11 January 1990 Income Tax Severed Letter AC746127 - GST Legislation - Interest and Penalties

By services, 22 July, 2022
Official title
GST Legislation - Interest and Penalties
Language
English
Document number
Citation name
AC746127
Severed letter type
Miscellaneous
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
657405
Extra import data
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"field_release_date_new": "1990-01-11 07:00:00",
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Main text

JAN 11 1990

Current Amendments and                          Specialty Rulings
  Regulations Division                            Directorate
B.J.Bryson                                      J.D. Jones
A/Director                                      957-2104
GST Legislation - Interest and Penalties        7-4612
This is in reply to your memorandum of December 21, 1989,
concerning the draft letter addressed to Mr. R.A Short, General
Director, Department of Finance with respect to the Department's
position on the income tax treatment of penalties and interest on
late and deficient payments of the proposed Goods and Services
tax.
                 21(1)(b)

M.G. Hiltz for Director General Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch