Canada Revenue Agency

Canada Revenue Agency

June 27, 2014 15:14 ET

Extreme Weather Conditions Can Affect Your Ability to File or Pay Taxes: The Canada Revenue Agency Can Help

OTTAWA, ONTARIO--(Marketwired - June 27, 2014) - Canada Revenue Agency

The Honourable Kerry-Lynne D. Findlay, P.C., Q.C., M.P., Minister of National Revenue, today reminded taxpayers affected by recent extreme weather conditions, as has been seen in recent days in Alberta and Ontario, that the taxpayer relief provisions of the Canada Revenue Agency (CRA) are available to them if they are unable to meet their tax obligations.

Corporations who are unable to file their T2 returns by the filing deadline of June 30, 2014, due to flooding or other circumstances beyond their control can apply to have interest and/or penalties waived or cancelled using Form RC4288, Request for Taxpayer Relief. Business owners and self-employed individuals who are unable to meet their filing and payment obligations may also be eligible for relief.

The CRA understands that natural disasters may cause great difficulties for affected taxpayers whose primary concerns during this time are their families, homes, and communities.

The taxpayer relief provisions provide a balanced approach to assist taxpayers in resolving tax issues that arise due to circumstances beyond their control. Under these provisions, taxpayers can apply to the CRA to have interest and/or penalties waived or cancelled in situations where they are unable to file a tax return and/or make payments on time because of a natural disaster, such as tornadoes, floods, landslides, hurricanes, or forest fires, or as a result of other extraordinary circumstances. The CRA will consider these requests on a case-by-case basis.

Quick Facts

  • Floods are the most frequent natural hazard in Canada. (Source: Public Safety Canada)
  • If businesses are unable to physically access the institutions they normally depend on for payments and remittances, the CRA's e-services can provide quick access to tax payment services and account information. For more information, go to www.cra.gc.ca/businessonline.
  • For more information on taxpayer relief, go to www.cra.gc.ca/taxpayerrelief, or call the CRA at 1-800-959-8281 for individual enquiries, and at 1-800-959-5525 for business enquiries.

Quotes

"Extreme weather conditions can happen anytime and anywhere, as we saw recently in Alberta and Ontario. They cause physical damage, but they can also disrupt the lives of individuals and the critical operations of businesses. We want to help when we can, and remind those who need it that there are taxpayer relief provisions available to them."

The Honourable Kerry-Lynne D. Findlay, P.C., Q.C., M.P., Minister of National Revenue

Related Products

Guide RC4409, Keeping Records

Video: Keeping Records

Excise Taxes and Special Levies Memoranda Series: Books and Records

Associated Links

Taxpayer Relief Provisions

Public Safety Canada's information on Floods

Public Safety Canada's information on Tornadoes

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Contact Information

  • Rebecca Rogers
    Director of Communications
    Office of the Minister of National Revenue
    613-995-2960

    Noel Carisse
    Media Relations
    Canada Revenue Agency
    613-952-9184