CRA Taxpayer Relief Application 2025 — Cancel CRA Penalties, Reduce Interest, and Restore Financial Fairness with Mackisen

CRA’s automated penalty and interest system is more aggressive than ever. Thousands of taxpayers are being charged for late filings, missed payments, and audit adjustments even when circumstances were beyond their control. What many Canadians don’t know is that CRA’s Taxpayer Relief Program allows these penalties and interest charges to be reduced or completely cancelled. At Mackisen CPA Auditors Montreal, we prepare strong, evidence-backed Taxpayer Relief Applications that convince CRA to act fairly. Our CPA auditors and tax lawyers combine legal expertise with compassion to secure relief, restore compliance, and protect your financial health. We don’t let bureaucracy punish good faith — we bring fairness back to your file.

Legal and Regulatory Framework

Income Tax Act (Canada) Section 220(3.1): Grants CRA the authority to cancel or waive penalties and interest when justified by circumstances. Section 162(1): Defines late filing penalties, often applied automatically. Section 163(2): Covers gross negligence penalties that can be reversed through documented good faith. Section 225.1(1): Prevents CRA from enforcing collections while an appeal is under review. Section 165(1): Allows taxpayers to file objections when CRA denies relief unfairly.
Tax Administration Act (Quebec) Revenu Québec provides an equivalent relief mechanism under provincial law. Mackisen files synchronized federal and provincial relief applications to maximize results and ensure consistency.

Key Court Decisions

Bédard v. The Queen (2022): CRA must evaluate taxpayer circumstances fairly before denying relief. Thibault v. The Queen (2022): Financial hardship and illness are valid grounds for full cancellation. Guindon v. Canada (2015): Honest filing errors do not justify punitive penalties. Jordan v. The Queen (2009): CRA must act reasonably and within procedural fairness when applying penalties. These rulings confirm that taxpayer relief is a right when fairness is proven.

Why CRA Grants Relief

CRA’s 2025 penalty structure automatically targets late filers, businesses with missed GST/HST payments, and individuals facing audit reassessments. Common grounds for relief include serious illness, financial hardship, professional error, natural disaster, or administrative delay. CRA assumes negligence — Mackisen proves reason and responsibility.

Mackisen’s Taxpayer Relief Strategy

1. Case Evaluation: Identify all eligible penalties and interest charges for relief. 2. Evidence Preparation: Compile medical, financial, or professional documentation to justify the application. 3. Submission and Representation: File a comprehensive Taxpayer Relief Application citing relevant legislation and case law. 4. Follow-Up and Advocacy: Engage CRA officers directly to ensure timely and fair assessment. 5. Provincial Coordination: File equivalent relief requests with Revenu Québec for full amnesty across jurisdictions. Mackisen’s approach ensures your case is presented professionally, factually, and persuasively.

Real Client Experience

A Montreal entrepreneur was charged $84,000 in late filing penalties after a serious illness. Mackisen filed a relief application and CRA cancelled the entire balance. A Quebec family business was charged interest on payroll arrears caused by a bank error. Mackisen documented the issue and CRA waived all charges within six weeks.

Common Questions

Can CRA remove penalties and interest completely? Yes, Mackisen secures full or partial cancellation under Section 220(3.1). How long does the process take? Typically 3–6 months, but Mackisen’s complete applications accelerate approval. What proof does CRA need? Evidence of circumstances like illness, hardship, or administrative error. Can I apply if my accountant made a mistake? Absolutely — professional error is valid grounds for relief when properly presented.

Why Mackisen

At Mackisen CPA Auditors Montreal, we are Canada’s leaders in Taxpayer Relief advocacy. Our integrated team of CPAs and tax lawyers uses precision, empathy, and legal authority to cancel penalties, reduce interest, and rebuild financial stability. We act decisively, document completely, and defend compassionately — because fairness is the cornerstone of true compliance. When CRA adds pressure, Mackisen brings relief. Call Mackisen CPA Auditors Montreal today for your 2025 Taxpayer Relief Consultation. The first meeting is free, and your recovery starts immediately.