Canada: Penalty, interest relief for 2005 ends 31 December 2015

Penalty, interest relief in Canada

Taxpayers that have any interest and penalty assessments that accrued during the 2005 calendar year for any tax year or reporting period, and GST/HST registrants (or their authorized representatives), can file a request for relief from the penalties and interest. The relief provisions only apply to tax years that ended within the 10 calendar years immediately preceding the calendar year in which a request is made.

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Deadline looming

The Canada Revenue Agency (CRA) advises taxpayers to make a request for 2005 before the deadline, whether they are involved in a tax process with the CRA (e.g., an audit, objection or appeal) for the 2005 tax year, or a reporting period that ended in 2005, or are unsure whether they need relief. 


Read a December 2015 report [PDF 49 KB] prepared by the KPMG member firm in Canada: Reminder -Taxpayers' 2005 Fairness Relief Ends 31 December 2015

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