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: What is a permanent link?
MARC XML Format   MARC HTML Format

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

Archived Content

Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact the authoring department to request a format other than those available.

We invite you to consult the Frequently Asked Questions page for additional information regarding the Archived Content notice.

Having trouble opening this document?

Note: The URLs contained in this/these document(s) may no longer be functional
Note Issued also in French under title: Pénalités et intérêts. Caption title. "January 2009." Chapter 16.2 of the GST/HST memoranda series.
Date 2009.
Number of Pages 15 p.
Catalogue Number
  • Rv3-1/16-2-2009E-PDF
Subject Terms Goods and services tax, Harmonized sales tax