Fill Out CRA Form RC4288 Online
Request for Taxpayer Relief - Cancel or Waive Penalties and Interest
Canada Revenue Agency
Asks the CRA to cancel or waive penalties and interest due to circumstances beyond your control.
Reviewed July 2026
How it works
- 1
Open the form. The official PDF loads straight into the editor, no download needed first.
- 2
Fill it out in the editor. Click anywhere to type, add checkmarks and place your signature.
- 3
Download your PDF. Save the completed form, ready to print or submit.
CRA Form RC4288, Request for Taxpayer Relief, Cancel or Waive Penalties and Interest, is the application taxpayers use to ask the Canada Revenue Agency to reduce or remove penalties and interest when circumstances beyond their control prevented them from meeting their tax obligations. Relief is discretionary, which means the CRA reviews each request on its facts rather than applying an automatic rule.
You can complete Form RC4288 in the Universal PDF editor, setting out the tax years, the amounts involved, and the reasons for your request directly in the form fields, then download the finished PDF for submission. Because the strength of the request rests on how clearly you explain what happened, having room to type a full explanation is a real advantage.
What is Form RC4288 used for
The taxpayer relief provisions let the CRA cancel or waive penalties and interest in situations such as natural disasters, serious illness or accident, death in the immediate family, civil disturbances, CRA errors or delays, and financial hardship where paying the accumulated interest would make it impossible to meet basic needs or keep a business operating.
Relief applies to penalties and interest only. The underlying tax remains payable, and disagreeing with the tax itself is handled through the objection process rather than through this form.
Who files Form RC4288
Individuals, businesses, trusts, and their authorized representatives can file the request. A representative must already be authorized on the account, or the authorization paperwork should accompany the request.
Timing matters: the CRA can generally grant relief only for penalties and interest relating to the ten calendar years before the year the request is made, so a long-standing balance should be addressed sooner rather than later.
How to fill out Form RC4288
A persuasive request is specific, documented, and honest about the timeline:
- Identify the taxpayer and the account, including the social insurance number or business number and the program account affected.
- List the tax years or periods and indicate whether you are asking for penalties, interest, or both to be cancelled or waived.
- Select the reason category that fits your situation, such as extraordinary circumstances, CRA actions, or inability to pay.
- Explain the facts in the space provided: what happened, when it happened, and how it prevented you from filing or paying on time.
- Attach supporting documents, such as medical records, insurance reports, or correspondence, and sign and date the request.
Submitting the request and what to expect
The request can be submitted through the CRA's online services or mailed to the address given in the form instructions. The CRA reviews the history of the account, including your compliance record and whether you acted quickly to fix the situation, before deciding. If relief is denied, you can ask for a second review by a different CRA official, and beyond that a decision can be challenged in Federal Court, so an initial refusal is not necessarily the end of the road.
Frequently asked questions
No. The taxpayer relief provisions cover penalties and interest only. Disputes about the amount of tax assessed go through a notice of objection instead.
Recognized grounds include extraordinary circumstances such as disasters, serious illness, or a death in the family, delays or errors by the CRA itself, and financial hardship. Other circumstances can be considered because the discretion is broad.
Yes. The CRA can generally only cancel or waive amounts for the ten calendar years before the year in which you make the request, so older penalties and interest may fall outside its reach.
Interest usually keeps accruing on unpaid balances while a request is pending, so many taxpayers continue paying what they can. Consider your situation and the CRA's guidance when deciding.
You can ask the CRA for a second administrative review by an official not involved in the first decision. If the second review also goes against you, the decision can be taken to Federal Court for judicial review.
Strong requests almost always include evidence, such as medical documentation, death certificates, insurance claims, or CRA correspondence. Documents that tie your circumstances to the missed deadlines carry the most weight.
Related forms
Universal PDF is an independent product and is not affiliated with or endorsed by any government agency. Forms are provided from official government sources; always confirm you have the current version before filing.
This form is reproduced from official Canadian government sources. Universal PDF is not affiliated with or endorsed by any Canadian federal or provincial government body; always confirm you have the current version on the official site.