• Service: Tax, Global Mobility Services, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 12/11/2013

Canada - Taxpayer relief request for 2003 due 31 December 

December 11: Taxpayers have until 31 December 2013 to file a request for taxpayer relief (i.e., the “old fairness” provision) for:
  • The 2003 tax year
  • Any reporting period that ended during the 2003 calendar year
  • Any interest and certain penalties that accrued during the 2003 calendar year, for any tax year or reporting period

Taxpayers and GST/HST registrants (or their authorized representatives) can make a taxpayer relief request by completing Form RC4288, Request for Taxpayer Relief.

The taxpayer relief provisions limit the discretion of the Minister of National Revenue 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 beyond the normal three-year period (for individuals and testamentary trusts only)

These provisions only apply to tax years that ended within the 10 calendar years immediately preceding the calendar year in which a request is made.

Read a December 2013 report prepared by the KPMG member firm in Canada: Reminder - Taxpayer 2003 Fairness Deadline is December 31, 2013

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Washington, DC 20006.


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