00000nam 2200000za 4500 9.821883 CaOODSP 20221107143550 cr ||||||||||| 160802s2007 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/07-1-2007E-PDF Canada Revenue Agency. Taxpayer relief provisions [electronic resource]. [Ottawa] : Canada Revenue Agency, 2007. 15 p. Income tax information circular ; IC07-1 "Date: May 31, 2007." "This version is only available electronically." "This information circular consolidates and cancels information circulars IC 92-1, Guidelines for Accepting Late, Amended or Revoked Elections, IC 92-2, Guidelines for the Cancellation and Waiver of Interest and Penalties, and IC 92-3, Guidelines for Refunds Beyond the Normal Three Year Period, all dated March 18, 1992." Issued also in French under title: Dispositions d’allègement pour les contribuables. This information circular provides information on the discretionary authority the Minister has under the Act to grant taxpayers relief in accordance with the legislative provisions described in 9. It also explains how a taxpayer makes a request for relief, including the proper information and documentation needed to support such a request, and outlines the administrative guidelines the CRA will follow in making a discretionary decision whether to grant or deny relief based on a taxpayer’s situation. gccst Taxation gccst Income tax gccst Taxation regulations Dispositions d'allègement pour les contribuables (CaOODSP)9.821886 Income tax information circular ; IC07-1 (CaOODSP)9.821798 PDF 131 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-07-1-2007-eng.pdf