Waiver of interest and penalties on logging tax

Publication date: May 18, 2023

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

Contact information

Contact us with your questions about the logging tax.

(Within Canada) Toll Free
1-877-387-3332
(Outside Canada) Phone
1-250-387-3332