My friend has a mental disorder that has nearly destroyed him. At 50 years old he has been diagnosed with severe ADD. This disorder has resulted in impulsive, irresponsible spending, hypersensitivity to guidance or criticism and major financial issues. He owes Revenue Canada thousands of dollars in taxes as well as other serious credit card debt and over-leveraged houses. He is now being treated for the ADD with some promising results although it may take lots of counselling and adjustments to his medications for months before his mental issues are managed. Considering his medical issues is there any possibility of having the taxes forgiven or at least the interest and penalties reduced. At this point, his wages are being garnished at an extremely high rate; this, combined with his efforts to eliminate his other debt while dealing with his illness, is causing a horrific situation.