A taxpayer relief request, made on Form RC4288, asks the Minister of National Revenue to use the discretion in subsection 220(3.1) of the Income Tax Act to cancel or waive penalties and interest. It addresses penalties and interest rather than the underlying tax, which is challenged instead through the objection and appeal process.
Relief is generally considered in three broad situations: extraordinary circumstances beyond the taxpayer's control, such as serious illness, a natural disaster, or a death in the family; actions of the Canada Revenue Agency, such as processing errors or undue delays; and an inability to pay or financial hardship. The discretion is generally limited to amounts that relate to the prior ten calendar years. A relief request can be pursued at the same time as an objection that disputes the tax itself.