Cancellation or waiver of penalties and/or interest .: Rv3-1/16-3-2009E-PDF
"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].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.834933&sl=0
| Department/Agency |
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|---|---|
| Title | Cancellation or waiver of penalties and/or interest . |
| Series title |
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| Publication type | Monograph - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Digital text |
| Electronic document | |
| Note(s) |
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| Publishing information |
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| Description | 7 p. |
| Catalogue number |
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| Subject terms |
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