00000nam 2200000za 4500 9.834933 CaOODSP 20221107150540 cr ||||||||||| 170407s2009 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/16-3-2009E-PDF Cancellation or waiver of penalties and/or interest [electronic resource]. [Ottawa] : Canada Revenue Agency, 2009. 7 p. GST/HST memoranda series Issued also in French under title: Annulation ou renonciation - pénalités et/ou intérêts. Caption title. "January 2009." Chapter 16.3 of the GST/HST memoranda series. "This memorandum of Chapter 16 supersedes GST Memorandum 500-3-2-1, Cancellation or Waiver of Penalties and Interest,dated March 14, 1994. This memorandum sets out the administrative guidelines that the Canada Revenue Agency (CRA) will follow in applying the provisions of section 281.1 of the Excise Tax Act (the Act) where the Minister may cancel or waive penalties and/or interest payable under section 280 and the penalty payable under section 280.1 for filing a return late"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada Revenue Agency. Annulation ou renonciation - pénalités et/ou intérêts (CaOODSP)9.834936 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 221 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-16-3-2009-eng.pdf