If you have a request for relief pertaining to the 2004 tax year, you have until December 31, 2014 to file. This applies to both GST/HST and non-GST/HST issues, and may also apply to late-filed, amended or revoked income tax elections.
Generally, taxpayer relief is limited to a 10-year period. If you are currently involved in a tax process with the CRA relating to 2004 and are not sure if you need to make this relief request, play it safe, and make the request before the December 31, 2014 deadline.
For more information, please see the CRA’s News Release.