GST/HST compliance refund holds .: Rv48-3/12-1-2012E-PDF
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.
Permanent link to this Catalogue record:
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| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | GST/HST compliance refund holds . |
| Series title | Income tax information circular ; IC12-1 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | "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. |
| Publishing information | [Ottawa] : Canada Revenue Agency, 2012. |
| Description | 3 p. |
| Catalogue number |
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| Subject terms | Taxation Income tax Taxation regulations |
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