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:
publications.gc.ca/pub?id=9.821891&sl=0
| Department/Agency |
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| Title | GST/HST compliance refund holds . |
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| Publication type | Monograph - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Digital text |
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| Publishing information |
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| Description | 3 p. |
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| Subject terms |
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