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Courses/Accounting & Tax/Tax Planning & Compliance

CRA’s Taxpayer Relief Provisions: What Staff Need to Know

Master the nuances of CRA relief provisions to successfully advocate for penalty and interest reductions on behalf of your clients.

Created byAJAG Professional Developmentworkspace_premium
BeginnerUpdated Jan 25, 2026
CRA’s Taxpayer Relief Provisions: What Staff Need to Know

What You'll Learn

check_circleIdentify criteria for penalty and interest relief.
check_circleApply the ten-year limitation rule to requests.
check_circleManage late, amended, or revoked tax elections.
check_circleAssess client eligibility for financial hardship.
check_circleRequest refunds for statute-barred taxation years.

About This Course

Join Jonathan Tucker in the course CRA’s Taxpayer Relief Provisions: What Staff Need to Know, designed to guide tax professionals through the complexities of Information Circular IC07-1R1. This course is essential for staff members who need to understand the recourse available to clients when the Voluntary Disclosure Program is not applicable. By examining the legislative background and the Canada Revenue Agency's discretionary powers, learners will gain the practical knowledge needed to identify situations where taxpayer relief may be sought.

The curriculum meticulously breaks down the circular into its core components, focusing on the critical ten-year limitation rule and the specific criteria required to cancel or waive penalties and interest. From extraordinary circumstances like natural disasters to errors made by the CRA or cases of financial hardship, this course provides a roadmap for navigating relief applications using forms like RC4288. Additionally, it covers the nuances of handling late, amended, or revoked elections and requesting refunds for statute-barred years.

This course covers the following key topics:

  • Overview of the legislative background and the scope of CRA relief powers.
  • Guidelines for canceling or waiving penalties and interest based on hardship, CRA actions, or extraordinary circumstances.
  • Procedures for accepting late, amended, or revoked elections, including a review of common prescribed elections.
  • Rules for granting refunds or reducing tax payable beyond the normal three-year reassessment period.
  • The administrative review process, judicial review, and recourse options when relief is denied.

By the end of this course, participants will be equipped to recognize when taxpayer relief provisions apply, ensuring they can effectively flag potential opportunities for managers or partners to assist clients facing significant penalties, interest accumulation, or missed filing deadlines.

Your Instructors

AJAG Professional Development
AJAG Professional Development
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AJAG Professional Development was founded in 2003 with a mission of making professional development easier and more cost-effective for Canadian accountants and other financial advisory professionals. Our comprehensive range of flexible and reasonably-priced courses, programs and seminars are delivered online and in classroom-style settings in the Greater Toronto Area (Toronto, Oakville and Markham). AJAG features a roster of highly-qualified instructors who deliver content that is pertinent, up-to-date and engaging.

Jonathan Tucker
Jonathan Tucker

CPA, CA, LPA

As the Managing Director of Tucker Professional Corporation, Jonathan Tucker is an innovative tax accountant and strategic tax advisor to hundreds of health professionals on: Tax Planning & Preparation, Accounting, Practice Management, and Financial Planning.

Credit Information

Do these courses count toward my professional development requirements?

This portal is provided as a training and development resource for City of Markham employees. Every course is delivered by a qualified subject matter expert or learning organization, is quantifiable in hours, and is verifiable — you receive a documented certificate of completion for every course you finish, stored on LearnFormula indefinitely.

If you hold a professional designation (for example in engineering, accounting, human resources, or law), courses may be counted as professionally relevant, verifiable learning activities toward your continuing professional development. Individual practitioners are responsible for confirming that an activity meets the requirements of their professional body. For questions about the City of Markham's training and development policies, please speak with your people leader or Human Resources.

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Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.