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| 01516nam 2200313za 4500 |
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| 001 | 9.821824 |
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| 003 | CaOODSP |
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| 005 | 20221107143542 |
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| 007 | cr ||||||||||| |
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| 008 | 160729s2013 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 |aRv48-3/82-6R10-2013E-PDF |
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| 110 | 2 |aCanada Revenue Agency. |
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| 245 | 10|aClearance certificate |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency,|c2013. |
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| 300 | |a3 p. |
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| 490 | 1 |aIncome tax information circular ; |vIC82-6R10 |
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| 500 | |aCaption title. |
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| 500 | |a"Date: November 25, 2013." |
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| 500 | |a"This circular cancels and replaces Information Circular IC82-6R9 dated November 25, 2011." |
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| 500 | |aIssued also in French under title: Certificat de décharge . |
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| 520 | 0 |aThis circular explains the need for a clearance certificate issued under the Income Tax Act before distributing property that he or she controls in their capacity as the legal representative who administers, winds up, controls, or otherwise deals with a property, business, or estate of another person who many be an individual, a trust, or a corporation. |
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| 692 | 07|2gccst|aTaxation |
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| 692 | 07|2gccst|aEstates |
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| 692 | 07|2gccst|aTaxation regulations |
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| 775 | 08|tCertificat de décharge |w(CaOODSP)9.821832 |
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| 830 | #0|aIncome tax information circular ;|v82-6R10 |w(CaOODSP)9.821798 |
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| 856 | 40|qPDF|s61 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-82-6R10-2013-eng.pdf |
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