My dad is old, computer-illiterate, and needs a wheelchair. On Feb. 20 2019, he received by mail the CRA's Notice of collection that "calculated additional arrears interest of $30" on "your notice of assessment."
He was puzzled as his "notice of assessment" didn't require any payment. On Mar. 8 2019, I set up his CRA account online to message them, until I saw a "Notice of reassessment" dated Jan. 9 2019. He never received this in the mail. We paid the balance + this $30 forthwith.
But this $30 interest feels a shade unjust, as:
the CRA failed to mail him the Jan. 9 Notice of Reassessment.
How's it just for the CRA to charge us for being one month late, when they can be late far more than one month without compensating taxpayers?
It's unreasonable to expect a taxpayer like my dad to check his CRA account weekly.
Is there any law that can help us request interest waiver? Or must our request depend wholly on the CRA's goodwill and warmheartedness? Thanks everyone!