May 2019 CPA Alberta CRA Roundtable, GST Session – Q.6

Policy Tabs

Summaries

Summary Under

late filing a financial institution return is not particularly relevant to the imposition of an ETA s. 284.1 penalty

When asked about the application of the ETA s. 284.1 penalty to an unfiled return, and whether a zero dollar line item triggers the minimum...

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Summary Under

penalty waived in extraordinary circumstances

In commenting on the waiver of penalties under s. 284.1(3), CRA stated:

Generally, penalties would be cancelled or waived where they have...

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