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Centennial 2010
  • Location:
 

INTEREST, PENALTIES & TAXPAYER RELIEF (FORMERLY INTEREST, PENALTIES & FAIRNESS)


Level: Introductory
Competency: Taxation
Seminar Code: 01429
Format: Half-Day AM
CPD Hours: 3.5
Availability: Spaces available


Register before Jan 17, 2018 and pay the early fee!
Date: Wednesday, Jan 31, 2018
Time: 8:30 AM-12:00 PM
Location: CPA Alberta Edmonton Office
1900 TD Tower
10088 - 102 Avenue
Edmonton, Alberta
Meeting Room: 1919/1920
Fee Options: Tickets Required: 4 ticket(s)
Fee Required: $290.00 - Early Member
$290.00 - Early Non-Member
$370.00 - Regular Member
$370.00 - Regular Non-Member
Seminar Description: The objectives of this half-day seminar are to review the scheme of penalties and interest in the Act, the CRA’s current administration of those provisions, and the use of the Taxpayer Relief provisions to reduce the cost of penalties.

At the end of the seminar participants will be able to identify tax reporting requirements which can result in penalties, determine the amount of the penalties, and know if the penalties can be waived under the taxpayer relief provisions and what other alternatives are available.
Seminar Outline:
  • CRA administrative issues
  • Interest • Corporate taxes • Individuals • GST/HST • Refund interest • Interest offset rules
  • Penalties • The nature and type of penalties • Information return penalties • Income Tax penalties • Electronic filing penalties • GST/HST penalties • GST/HST wash transaction penalties • Gross negligence penalties • Payroll, source deduction, and non-resident withholding penalties • Foreign reporting penalties • Third party penalties
  • Taxpayer relief provisions • Objectives • When they apply • How to apply • Appealing a request • Due diligence defense
  • Voluntary Disclosures • Requirements • Examples
  • Refunds, Payments, and Filing • When a refund can be issued • When refunds can be held • Offsets • Collections • Filing and proof of delivery
Pre-requisite: None
Who Will Benefit: Those in public practice with a general practice and those in industry who are responsible for tax reporting compliance.
Seminar Leader(s): NEILSON, Hugh
Special Notes:
Additional Offerings:
Can't make it to this session? See the other offerings of this seminar.

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