Waivers for the natural gas tax credit

You may request a waiver to reduce amounts to interest or penalties, or to waive deadlines to allow more time to provide notifications or issue a determination.

Waivers of interest, penalties and notification deadlines may be considered if needed due to circumstances beyond your company's control or actions such as:

• Disasters, such as flood or fire
• Civil disturbances or disruptions in services
• Serious illness or accident
• A delay in our process caused you to not be informed within a reasonable time that an amount was owing
• An error in information we provided
• A delay in our ability to provide the information you needed prevented you from being able to file or amend an application

Request a waiver

To request a waiver, you or your authorized representative need to make a written request prior to the applicable deadline. You must provide the following information:

• Your name, address and account number
• Applicable tax year
• The facts and reasons why the interest or penalties should be waived due to circumstances beyond your control or our actions
• Any supporting documents or correspondence
• If applicable, a completed Authorization or Cancellation of a Representative (FIN 146) (240KB)

Note that the received date for payment or correspondence is the date we receive it in the office, not the post mark or courier date.

Requests for waivers of penalty and interest, waivers of determination period and revocation of waivers can be submitted via email or eTaxBC:

• Email: ITBTaxQuestions@gov.bc.ca
• eTaxBC: Contact the Ministry by logging on to your eTaxBC account 

When your request is reviewed, the following facts will also be considered when we make our decision: 

• Your compliance history 
• If you exercised a reasonable amount of due care and were not negligent or careless 
• If you acted quickly to remedy any delay or omission

Forms

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• Waiver of Determination Period (FIN 588) (PDF, 180KB)
• Notice of Revocation of Waiver (FIN 589) (PDF, 180KB)