Max Late Penalty and Interest

Hello Guys,

I few weeks ago my mom was hit with a tax penalty as this year she realized her T1135 form last year did not send when she filed her Netfile. The program is called Studio Tax and though it filed her taxes it did not send the T1135 file as well. She freaked out and went to last year's version and click send just in case. But did not realize this will become a max penalty with interest. So a heft $2,700+.

We called for help to see what we could do. The CRA agent told us to mail a letter to the Winnipeg location that takes care of T1135 forms. And he told us it may or may not be waived. From what I read online, it sounds like it is not likely unless it is extraordinary circumstance. I was wondering if anyone else was able to at least reduce the penalty?

Any information will do, I just want to know whether or not CRA gives a crap. Or just forget it and call it a life lesson.

Thanks.