Failure to file penalty
Refund holds & Offsets
Interest calculations including dates interest begin
http://www.cra-arc.g...ion/menu-e.html
For deeper reading, try GST/HST Notice 212, July 2006 and the GST/HST Info Sheet GI-024, Harmonizing the Administrative Provisions Respecting Standardized Accounting.
John Dearin
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Legislative changes coming April 01, 2007
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