 Copyright
Disclaimer  What's New
Introduction to the Tax Risk Management Guide
About the Authors
Chapter 1 Deadlines and Penalties
Chapter 2 Tax Risk Questionnaire (discontinued) Chapter 3 Tax Service Responsibility
Chapter 4 Links to Important Concepts
Chapter 5 Dealing with the CRA
Chapter 6 Appeals to Tax Court
Chapter 7 Researching Tax Law
 Chapter 8 Taxpayer Relief Provisions, Collections and Third-Party Liability
Introduction: Taxpayer Relief Provisions 8.1 The CRA's Administration 8.1.1 Application for Relief in Respect of Interest and Penalties 8.1.2 Guidelines 8.1.2.1 CRA's guidelines 8.1.2.2 Other factors 8.1.2.3 Considerations 8.1.2.4 Refund interest 8.1.2.5 Relevant taxation years 8.1.2.6 Examples of relief 8.1.2.7 Exercise of discretion 8.1.3 Protective Requests 8.1.4 Miscellaneous 8.2 CRA Collections 8.2.1 Payment Obligation 8.2.2 Role of Collections 8.2.3 The Collections Process 8.2.4 Payment of Disputed Taxes 8.2.4.1 Payment plan 8.2.4.2 Proactive approach 8.3 Third Party Liability 8.3.1 Director's Liability 8.3.2 Due Diligence 8.3.3 Limitation of Director's Liability 8.3.4 De Facto Director 8.3.5 Liquidator-Director 8.3.6 Payers of Wages 8.3.7 Shareholder's Liability 8.3.8 Non-Arm's Length Transactions Practice Aids Practice Aid 8.1 Information Circular 07-1R1 Tax Relief Provisions Practice Aid 8.2 RC4288 Request for Taxpayer Relief Practice Aid 8.3 Directors' Liability CRA Information Circular 89-2R3 Practice Aid 8.4 GST Memorandum Series 16.3 Cancellation or Waiver of Penalties and Interest Practice Aid 8.5 RC376 E Taxpayer Relief Request — Statement of Income and Expenses and Assets and Liabilities for Individuals Chapter 9 Access to Information Act and Privacy Act
Chapter 10 Advance Tax Rulings and Technical Interpretations
Chapter 11 Tax Return Preparation and CRA Electronic Services
Chapter 12 Deceased Taxpayers
Chapter 13 Remission, Rectification and Rescission Orders
Chapter 14 Purchase and Sale of a Business
Chapter 15 GST/HST Issues (2018)
Chapter 16 Estate Planning
Chapter 17 The Taxation of Trusts
Chapter 18 Taxation in the United States
Chapter 19 Section 85
Chapter 20 Share Attributes
Chapter 21 Other Areas of Risk
Chapter 22 Taxation of Non-Residents
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