Penalties and interest .: Rv3-1/16-2-2009E-PDF

"This memorandum of Chapter 16 supersedes GST Memorandum 500-3-2, Penalties and Interest, dated March 1994. This memorandum explains the statutory penalties and the application of interest in accordance with the goods and services tax/harmonized sales tax (GST/HST) provisions of the Excise Tax Act (the Act)"--p. [1].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.834862&sl=0

Publication information
Department/Agency Canada Revenue Agency.
Title Penalties and interest .
Series title GST/HST memoranda series
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Issued also in French under title: Pénalités et intérêts.
Caption title.
"January 2009."
Chapter 16.2 of the GST/HST memoranda series.
Publishing information [Ottawa] : Canada Revenue Agency, 2009.
Description 15 p.
Catalogue number
  • Rv3-1/16-2-2009E-PDF
Subject terms Goods and services tax
Harmonized sales tax
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