Form Rc4288 PDF Details

Form Rc4288 is an important document for any individual or business looking to conduct a transaction with the government. This form is used to request certification of conformity with the requirements of the law from the responsible governmental authority. In order to complete this form, you will need to provide specific information about your transaction and yourself. Once submitted, the responsible governmental authority will review your request and determine whether or not it meets all requirements. If it does, they will certify your transaction and you can proceed with confidence that you are in compliance with all applicable laws. If it does not meet all requirements, they will work with you to help get your transaction certified.

QuestionAnswer
Form NameForm Rc4288
Form Length4 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min
Other namesrc4288 form cra, cra form rc4288, taxpayer relief canada, relief taxpayer request

Form Preview Example

Request for Taxpayer Relief – Cancel or Waive Penalties and Interest

Information to help you complete a request for taxpayer relief

By mail

Complete this form (one form for each taxpayer)

Print clearly

Mail the completed form to the designated office listed later in this document.

Online

Individuals or their representatives can apply online through My Account or Represent a Client by:

using the "Request relief of penalties and interest" service; or

filling out this form and selecting the "Submit documents" service.

Businesses or their representatives can apply online through My Business Account or Represent a Client by filling out this form and selecting the "Submit documents" service, located under "Related services" in Represent a Client.

Authorization

A representative must have the proper authorization. Some authorizations can be updated online. For more information, go to canada.ca/taxes-authorize-representative. Alternately, a representative can be authorized for offline access. Use form AUT-01 Authorize a Representative for Access by Phone and Mail. You can find these forms at canada.ca/cra-forms. For more information on cancelling or waiving penalties and interest, go to canada.ca/taxpayer-relief, or see Information Circular IC07-1R1, Taxpayer Relief Provisions, or GST/HST memorandum 16-3 Cancellation or Waiver of Penalties and/or Interest, if applicable. You may also call 1-800-959-8281 (individual enquiries) or 1-800-959-5525 (business and self-employed enquiries).

Supporting documents

Submit all relevant documents that support your request for relief from penalties and interest. Include copies of any correspondence sent to you by the Canada Revenue Agency (CRA) (notices, statements, letters, etc.) that show the penalties and interest charged to your account.

Depending on the reason for your request, some examples of supporting documents have been provided in the table below. This list is not exhaustive.

Note: You can submit copies of the original supporting documentation.

Reasons

Example(s)

Supporting documents

 

 

 

Inability to pay or financial

Not applicable

Fill out Form RC376, Taxpayer Relief Request – Statement of

hardship

 

Income and Expenses and Assets and Liabilities for Individuals, to

 

 

state your financial situation or provide a written statement.

 

 

Documents to support your financial disclosure may include:

 

 

current mortgage statements and property assessments or rental

 

 

agreements, loans and monthly bills, all bank and credit card

 

 

statements for the most recent three months and all current

 

 

investment statements.

 

 

Business clients should include a copy of their income and

 

 

expense statement and assets and liabilities statement.

 

 

 

Death/accident/serious illness/

Death of a significant other,

Death certificate or obituary. Doctor's certificate or letter indicating the

emotional or mental distress

motor vehicle accident,

type of illness, length of treatment (onset of illness and the date or

 

cancer, depression, stroke

expected date of recovery), hospital dates, if they apply, and any

 

 

explanations regarding the effect the medical condition may have had

 

 

on meeting your tax obligations.

 

 

 

Natural or human-made disaster

Flood, fire

Insurance statements, fire/police report.

 

 

 

Civil disturbance or

Postal strike

Usually not required as such events are public knowledge.

disruptions in services

 

 

 

 

 

CRA delay or error

Undue delays in resolving an

Explain in writing the details and timelines of the delay or error

 

audit or objection, incorrect

caused by the CRA.

 

information provided by the CRA

 

 

 

 

RC4288 E (20)

(Ce formulaire est disponible en français.)

Page 1 of 4

 

Protected B when completed

Request for Taxpayer Relief – Cancel or Waive Penalties and Interest

Please read the "Information to help you complete this form" on page 1.

Section 1 – Identification

Taxpayer name

 

Account number(s) for this request

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Individual: social insurance number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Mailing address

Employer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

R

 

P

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

GST/HST registrant

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

R

 

T

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Corporation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

R

 

C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

Prov./Terr./State

 

 

Postal or zip code

Country (if other than Canada)

 

 

Other: account number, type of return, etc.

Telephone

Home

Work

Section 2 – Details of request

1.Type of request:

a) Penalty relief: Specify type of penalty and amount, if known.

b) Interest relief: Specify type of interest and amount, if known.

2.Reason(s):

Indicate the reason(s) for your request. Refer to "Information to help you complete this form" on page 1 for more details.

Canada Revenue Agency error

 

Natural or human-made disaster

Canada Revenue Agency delay

 

Death/accident/serious illness/emotional or mental distress

 

 

Inability to pay/financial hardship

 

Civil disturbance or disruptions in services.

