What happens once the decision is approved?

If the CRA approves the request for relief in whole or in part, those penalties and interest will be cancelled from the taxpayer’s account. The CRA will generally issue a refund for any of the cancelled penalties and interest that was paid. However, if the taxpayer has debts from other tax years, other related tax accounts, or outstanding tax returns, then the refund could be applied to other debts or held until you file any past due returns.