In general, the CRA notes that taxpayers that miss a filing deadline because their lives were disrupted by natural disasters, including tornadoes, flooding, landslides, hurricanes, and forest fires can apply for relief by filing Form RC4288. The CRA says it considers taxpayer relief requests on a case-by-case basis.
For more information, contact your KPMG adviser.
Information is current to June 25, 2013. 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