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The problem here may lie in the lack of use of the correct form. The CRA does operate under statutes permitting them to eliminate/reduce any interest and/or penalties due to hardship. To request this relief you must use form RC4288. This form and the issue effecting you are explained in detail at the following link. If you file the proper form your case must be considered and either an acceptance (in part or in full) or denial will be provided to you. This is a time which takes time because a proper review of the situation must be made.