The Canada Revenue Agency (CRA) has offered taxpayer relief provisions those are available to taxpayers if they are unable to meet their tax obligations due to extreme weather conditions in Alberta and Ontario. Companies who were fail to file their T2 returns by June 30, 2014 due to flooding or other unavoidable and uncontrollable circumstances, can apply to have interest and/or penalties waived or cancelled. Business owners and self-employed individuals may also be qualified for relief. The CRA will judge requests on a case-by-case basis.