The concern was there is no written record of a phone conversation, and so, to go back to a phone conversation, it's taxpayer relief. The taxpayer would have to contact the CRA and indicate that they were given inaccurate information. Under the criteria of taxpayer relief, departmental error is one of the criteria through which the taxpayer could see the penalty and interest waived.
On May 12th, 2015. See this statement in context.