Taxpayers must make any relief requests related to 2013 by December 31, 2023. This deadline applies to taxpayer relief requests related to the 2013 tax year, any reporting period that ended during the 2013 calendar year, and any interest that accrued during the 2013 calendar year for any tax year or reporting period.

To avoid missing this 10-year deadline, taxpayers should consider making a protective request for potential relief during any stage in a CRA assessment or reassessment process (e.g., when a taxpayer requests an adjustment, or at the audit defense or notice of objection stages).


Under the taxpayer relief provisions in the Act, the CRA has the discretion to:

  • Cancel or waive penalties and interest when taxpayers are unable to meet their tax obligations due to circumstances beyond their control
  • Accept certain late-filed, amended, or revoked income tax elections
  • Issue income tax refunds or reduce income tax payable beyond the normal three-year reassessment period (only for individuals and testamentary trusts [starting in 2016, only for individuals and graduated rate estates]).

This discretion is limited to tax years that ended within the 10 calendar years immediately before the calendar year in which a request is made.

The CRA also has the discretion to cancel or waive interest and certain penalties under the taxpayer relief provisions of the Excise Tax Act. This discretion is similarly limited to reporting periods that ended within the last 10 calendar years before the year in which a request is made.

For more information, contact your KPMG adviser.

Information is current to November 28, 2023. The information contained in this publication is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's National Tax Centre at 416.777.8500

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