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008160808s2001    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv48-3/01-1-2001E-PDF
1102 |aCanada Revenue Agency.
24510|aThird-party civil penalties |h[electronic resource].
260 |a[Ottawa] : |bCanada Revenue Agency, |c2001.
300 |a17 p.
4901 |aIncome tax information circular ; |vIC 01-1
500 |a"Date: September 18, 2001."
500 |aIssued also in French under title: Pénalités administratives imposées à des tiers.
5200 |aThis information circular outlines guidelines and processes of the Canada Customs and Revenue Agency (CCRA) for the application of the third-party civil penalties in section 163.2 of the Income Tax Act (ITA) and section 285.1 of the Excise Tax Act (ETA).
69207|2gccst|aTaxation
69207|2gccst|aIncome tax
69207|2gccst|aTaxation regulations
77508|tPénalités administratives imposées à des tiers |w(CaOODSP)9.822169
830#0|aIncome tax information circular ;|vIC 01-1|w(CaOODSP)9.821798
85640|qPDF|s99 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-01-1-2001-eng.pdf