RC4288 Request for Taxpayer Relief
Form RC4288 asks the CRA to cancel or waive penalties and interest under the taxpayer relief provisions. It doesn't reduce the tax you owe — it asks the CRA to forgive the penalties and interest that piled on top, when your circumstances justify it.
Download the official RC4288 form (canada.ca)Opens the current version on the Government of Canada website — always the up-to-date form, straight from the source.
When relief may be considered
The CRA can grant relief mainly in three situations: extraordinary circumstances (for example serious illness, or a disaster that stopped you from filing or paying), actions of the CRA itself (such as errors or delays), or an inability to pay / financial hardship. You explain your situation and back it up with documents — relief is at the CRA's discretion, not automatic.
The 10-year limit
There's a time limit: the CRA can generally only consider relief for penalties and interest that relate to a tax year (or period) ending within the previous 10 calendar years. Older periods usually fall outside what can be considered, which is why it's worth acting rather than waiting.
How to file it
You can submit the request on paper using Form RC4288, or online through your CRA account (My Account, My Business Account, or Represent a Client) by choosing “Request relief of penalties and interest.” Either way, a clear explanation and supporting documents make a real difference to how the request is assessed.
FAQ
No. Taxpayer relief is about penalties and interest, not the underlying tax. If the tax itself is wrong, that's a different route (an adjustment or objection). We can tell which one fits your situation.
No — it's discretionary. A strong, well-documented explanation that fits one of the CRA's grounds helps, but the CRA decides. We never promise a specific outcome, and neither should anyone.
Generally the penalties or interest have to relate to a year or period ending within the last 10 calendar years. Beyond that, the CRA usually can't consider it.
Often the order matters: getting the returns filed (sometimes through the Voluntary Disclosures Program) and then requesting relief on the penalties and interest. We can map the right sequence for your case.
Penalties and interest piling up?
If life got in the way of filing or paying, relief may be possible — and the order you do things in matters. Book a free consultation and we'll map it out.
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Other CRA forms
General information only, not tax advice. This is a copy of publicly available information about an official Government of Canada form; the form itself is published by the CRA. Verify details for your situation on canada.ca or with us.