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].

Permanent link to this Catalogue record:

Publication information
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
Language [English]
Other language editions [French]
Format Electronic
Electronic document

Archived Content

Archived information 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.

Note: The URLs contained in this/these document(s) may no longer be functional
Having trouble opening this document?
Note(s) 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.
Publishing information [Ottawa] : Canada Revenue Agency, 2009.
Description 7 p.
Catalogue number
  • Rv3-1/16-3-2009E-PDF
Subject terms Goods and services tax, Harmonized sales tax

Date modified: