The fairness provisions allow for a common-sense approach in dealing with clients who, because of personal misfortune or circumstances beyond their control, are unable to comply with the legislation we administer. Ways to ensure fair treatment were added to the Income Tax Act , Customs Act , and Excise Tax Act in the early 1990s. These measures, called the fairness provisions, give the CCRA common-sense ways to help clients who, because of extraordinary circumstances, are unable to meet their tax or duty obligations. We can also forgive interest when clients cannot pay amounts owing because of circumstances beyond their control. In such a case, the CCRA may waive all or part of the interest for the period from when payments commence until the amounts owing are paid, provided the agreed payments are made on time.
Clients can address requests involving the fairness provisions to any CCRA office.
Addresses and telephone numbers are available on our Web site and in the government section of the telephone book.