Section 124

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...

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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...

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