New procedures for taxpayer relief (fairness)

CRA provides for taxpayer relief, a special program you have to know to apply for if your situation warrants it. This used to be called fairness, or administrative relief. 

Voluntary Disclosures is another program under the programs and services banner on the CRA website.

Just last month, in August 2011, the procedures for requesting relief from penalties, or fairness to collect refunds for beyond 3 years changed. 

There is an interesting new form, RC4288 that sets out the terms and conditions for a request, providing instructions and examples of supporting documentation required. 

It isn't mandatory to use the new form, but it seems like it might be useful to make sure you've adequately addressed all the possible questions that might be raised and pin point exactly what you are asking for in an efficient manner.  I'm impressed.