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FAIRNESS PROVISION [1 record]
Record 1 - internal organization data 2007-02-19
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- fairness provision
1, record 1, English, fairness%20provision
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- fairness legislation 2, record 1, English, fairness%20legislation
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The Canada Customs and Revenue Agency can either cancel or waive (forgive) all our part of any interest or penalties on unpaid income tax and payroll deductions for 1985 and subsequent years and on GST [goods and services tax] for 1991 and subsequent years ... These actions are referred to as the "fairness provisions." The fairness provisions permit the Agency to help taxpayers resolve problems that arise in the following circumstances: a delay or error by the Agency; circumstances beyond the taxpayer's or employer's control and the taxpayer's inability to pay. 3, record 1, English, - fairness%20provision
Record number: 1, Textual support number: 2 CONT
The objective of the audit is to assess the application of the Fairness legislation introduced with Bill C-112. 2, record 1, English, - fairness%20provision
Record number: 1, Textual support number: 3 CONT
Following the conduct of an evaluation on the Income Tax Fairness Provision in 1994-95, a second review was undertaken to review the GST [Goods and Services Taxes] Fairness provisions. 2, record 1, English, - fairness%20provision
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- disposition d'équité
1, record 1, French, disposition%20d%27%C3%A9quit%C3%A9
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
L'Agence des douanes et du revenu Canada peut soit annuler la totalité ou une partie des intérêts ou des pénalités imputés pour des impôts sur le revenu non payés et des retenues sur la paie non versées en ce qui concerne les années 1985 et suivantes, et les années 1991 et suivantes pour la TPS [taxe sur les produits et services], soit y renoncer [...]. Ces mesures sont connues sous le nom de «disposition d'équité». Celles-ci permettent à l'Agence d'aider les contribuables à régler les problèmes qui découlent des circonstances suivantes : un retard ou une erreur de l'Agence; des circonstances indépendantes de la volonté du contribuable ou de l'employeur; l'incapacité du contribuable de payer. 2, record 1, French, - disposition%20d%27%C3%A9quit%C3%A9
Record number: 1, Textual support number: 2 CONT
La vérification avait pour but d'évaluer l'application des dispositions d'équité proposées par le projet de loi C-112. 3, record 1, French, - disposition%20d%27%C3%A9quit%C3%A9
Record number: 1, Textual support number: 3 CONT
Comme suite à une évaluation des dispositions d'équité pour l'impôt sur le revenu en 1994-1995, un deuxième examen a eu lieu pour revoir les dispositions d'équité relatives à la TPS [taxe sur les produits et services]. 3, record 1, French, - disposition%20d%27%C3%A9quit%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
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