Application for Cancellation or Waiver of Interest, Penalties or Charges
We can cancel or waive all or part of the interest, penalties or charges that you must pay under a tax law in the following situations:
- Based on a full financial review of your situation, you are unable to repay a tax debt that largely consists of interest, penalties or charges.
- You are unable to meet your tax obligations adequately or on time due to an action attributable to us.
- 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.
If you are not in any of the situations above and you failed to fulfill your fiscal obligations or filed an incomplete or inaccurate return, you can rectify your tax situation by filing a voluntary disclosure application. By doing so, you may be able to benefit from relief in respect of the penalties and interest prescribed under fiscal legislation.
Situations that do not justify cancellation or waiver
We cannot cancel or waive interest, penalties or charges in the following situations:
- You did not amend an income tax return within three years of the date of your notice of assessment.
- A third party made a mistake.
- There are errors in your income tax return caused by the software you used to file it.
- You miscalculated your instalment payments or did not receive the required forms.
- You made a mistake when updating your contact information.
- You were unaware of a legal provision.
- You made an error or omission in an income tax return (even if you filed the return in good faith).
Filing an application for cancellation or waiver
You can send us a letter explaining your situation or file one or more 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)
Send your application to one of the following addresses:
- 3800, rue de Marly, Québec (Québec) G1X 4A5
- C. P. 3000, succursale Place-Desjardins, Montréal (Québec) H5B 1A4
Filing a request for review
While you cannot file an objection regarding a decision on an application for cancellation or waiver, you can request a review by sending us a letter or filing one or more of the above-mentioned forms explaining why you believe the decision is unfair or unfounded. Send your request to the address on the letter we sent you with our decision.
For more information, see interpretation bulletin LAF. 94.1-1/R8, Renonciation ou annulation à l'égard d'intérêts, de pénalités ou de frais (in French only), available free of charge on the Publications du Québec website.