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TAXPAYER RELIEF PROVISION [1 record]
Record 1 - internal organization data 2017-08-24
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- taxpayer relief provision
1, record 1, English, taxpayer%20relief%20provision
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The Canada Revenue Agency (CRA) administers legislation that gives the Minister of National Revenue discretion to: cancel or waive penalties or interest; accept certain late, amended, or revoked elections (income tax only) [and] refund or reduce the amount payable beyond the normal three-year period (individuals and testamentary trusts only). This legislation is commonly called the "taxpayer relief provisions." 1, record 1, English, - taxpayer%20relief%20provision
Record number: 1, Textual support number: 1 OBS
taxpayer relief provision : term usually used in the plural. 2, record 1, English, - taxpayer%20relief%20provision
Record 1, Key term(s)
- taxpayer relief provisions
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- disposition d'allègement pour les contribuables
1, record 1, French, disposition%20d%27all%C3%A8gement%20pour%20les%20contribuables
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- disposition d'allégement pour les contribuables 2, record 1, French, disposition%20d%27all%C3%A9gement%20pour%20les%20contribuables
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
L'Agence du revenu du Canada (ARC) administre la législation qui donne la discrétion suivante au ministre du Revenu national : annulation des pénalités ou des intérêts ou renonciation à ceux-ci; acceptation de certains des choix tardifs, modifiés ou annulés (impôt sur le revenu seulement); remboursement ou réduction du solde à payer au-delà de la période normale de trois ans (individus et fiducies testamentaires seulement). Cette législation est communément appelée les «dispositions d'allègement pour les contribuables». 1, record 1, French, - disposition%20d%27all%C3%A8gement%20pour%20les%20contribuables
Record number: 1, Textual support number: 1 OBS
disposition d'allègement pour les contribuables; disposition d'allégement pour les contribuables : termes habituellement utilisés au pluriel. 2, record 1, French, - disposition%20d%27all%C3%A8gement%20pour%20les%20contribuables
Record 1, Key term(s)
- dispositions d'allègement pour les contribuables
Record 1, Spanish
Record 1, Textual support, Spanish
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