 

 

 

 

 

 

 

 

 

 

 

 

 

Other circumstances: Specify.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.Year(s)/period(s) involved:

For individuals/corporations: indicate the taxation year(s)/taxation year-end(s)

For employers: indicate the pay period(s) or type of information return involved

For GST/HST registrants: indicate the reporting period(s) involved

For other: indicate period(s)/years(s) involved

4.Indicate if this is a request for a:

first review second review

Page 2 of 4

Protected B when completed

Request for Taxpayer Relief – Cancel or Waive Penalties and Interest

5. Information to support your request (attach an extra sheet if you need more space):

Note: It is important to provide the Canada Revenue Agency (CRA) with a complete and accurate description of your circumstances to explain why your situation merits relief.

First review: Describe all the circumstances and facts supporting your request for relief from penalties and interest. Explain how the circumstances prevented you from meeting your tax obligations. Provide a history of events including any steps that you have taken to correct or avoid this tax situation.

Second review: State the reasons why you disagree with the previous decision. Include any new documents to support your claim.

Section 3 – Certification

I certify that the information on this form and in any attached documents is correct and complete.

Name of taxpayer or representative

Representative's firm (if applicable)

Home telephone number

Signature of taxpayer or representative

Title of representative (if applicable)

 

 

 

 

 

 

Representative's Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Business telephone number

 

Year

 

Month Day

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date

Privacy notice

Personal information, including the Social insurance number as a personal identifier, is collected under the Income Tax Act, Excise Tax Act, Air Travellers Security Charge Act, Softwood Lumber Products Export Charge Act, 2006, Excise Act, 2001, and Greenhouse Gas Pollution Pricing Act to process requests for relief of penalties and interest. It may also be used for any purpose related to the administration or enforcement of these Acts. With the exception of the Air Travellers Security Charge Act and the non-GST/HST provisions of the Excise Tax Act, information may be shared or verified with other federal, provincial/territorial government institutions to the extent authorized by law. Failure to provide this information may result in the denial of your relief request. Personal information is described in the personal information bank, Taxpayer Relief Program, CRA PPU 580 canada-ca/cra-info-source and is protected under the Privacy Act. Individuals have a right of protection, access to, and correction or notation of their personal information. Please be advised of your right of complaint with the Privacy Commissioner of Canada regarding our handling of your information.

Page 3 of 4

Where to send this form and supporting documents

Province or territory of

Designated office

residence

 

 

 

British Columbia and Yukon

Vancouver Tax Services Office

 

9755 King George Boulevard

 

Surrey BC V3T 5E1

 

 

Alberta, Saskatchewan,

Winnipeg Tax Services Office

Manitoba, Northwest Territories,

Taxpayer Relief

and Nunavut

800-360 Main Street

 

PO Box 1022 Stn Main

 

Winnipeg MB R3C 2W2

 

 

Ontario, New Brunswick, Nova

Prince Edward Island Tax Centre

Scotia, Prince Edward Island,

275 Pope Road

and Newfoundland and Labrador

Summerside PE C1N 5Z7

 

 

Quebec

Shawinigan-Sud National

 

Verification and Collections Centre

 

4695 Shawinigan-Sud Boulevard

 

Shawinigan QC G9P 5H9

 

 

Non-resident or international

Any of the designated offices

taxpayers

above

 

 

Glossary:

Financial hardship:

For an individual, financial hardship refers to a prolonged inability to provide basic necessities such as food, medical care, transportation, or accommodation.

For a business, financial hardship refers to situations when the continuity of business operations, the employees' jobs, and the welfare of the community as a whole are jeopardized.

Second review: Request to reconsider a previous decision.

Representative: A representative is a person or business that you authorize to deal with the CRA for you. This person could be your spouse or common-law partner, other family member, friend, or accountant.

You are the legal representative of a deceased person if you are in one of the following situations:

You are named as the executor in the will;

You are appointed as the administrator of the estate by a court;

You are the liquidator for an estate in Quebec;

You are requesting to be the deceased’s representative by completing an Affidavit form for intestate situations (when there is no will or other legal documents).

Page 4 of 4

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1. Before anything else, when filling out the cra form taxpayer, start in the area that features the next blanks:

cra tax relief form conclusion process outlined (stage 1)

2. The third step is usually to complete all of the following blanks: Type of request, Penalty relief Specify type of, Interest relief Specify type of, Reasons, Indicate the reasons for your, Canada Revenue Agency error, Natural or humanmade disaster, Canada Revenue Agency delay, Deathaccidentserious, Inability to payfinancial hardship, Civil disturbance or disruptions, Other circumstances Specify, Yearsperiods involved, For individualscorporations, and For employers indicate the pay.

Writing part 2 in cra tax relief form

3. This next part is relatively straightforward, For other indicate periodsyearss, Indicate if this is a request for, first review, second review, and Page of - all these form fields will need to be filled out here.

second review, Page  of, and For other indicate periodsyearss in cra tax relief form

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Writing part 4 in cra tax relief form

Always be really careful when filling out this field and next field, as this is the section where a lot of people make errors.

5. To wrap up your document, the particular section requires a couple of additional blank fields. Completing Section Certification, I certify that the information on, Name of taxpayer or representative, Title of representative if, Representatives firm if applicable, Representatives Address, Home telephone number, Business telephone number, Signature of taxpayer or, Date, Year, Month Day, Privacy notice, Personal information including the, and Page of will wrap up everything and you're going to be done in no time!

Step number 5 for completing cra tax relief form

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