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If you have not filed your income tax return for the tax year 2007, you have until December 31, 2017 to submit your request under the taxpayer relief provisions. The CRA administers the taxpayer relief provisions that allows them to cancel or waive penalties or interest, accept certain late, amended or revoked elections (income tax only) and refund or reduce the amount payable beyond the normal 3-year period (for individuals and testamentary trusts only.) There is a 10-year time limit on the taxpayer relief provisions which means that if you want to submit a request with regards to the 2007 tax...
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