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. [1].

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Department/Agency Canada Revenue Agency.
Title Cancellation or waiver of penalties and/or interest
Series Title GST/HST memoranda series
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

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Note Issued also in French under title: Annulation ou renonciation - pénalités et/ou intérêts. Caption title. "January 2009." Chapter 16.3 of the GST/HST memoranda series.
Date 2009.
Number of Pages 7 p.
Catalogue Number
  • Rv3-1/16-3-2009E-PDF
Subject Terms Goods and services tax, Harmonized sales tax