Administrative Policy
16 May 1994 External T.I. 9401865 - MEANING OF PRESCRIBED AND AUTHORIZED FOR PENALTY PURPOSE
"Both the information contained on a form and the form itself can be considered 'prescribed' even though the actual format of the form may not be...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 163 - Subsection 163(1) | 46 |
12 October 89 T.I. (March 1990 Access Letter, ¶1157)
In practice, RC will not consider an election to be invalid merely because it has been filed on an outdated form. Instead, RC will ask the...