Guides · Written by a Canadian CPA · Not legal or tax advice
Form RC4288, section by section
Form RC4288 is how you ask the CRA to cancel or waive penalties and interest. It is short, but every part of it maps to something the CRA needs to decide. Here is the form part by part — what each section asks for, and what to attach.
Before you start
Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties or Interest, is the CRA’s form for asking it to cancel or waive penalties and interest under the taxpayer relief provisions. You do not have to use it — the CRA also accepts a letter — but the form shows exactly what a complete request contains, and the CRA asks you to include all the circumstances you intend to rely on in your first request. Use the current version of the form from canada.ca, and complete one form for each taxpayer.
Section 1 – Identification
The form asks for the taxpayer’s name and the account number or numbers the request is about: a social insurance number for an individual, and business number accounts for an employer (RP), a GST/HST registrant (RT) or a corporation (RC), with space for other account numbers and the type of return. It also asks for your mailing address and home and work telephone numbers. This is how the CRA matches the request to the right accounts, so use the numbers exactly as they appear on your notices.
Section 2 – Details of request
This section has five numbered parts:
- 1. Type of request. Say whether you are asking for penalty relief, interest relief, or both — and specify the type and the amount, if you know it.
- 2. Reason(s). Tick the reasons that apply: Canada Revenue Agency error; Canada Revenue Agency delay; inability to pay or financial hardship; natural or human-made disaster; death, accident, serious illness, or emotional or mental distress; civil disturbance or disruptions in services; or other circumstances, which you specify.
- 3. Year(s) or period(s) involved. Individuals and corporations give the taxation years; employers give the pay periods or the type of information return; GST/HST registrants give the reporting periods.
- 4. First or second review. Indicate whether this is a first request or a request for a second review of an earlier relief decision.
- 5. Information to support your request. This is the substance of the request. For a first review, describe all the circumstances and facts supporting your request, explain how the circumstances prevented you from meeting your tax obligations, and provide a history of events, including any steps you took to correct or avoid the situation. Attach an extra sheet if you need more space. For a second review, state the reasons you disagree with the previous decision and include any new documents.
Supporting documents, matched to your reason
Submit all relevant documents that support your request, including copies of CRA correspondence showing the penalties and interest charged. What the CRA expects depends on the reason:
- Death, accident, serious illness or distress: a death certificate or obituary; a doctor’s certificate or letter indicating the type of illness and the length of treatment (the onset of the illness and the date or expected date of recovery); applicable hospital dates; and an explanation of the effect the medical condition had on meeting your tax obligations.
- Natural or human-made disaster: insurance statements, and a fire, police or other disturbance report evidencing the disaster.
- Civil disturbance or disruption in services: copies of, or links to, news articles reporting the event, or information from the service provider.
- CRA delay or error: a written explanation of the details and timelines of the delay or error. If the CRA gave you incorrect information in writing, include it; if the information was given verbally, give the date, time, name and agent identification number of the official you spoke to, and the details of the conversation.
- Inability to pay or financial hardship: full financial disclosure — the subject of the next section — together with, as the CRA’s guidance puts it, a meaningful payment arrangement and any outstanding returns filed.
Financial disclosure for hardship requests
If your reason is inability to pay or financial hardship, the CRA needs your financial picture, and the form of it differs for individuals and businesses (IC07-1R1, paragraphs 30 and 30.1):
- Individuals complete Form RC376, Taxpayer Relief Request – Statement of Income and Expenses and Assets and Liabilities for Individuals — or provide a written statement with the same information, together with supporting documentation. Documents the CRA lists include current mortgage statements and property assessments or rental agreements, loans and recurring bills, bank and credit card statements for the most recent three months, and current investment statements.
- Businesses and corporations state in writing all income, expenses, assets and liabilities of the business, with documentation supporting the business’s current financial condition, such as a statement of earnings and a balance sheet with a detailed description of assets and liabilities.
Section 3 – Certification
You certify that the information on the form and in any attached documents is correct and complete, and you sign and date it. If a representative is acting for you, the certification block takes the representative’s details — and the representative must be authorized before the CRA can communicate with them about the request, through your CRA account or with Form AUT-01.
Where to send it
Online, you can use the “Request relief of penalties and interest” service in My Account, My Business Account or Represent a Client, or complete the form and send it through the “Submit documents” service in those accounts. By mail, send the form to the designated office for your province or territory of residence, as listed on the last page of the form. Keep a copy of everything you send, and proof of the date you sent it.
After you send it
The CRA may contact you if it needs help understanding what you provided, or to get missing information; additional documents can be sent through “Submit documents” or by mail to the address in its letter. If you submitted online, you can follow the request in the CRA’s Progress Tracker in your account. Two things to know while you wait: interest continues to accrue on any amount owing while the request is reviewed, and relief is subject to a 10-year limit that keeps moving. The decision is made by a delegated CRA official and notified to you in writing. If the CRA refuses, the same form is used to ask for a second administrative review — that is what question 4 in Section 2 is for — and judicial review in the Federal Court is available within 30 days of the decision.
One thing RC4288 does not do
RC4288 asks the CRA to exercise discretion over penalties and interest. It does not dispute the assessment itself, and it does not stop the objection deadline. If you say the assessment is wrong, read RC4288 vs. a notice of objection before you file anything.
Common questions
Do I have to use Form RC4288?
No. The CRA also accepts a request made by letter. The form is still worth reading before you write, because it shows the information the CRA needs: who you are, the penalties or interest and years involved, your circumstances, and your supporting documents.
Where do I send Form RC4288?
Online, through the Request relief of penalties and interest service in My Account, My Business Account, or Represent a Client — or by mail to the designated office for your province or territory of residence, as listed on the last page of the form.
I am asking because of financial hardship. What financial information do I include?
If you are an individual, complete Form RC376 or provide a written statement with the same information, plus documents such as mortgage or rental records, loan and bill statements, and bank and credit card statements for the most recent three months. A business provides a written statement of its income, expenses, assets, and liabilities, with supporting documents such as a statement of earnings and a balance sheet.
Can the same form be used to ask for a second review?
Yes. Section 2 of the form asks you to indicate whether the request is a first or a second review. For a second review, state the reasons you disagree with the previous decision and include any new documents that support your request.
Check the official sources
Reviewed October 18, 2026. General information only; check the current instructions and your notice before filing.