Refund or reduce the amount payable beyond the normal three-year period

Topics

• Definitions
  Testamentary trust, trust, settler, trustee, and beneficiary.
• Circumstances that may warrant acceptance of your request
  Missed tax deductions or credits, salary tax deduction overpayments, no affect to the tax return of another individual.
• Instances when your request will or may be denied
  Provincial benefit or credit time limitations, permissive deductions, and more…
• Limitation period on exercising discretion and the deadline for requesting relief
  Limitation period, the 10-year deadline.
• Submitting your request
  How to submit your request, where to send your request, the recommended form to use.
• Information you must include with your request
  Your contact information, identification number, tax years, relevant documents, explaining your request.
• After the Canada Revenue Agency (CRA) receives your request
  Who at the CRA is authorized to approve or deny your request, contacting you for clarification or missing information?
• Approval or denial of your request
  Notifying you of the decision, your right to a second review.
• Judicial review
  When and how to request judicial review, request timeframe, what the Federal Court will determine.
• Invalid requests
  What is considered an invalid request?
• Requests made while an objection or appeal is in progress
  What will happen to your relief request when you have also filed an objection or appeal to an assessment and the objection or appeal is still in progress?