Subsection 284.1(2)
Administrative Policy
May 2019 CPA Alberta CRA Roundtable, GST Session – Q.6
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 284.1 - Subsection 284.1(3) | penalty waived in extraordinary circumstances | 82 |
RC4419 "Financial Institution GST/HST Annual Information Return"
Estimated amounts
You may enter a reasonable estimate of an amount for certain lines, where indicated, where the amount is not reasonably...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 273.2 - Subsection 273.2(3) | 130 | |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) - Paragraph 296(1)(a) | 159 |
Subsection 284.1(3)
Administrative Policy
May 2019 CPA Alberta CRA Roundtable, GST Session – Q.6
In commenting on the waiver of penalties under s. 284.1(3), CRA stated:
Generally, penalties would be cancelled or waived where they have...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 284.1 - Subsection 284.1(2) | late filing a financial institution return is not particularly relevant to the imposition of an ETA s. 284.1 penalty | 268 |
May 2016 Alberta CPA Roundtable, GST Q.13
The requirement to file Form GST111 for financial institutions that are reporting institutions applies to fiscal years beginning after 2007. ...
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 12
Generally, penalties would be cancelled or waived where they have resulted from an extraordinary circumstance beyond a person's control, which...