Rectification and Voluntary Disclosure Issues |
 | In the first part of this session, the process of rectification is explained, answer whether CRA must be notified, what is involved in the rectification process, when is rectification available or not available and a discussion of specific case law and related insight and guidance is provided. The voluntary disclosure discussion addresses the fundamental parameters of the Voluntary Disclosure Program, provides statistical information about the number of disclosures made in recent years, explains how does a taxpayer and their advisors make a valid voluntary disclosure, how is the program administered by CRA, and includes other practical and related issues. |
2009 National Conference on Income Taxes, October 7-8, 2009, Toronto, ON Audio synchronized to PowerPoint presentation: 27 slides, length 00:44:05 |
