Cancellation or waiver of penalties and/or interest .: Rv3-1/16-3-2009E-PDF
"This memorandum of Chapter 16 supersedes GST Memorandum 500-3-2-1, Cancellation or Waiver of Penalties and Interest,dated March 14, 1994. This memorandum sets out the administrative guidelines that the Canada Revenue Agency (CRA) will follow in applying the provisions of section 281.1 of the Excise Tax Act (the Act) where the Minister may cancel or waive penalties and/or interest payable under section 280 and the penalty payable under section 280.1 for filing a return late"--p. .
Permanent link to this Catalogue record:
|Department/Agency||Canada. Canada Revenue Agency.|
|Title||Cancellation or waiver of penalties and/or interest .|
|Series title||GST/HST memoranda series|
|Publication type||Series - View Master Record|
|Other language editions||[French]|
|Electronic document|| |
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|Note(s)|| Issued also in French under title: Annulation ou renonciation - pénalités et/ou intérêts. |
Chapter 16.3 of the GST/HST memoranda series.
|Publishing information||[Ottawa] : Canada Revenue Agency, 2009.|
|Catalogue number|| |
|Subject terms||Goods and services tax, Harmonized sales tax|
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