00000nam 2200000za 4500 9.834862 CaOODSP 20221107150529 cr ||||||||||| 170406s2009 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/16-2-2009E-PDF Penalties and interest [electronic resource]. [Ottawa] : Canada Revenue Agency, 2009. 15 p. GST/HST memoranda series Issued also in French under title: Pénalités et intérêts. Caption title. "January 2009." Chapter 16.2 of the GST/HST memoranda series. "This memorandum of Chapter 16 supersedes GST Memorandum 500-3-2, Penalties and Interest, dated March 1994. This memorandum explains the statutory penalties and the application of interest in accordance with the goods and services tax/harmonized sales tax (GST/HST) provisions of the Excise Tax Act (the Act)"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada Revenue Agency. Pénalités et intérêts (CaOODSP)9.834865 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 203 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-16-2-2009-eng.pdf