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| 01735nam 2200301za 4500 |
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| 001 | 9.821891 |
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| 003 | CaOODSP |
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| 005 | 20221107143551 |
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| 007 | cr ||||||||||| |
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| 008 | 160802s2012 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 |aRv48-3/12-1-2012E-PDF |
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| 110 | 2 |aCanada Revenue Agency. |
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| 245 | 10|aGST/HST compliance refund holds |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2012. |
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| 300 | |a3 p. |
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| 490 | 1 |aIncome tax information circular ; |vIC12-1 |
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| 500 | |a"Date: May 18, 2012." |
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| 500 | |a"This version is only available electronically." |
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| 500 | |aIssued also in French under title: Retenues de remboursement relativement à l’observation pour la TPS/TVH. |
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| 520 | 0 |aThis information circular provides information on the discretionary authority the Minister has under the Income Tax Act to waive the requirement to file a corporate income tax return under the legislative provisions described in paragraph 8 below. It also explains how an insolvency practitioner can make a request for relief, including what information and documentation is needed to support such a request, and outlines the administrative guidelines the Canada Revenue Agency (CRA) will follow in making a discretionary decision to grant or deny a request. |
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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|tRetenues de remboursement relativement à l'observation pour la TPS/TVH |w(CaOODSP)9.821892 |
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| 830 | #0|aIncome tax information circular ;|vIC12-1|w(CaOODSP)9.821798 |
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| 856 | 40|qPDF|s34 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-12-1-2012-eng.pdf |
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