| 000 | 00000nam 2200000za 4500 |
| 001 | 9.822166 |
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| 003 | CaOODSP |
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| 005 | 20221107143628 |
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| 007 | cr ||||||||||| |
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| 008 | 160808s2001 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv48-3/01-1-2001E-PDF |
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| 110 | 2 |aCanada Revenue Agency. |
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| 245 | 10|aThird-party civil penalties |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2001. |
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| 300 | |a17 p. |
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| 490 | 1 |aIncome tax information circular ; |vIC 01-1 |
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| 500 | |a"Date: September 18, 2001." |
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| 500 | |aIssued also in French under title: Pénalités administratives imposées à des tiers. |
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| 520 | 0 |aThis information circular outlines guidelines and processes of the Canada Customs and Revenue Agency (CCRA) for the application of the third-party civil penalties in section 163.2 of the Income Tax Act (ITA) and section 285.1 of the Excise Tax Act (ETA). |
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| 692 | 07|2gccst|aTaxation |
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| 692 | 07|2gccst|aIncome tax |
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| 692 | 07|2gccst|aTaxation regulations |
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| 775 | 08|tPénalités administratives imposées à des tiers |w(CaOODSP)9.822169 |
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| 830 | #0|aIncome tax information circular ;|vIC 01-1|w(CaOODSP)9.821798 |
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| 856 | 40|qPDF|s99 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-01-1-2001-eng.pdf |
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