Taxpayer relief provisions .: Rv48-3/07-1-2007E-PDF
This information circular provides information on the discretionary authority the Minister has under the Act to grant taxpayers relief in accordance with the legislative provisions described in 9. It also explains how a taxpayer makes a request for relief, including the proper information and documentation needed to support such a request, and outlines the administrative guidelines the CRA will follow in making a discretionary decision whether to grant or deny relief based on a taxpayer’s situation.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.821883&sl=0
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | Taxpayer relief provisions . |
| Series title | Income tax information circular ; IC07-1 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | "Date: May 31, 2007." "This version is only available electronically." "This information circular consolidates and cancels information circulars IC 92-1, Guidelines for Accepting Late, Amended or Revoked Elections, IC 92-2, Guidelines for the Cancellation and Waiver of Interest and Penalties, and IC 92-3, Guidelines for Refunds Beyond the Normal Three Year Period, all dated March 18, 1992." Issued also in French under title: Dispositions d’allègement pour les contribuables. |
| Publishing information | [Ottawa] : Canada Revenue Agency, 2007. |
| Description | 15 p. |
| Catalogue number |
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| Subject terms | Taxation Income tax Taxation regulations |