RC4288 – CRA Taxpayer Relief Form: How to Apply for Penalty & Interest Relief

The RC4288 – Request for Taxpayer Relief form is an essential tool for Canadian taxpayers seeking relief from CRA penalties and interest. If you were unable to meet tax obligations due to exceptional circumstances, you may qualify for penalty and interest relief by filing Form RC4288 with the Canada Revenue Agency (CRA).

In this guide, we’ll cover everything you need to know about Form RC4288, including eligibility, required documentation, how to file, and what happens after you apply.

What is CRA Form RC4288?

Form RC4288 is used to formally request relief from penalties and interest charged by the CRA. It applies to individuals, businesses, and trusts that have faced extraordinary circumstances preventing them from meeting tax deadlines.

While the CRA does not cancel the principal amount owed, it may reduce or waive penalties and interest under its Taxpayer Relief Program. To learn more about reducing CRA penalties and interest, check out our detailed guide on CRA Penalty & Interest Relief.

Who Can Apply for Taxpayer Relief?

Taxpayers eligible for penalty and interest relief under Form RC4288 must demonstrate that their failure to meet tax obligations was due to:

• Extraordinary Circumstances – Natural disasters, serious illness, death in the family, or other unavoidable events.
• CRA Processing Delays – When CRA errors or unreasonable delays caused penalties or interest to accumulate.
• Financial Hardship – If paying the penalties and interest would create severe financial distress.
• Errors by a Tax Professional – Situations where incorrect advice from an accountant or tax preparer led to late filings or misreported taxes.

What Penalties & Interest Can Be Waived?

Taxpayer relief does not eliminate your tax balance, but it may help reduce:

• Late filing penalties – Charged when a tax return is filed after the deadline.
• Failure to remit penalties – Applied when businesses fail to submit payroll deductions or GST/HST payments.
• Interest on unpaid tax amounts – The CRA charges compounded daily interest on overdue taxes.

How to Fill Out Form RC4288

Filing Form RC4288 requires a detailed explanation of why you’re requesting relief. Here’s a step-by-step guide:

Step 1: Provide Personal or Business Information

• For individuals: Full name, SIN (Social Insurance Number).
• For businesses: Business name, BN (Business Number).
• For trusts: Trust name, Trust Account Number.

Step 2: Select the Type of Relief Request

• Indicate whether your request is for penalty relief, interest relief, or both.

Step 3: Explain the Circumstances

• Provide a detailed statement outlining the reasons you were unable to meet tax deadlines.
• Include supporting evidence, such as medical reports, insurance claims, legal documents, or financial statements.

Step 4: Sign & Submit

• Ensure all information is accurate before signing the form.
• Send the completed Form RC4288 to the applicable CRA Tax Centre.

How Long Does It Take to Process Form RC4288?

CRA relief applications typically take 6 to 12 months to process. If your case involves complex circumstances or financial hardship, additional time may be required.

During this period, you must continue making reasonable payments toward your outstanding tax balance to demonstrate good faith.

What Happens After You Submit Form RC4288?

Once your application is reviewed, the CRA may:

• Approve Full Relief – All penalties and interest are waived.
• Approve Partial Relief – Some penalties and interest are reduced.
• Deny the Request – No relief is granted.

If denied, you may request a second review or file for Judicial Review in Federal Court.

How a Tax Lawyer Can Help with RC4288 Applications

Submitting a strong RC4288 application requires legal knowledge, supporting evidence, and strategic arguments. At KR Law Firm, we assist clients by:

• Assessing eligibility for relief.
• Preparing detailed explanations and documentation.
• Handling all CRA communications and follow-ups.
• Appealing denied relief applications.

If you need assistance with Form RC4288, contact us today for a free consultation.