GST/HST compliance refund holds . : Rv48-3/12-1-2012E-PDF
This 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.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.821891&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | GST/HST compliance refund holds . |
| Titre de la série | Income tax information circular ; IC12-1 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | "Date: May 18, 2012." "This version is only available electronically." Issued also in French under title: Retenues de remboursement relativement à l’observation pour la TPS/TVH. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 2012. |
| Description | 3 p. |
| Numéro de catalogue |
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| Descripteurs | Taxation Income tax Taxation regulations |