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| 01756nam 2200325za 4500 |
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| 001 | 9.821852 |
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| 003 | CaOODSP |
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| 005 | 20221107143545 |
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| 007 | cr ||||||||||| |
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| 008 | 160802s2014 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 |aRv48-3/00-1R4-2014E-PDF |
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| 110 | 2 |aCanada Revenue Agency. |
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| 245 | 10|aVoluntary Disclosures Program |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency,|c2014. |
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| 300 | |a7 p. |
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| 490 | 1 |aIncome tax information circular ; |vIC00-1R4 |
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| 500 | |aCaption title. |
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| 500 | |a"Date: March 21, 2014." |
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| 500 | |a"This version is only available electronically." |
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| 500 | |a"This information circular cancels and replaces Information Circular IC00-1R3, Voluntary Disclosures Program, dated March 21, 2013." |
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| 500 | |aIssued also in French under title: Programme des divulgations volontaires (PDV). |
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| 520 | 0 |aThe purpose of this information circular is to provide information about the CRA’s Voluntary Disclosures Program (VDP). Taxpayers can make disclosures to correct inaccurate or incomplete information, or to disclose information not previously reported. For example, taxpayers may not have met their tax obligations if they claimed ineligible expenses, failed to remit source deductions or the GST/HST, or did not file an information return. |
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| 692 | 07|2gccst|aTaxation |
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| 692 | 07|2gccst|aIncome tax |
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| 692 | 07|2gccst|aTaxation regulations |
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| 775 | 08|tProgramme des divulgations volontaires (PDV) |w(CaOODSP)9.821855 |
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| 830 | #0|aIncome tax information circular ;|vIC00-1R4 |w(CaOODSP)9.821798 |
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| 856 | 40|qPDF|s205 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-00-1R4-2014-eng.pdf |
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