Application for Cancellation of Interest, Penalties or Charges
You can request to have us cancel the interest, penalties or charges that you must pay pursuant to a tax law in the following specific situations:
- You are unable to repay a fiscal debt, a large part of which is comprised of interest, penalties or charges. Your inability to pay can be substantiated further to a full financial review of your situation.
- You incur the interest, penalty or charge as a result of an error in the documents or information we provided you with.
- An exceptional situation beyond your control, such as a flood or fire, a serious illness or accident, or a death in the immediate family, prevents you from meeting your tax obligations.
How to file an application
You can send us a letter explaining your situation or file one of the following forms:
- Application for the Cancellation or Waiver of Interest, Penalties or Charges (MR-94.1-V)
- Application for the Cancellation or Waiver of Penalties Related to the Sommaire Périodique des Ventes (MR-94.1.R-V)
- Application for the Cancellation or Waiver of GST/HST- and QST-Related Interest or Penalties, or of QST-Related Charges (FP-4288-V)
While you cannot contest or appeal a decision regarding an application for cancellation, you can request a review.
For more information, refer to the current version of interpretation bulletin LAF. 94.1-1, Waiver or Cancellation of Interest, Penalties or Charges, available free of charge on the Publications du Québec website.