This version replaces the one dated February 2018. This memorandum has been updated to reflect an amendment to subsection 278(3) and the addition of subsection 278(0.1) of the Excise Tax Act. In ...

The legislative authority to evaluate prospective and existing electronic filers is subsection 150.1(2) of the Income Tax Act (ITA). The legislative authority regarding mandatory electronic filing of ...

The Canada Revenue Agency (CRA) is being forced to create a 100-day plan to fix "unacceptable" levels of services for Canadians, the federal finance minister says. In a letter sent to the chair of the ...