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Third-party civil penalties .: Rv48-3/01-1-2001E-PDF

This information circular outlines guidelines and processes of the Canada Customs and Revenue Agency (CCRA) for the application of the third-party civil penalties in section 163.2 of the Income Tax Act (ITA) and section 285.1 of the Excise Tax Act (ETA).

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.822166&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleThird-party civil penalties .
Series title
  • Income tax information circular ; IC 01-1
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • "Date: September 18, 2001."
  • Issued also in French under title: Pénalités administratives imposées à des tiers.
Publishing information
  • [Ottawa] : Canada Revenue Agency, 2001.
Description17 p.
Catalogue number
  • Rv48-3/01-1-2001E-PDF
Subject terms
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