Tax Advisory | Taxpayer Relief Application

Matter Type: Penalty and Interest Relief under the Income Tax Act and Excise Tax Act

Practice Area: Tax Law

Client Profile

Canadian corporation and its two principals, facing combined penalties and interest across federal income tax and GST/HST accounts arising from documented personal hardship.

The Challenge

The penalties and interest had accumulated over several years due to documented personal hardship affecting both principals of the corporation, including serious medical circumstances that had impaired their ability to manage corporate compliance obligations. CRA had declined to provide relief at earlier stages of the process.

Our Approach

We prepared a comprehensive taxpayer relief application under both the Income Tax Act and the Excise Tax Act, grounded in the documented personal medical hardship of both principals. The application addressed CRA’s statutory criteria for relief, included a complete chronological narrative of events, and was supported by the available medical and financial documentation organised for maximum impact.

Result

The application was submitted to CRA with a full evidentiary record. The matter remained under CRA review at time of preparation.

Details have been anonymised to preserve client confidentiality. Past results do not guarantee future outcomes.

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