You may request a waiver of interest and penalties on logging tax if they were caused by circumstances beyond your control, or by our actions, such as:
- Disasters, such as flood or fire
- Civil disturbances or disruptions in services, such as a postal strike
- 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 caused you to file a return or make payment(s) incorrectly
- There was a delay in our ability to make the information you needed to file a return or make a payment available to you
Request a waiver
To request a waiver, you or your authorized representative need to write a letter and provide the following information:
You can send your request and supporting documents for the waiver by:
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 weren’t negligent or careless
- If you acted quickly to remedy any delay or omission