May 2016 Alberta CPA Roundtable, GST Q.5

Policy Tabs

Summaries

Summary Under

penalty can be collected on understated net tax resulting from reasonable mistake

What is current policy in applying s. 285 penalties, e.g., respecting different kinds of mistake on the same return? CRA responded:

Below are...

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Summary Under

factors taken into account/report approved

What is current policy in applying ETA s. 285 penalties? CRA responded:

Below are some examples of factors that may be considered…:

First...

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