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4 June 2025 External T.I. 2024-1039701E5 - Subparagraph 212.3(7) and Part XIII -- attach -- Paragraph 227(8.3)(b)
4 June 2025 External T.I. 2024-1039701E5 - Subparagraph 212.3(7) and Part XIII -- attach -- Paragraph 227(8.3)(b)
s. 227(8.3)(b) interest where late-filing of s. 212.3(7)(d)(i) offset form