Application for Cancellation of Interest, Penalties or Charges
You can request that we cancel the interest, penalties or charges that you must pay pursuant to a tax law in the following specific situations:
- Based on a full financial review of your situation, you are unable to repay a tax debt that includes interest, penalties or charges.
- You incurred the interest, penalty or charges as a result of an error in the documents or information we provided.
- An exceptional situation beyond your control, such as a flood or fire, a serious illness or accident, or a death in your immediate family, prevented you from meeting your tax obligations.
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.