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About the CRA
Fairness and Taxpayer Rights
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Fairness provisions
What are the fairness provisions?
Circumstances in which penalties and interest may be cancelled or waived
Circumstances in which certain late, amended, or revoked elections may be accepted
Circumstances in which refunds beyond the normal three-year period may be issued
How do I make a fairness request?
More Information is available
Date modified:
2005-01-12
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