Tax News

Taxpayer Relief Provisions available to taxpayers affected by spring flooding

Ottawa, Ontario, April 28, 2011... The Canada Revenue Agency (CRA) would like to advise taxpayers who have been affected by spring flooding that they will have access to the CRA's taxpayer relief provisions if they were unable to meet their tax obligations.

The CRA understands that natural disasters may cause great difficulties for affected taxpayers whose primary concerns during this time are their families, homes, and communities. The CRA can provide relief to these taxpayers if they were unable to file their personal income tax returns and pay any balances owing before midnight May 2nd due to flooding. Business owners and self‑employed individuals who were unable to meet their filing and payment obligations are also eligible for relief.

The CRA's taxpayer relief provisions use a balanced approach to assist taxpayers in resolving tax issues that arise due to circumstances beyond their control. Under these provisions, taxpayers can apply to the CRA to have interest and/or penalties waived or cancelled in situations where they are unable to file a tax return and/or make payments on time because of a natural disaster. Taxpayers should submit their request in writing using form RC4288, Request for Taxpayer Relief. The CRA will consider these requests on a case‑by‑case basis.

If taxpayers are unable to physically access the financial institutions they normally depend on, the CRA's e-Services, which include direct deposit, can provide quick access to tax payment and account information. The CRA encourages all taxpayers to sign up for e-Services at www.cra.gc.ca/electronicservices.

Taxpayers who have been affected by spring flooding and who have questions or concerns regarding the taxpayer relief provisions can access additional information on the CRA website at http://www.cra-arc.gc.ca/gncy/prgrms_srvcs/txpyrrlf/menu-eng.html or can call the CRA at 1‑800‑959‑8281. Business owners and self‑employed taxpayers with questions/concerns should call the CRA's Business Enquiries line at 1-800-959-5525.