Actions for Third-party civil penalties [electronic resource].

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Third-party civil penalties [electronic resource].

Corporate Author
Canada. Canada Revenue Agency
Published
[Ottawa] : Canada Revenue Agency, 2001.
Physical Description
17 pages
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Summary
This 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).
Report Numbers
Rv48-3/01-1-2001E-PDF
Other Subject(s)
Note
"Date: September 18, 2001."
Issued also in French under title: Pénalités administratives imposées à des tiers.
Type of File/Data
Electronic monograph in PDF format.
View MARC record | catkey: 24799764