IC07-1 Taxpayer Relief Provisions
10-year limitation period for interest relief requests
This notice is to advise taxpayers of the change in policy regarding the 10-year limitation period for requesting interest relief under the taxpayer relief provisions of the Income Tax Act. The change has been implemented as a result of the Federal Court of Appeal decision in the case of Bozzer v. Canada.
Please read IC07-1 together with the information on the Revised 10-year limitation period for interest relief. A revised version of the information circular will be available later.
You can view this publication in:
For people with visual impairments, the following alternate formats are also available:
Last update: 2011-05-12
This document is only available in electronic format.
Report a problem or mistake on this page
- Date modified: