Fairness Provisions Under the fairness provisions of the Income Tax Act, Canada Revenue Agency (CRA) has the ability to waive penalties and interest, accept late-filed, amended or revoked income tax elections. This includes providing income tax refunds beyond the 3-year period normally allowed but only for individuals and testamentary trusts. Note that the 2004 budget put a 10-year time limit on the fairness provisions. This means that to apply for leniency under the fairness provisions for tax year 1996, the application must be submitted to CRA by December 31, 2006. The fairness provisions can apply when a taxpayer has not being able to meet tax obligations due to extraordinary circumstances such as financial hardship, disruptions in service such as a postal strike, an error in a CRA publication, or a disaster such as flood or fire. Taxpayers affected by the SARS virus can also apply for leniency under the fairness provisions. To make application under the fairness provisions, taxpayers contact their local tax services office or apply in writing, providing detailed information of the circumstances which caused them to be unable to fulfill their tax obligations on time. See the following Canada Revenue Agency Information Circulars: IC92-1 Guidelines for accepting late, amended or revoked elections IC92-2 Guidelines for the cancellation and waiver of interest and penalties IC92-3 Guidelines for refunds beyond the normal 3-year period Legal Notice And Disclaimer Privacy Statement | 
