00000nam 2200000za 4500 9.821891 CaOODSP 20221107143551 cr ||||||||||| 160802s2012 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/12-1-2012E-PDF Canada Revenue Agency. GST/HST compliance refund holds [electronic resource]. [Ottawa] : Canada Revenue Agency, 2012. 3 p. Income tax information circular ; IC12-1 "Date: May 18, 2012." "This version is only available electronically." Issued also in French under title: Retenues de remboursement relativement à l’observation pour la TPS/TVH. This information circular provides information on the discretionary authority the Minister has under the Income Tax Act to waive the requirement to file a corporate income tax return under the legislative provisions described in paragraph 8 below. It also explains how an insolvency practitioner can make a request for relief, including what information and documentation is needed to support such a request, and outlines the administrative guidelines the Canada Revenue Agency (CRA) will follow in making a discretionary decision to grant or deny a request. gccst Taxation gccst Income tax gccst Taxation regulations Retenues de remboursement relativement à l'observation pour la TPS/TVH (CaOODSP)9.821892 Income tax information circular ; IC12-1 (CaOODSP)9.821798 PDF 34 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-12-1-2012-eng.pdf