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
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | Third-party civil penalties . |
| Series title | Income tax information circular ; IC 01-1 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| 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. |
| Description | 17 p. |
| Catalogue number |
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| Subject terms | Taxation Income tax Taxation regulations |
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