A remission order is a discretionary cancellation of a tax debt granted by the federal government, generally as a last resort where it would be seriously unfair to require payment and no other remedy — objection, administrative review, or appeal — is available or has succeeded. Relief is reserved for exceptional cases.
Because a remission order must be approved through several levels of the Canada Revenue Agency before reaching the government, the process can take years, and only a small number are granted annually. Taxpayers should not count on receiving one, but in genuinely extraordinary circumstances it can provide relief that ordinary remedies cannot.