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| 01628nam 2200301za 4500 |
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| 001 | 9.834933 |
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| 003 | CaOODSP |
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| 005 | 20221107150540 |
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| 007 | cr ||||||||||| |
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| 008 | 170407s2009 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv3-1/16-3-2009E-PDF |
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| 245 | 10|aCancellation or waiver of penalties and/or interest |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2009. |
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| 300 | |a7 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Annulation ou renonciation - pénalités et/ou intérêts. |
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| 500 | |aCaption title. |
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| 500 | |a"January 2009." |
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| 500 | |aChapter 16.3 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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| 692 | 07|2gccst|aGoods and services tax |
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| 692 | 07|2gccst|aHarmonized sales tax |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tAnnulation ou renonciation - pénalités et/ou intérêts |w(CaOODSP)9.834936 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s221 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-16-3-2009-eng.pdf |
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