In very rare and specific circumstances, an application can be made to Canada Revenue Agency (CRA), requesting that the Minister of Finance waive, cancel tax penalties or interest. One must have exceptional circumstances in order to make such a request the Minister exercise his discretionary powers.

If you feel you should be granted tax relief by the CRA, contact SamLaw to properly examine your options and potential success in requesting any or all penalties and interest be waived in your particular personal or business circumstances.