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Section 284

Table of Contents

Section 284
Subsection 284(2)
Paragraph 284(2)(d)
Administrative Policy(1)

Subsection 284(2)

Paragraph 284(2)(d)

Administrative Policy

25 January 2024 External T.I. 2023-0990781E5 - Part XX and business registration number

CRA agreed with the view that s. 284(4)(a) did not require reporting platform operators (RPOs) to collect business registration numbers (BRNs) in...

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