Subsection 124(3)
Administrative Policy
GST/HST Memorandum 16.2 Penalties and Interest 9 January 2009
5. Once a retroactive amendment to Part IX of the Act is enacted, interest is calculated retroactively on any resulting amount due. …
6. While...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 298 - Subsection 298(1) - Paragraph 298(1)(e) | 80 |
28 May 1996 Interpretation File No. 11675-1
As a result of a proposed amendment to Sched V, Pt VI, s. 28, the "para-municipal" members of the correspondent would be retroactively liable for...