Document text
Request for a Second Review — Taxpayer Relief
[YOUR FULL NAME]
[YOUR ADDRESS]
Social insurance number or account number: [SIN OR ACCOUNT NUMBER]
Phone: [PHONE]
[DATE]
Canada Revenue Agency
[ADDRESS SHOWN IN THE DECISION LETTER]
Re: Second review of the taxpayer relief decision dated [DATE OF DECISION], reference [REFERENCE NUMBER], tax year(s) [YEARS]
I received your decision refusing relief under subsection 220(3.1) of the Income Tax Act on [DATE RECEIVED]. I disagree and ask for a second review by an officer who was not involved in the first review.
What I asked for
Cancellation of [PENALTIES / INTEREST] of $[AMOUNT] for [YEARS], because of [SHORT REASON: illness, CRA delay, financial hardship, other].
Why the decision should change
The decision says [FIRST REASON GIVEN BY THE CRA]. In fact, [YOUR ANSWER], as shown in [DOCUMENT].
The decision says [SECOND REASON]. [YOUR ANSWER AND DOCUMENT].
The first review did not consider [FACT OR DOCUMENT NOT CONSIDERED].
New information
Since my first request, [NEW FACTS: medical letter dated [DATE], bank statements, correspondence with the CRA]. Copies are enclosed.
What I ask
Please cancel [ALL / PART: $AMOUNT] of the [penalties / interest] for [YEARS], or explain in writing which facts you relied on.
I note that the time to apply to the Federal Court for judicial review runs from when a decision is first communicated (Federal Courts Act, subsection 18.1(2)). I reserve that right.
Enclosed:
Copy of the decision dated [DATE OF DECISION]
Copy of my first request dated [DATE OF FIRST REQUEST]
[LIST OF NEW DOCUMENTS]
Yours truly,
[YOUR FULL NAME]
Signature: ____________________
For me: dates
[ ] Decision received on: [DATE RECEIVED]
[ ] Court: 30 days after that, unless a judge gives more time: [DATE] (Federal Courts Act, s. 18.1(2))
[ ] Second review sent on [DATE]; copy and proof kept
[ ] If the second review is refused: a new 30 days from that decision
[ ] Notice of application in Form 301; serve within 10 days after issue (Federal Courts Rules, rr. 301, 304)