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., Eastern time on Saturdays By mail You can write to the International Tax Services Office at the following address: International Tax Services Office Post Office Box 9769, Station T Ottawa ON K1G 3Y4 CANADA Your opinion counts If you have comments or suggestions that could help us improve our publications, send them to: Taxpayer Services Directorate Canada Revenue Agency 395 Terminal Avenue Ottawa ON K1A 0S5 CANADA Previous page | Table of contents Report a problem or mistake on this page Thank you for your help! ...

Please send your comments to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Report a problem or mistake on this page Thank you for your help! ...

Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...

Please send your comments and suggestions to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Page details Date modified: 2012-01-04 ...

., Eastern time on Saturdays By mail You can write to the International Tax Services Office at the following address: International Tax Services Office Post Office Box 9769, Station T Ottawa ON K1G 3Y4 CANADA Your opinion counts If you have comments or suggestions that could help us improve our publications, send them to: Taxpayer Services Directorate Canada Revenue Agency 395 Terminal Avenue Ottawa ON K1A 0S5 CANADA Previous page | Table of contents Page details Date modified: 2011-01-05 ...

Please send your comments and suggestions on our publications to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Page details Date modified: 2009-01-06 ...

Please send your comments to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Page details Date modified: 2011-01-05 ...

Please send your comments to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 CANADA Previous page | Table of contents Page details Date modified: 2010-02-26 ...

This "period" begins on * the first day of the first taxation year ending after 1971 and after the corporation last became a private corporation, and ends * immediately before the balance in the capital dividend account is to be determined. ...

Under section 239, the taxfiler, if found guilty, is liable to a fine ranging from 25 % to double the tax that was sought to be evaded. ... Where a taxfiler knowingly or under circumstances amounting to gross negligence has failed to comply with the duties and obligations imposed by or under the Act with the result that the tax payable was reported to be less that it should have been, subsection 163(2) provides for a penalty of 25 % of the amount of tax understated. 42. ...