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Update eligible.html
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rbb000 authored Aug 28, 2023
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Expand Up @@ -344,7 +344,7 @@ <h2 id="h-3">Situations that may be eligible</h2>
<li><span class="fas fa-times text-danger fa-li"></span>Post-assessment requests for penalty and interest relief (these requests will be considered to be retroactive tax planning)</li>
<li><span class="fas fa-times text-danger fa-li"></span>Applications related to income tax returns with no taxes owing or with refunds expected</li>
<li><span class="fas fa-times text-danger fa-li"></span>Elections; there are provisions within the various acts administered by the CRA which entitle taxpayers to choose or "elect" specific treatment of certain tax transactions, for example section 216 returns under the ITA </li>
<li><span class="fas fa-times text-danger fa-li"></span>Applications that depend on an agreement being made at the discretion of the Canadian competent authority under a provision of a tax treaty </li>
<li><span class="fas fa-times text-danger fa-li"></span>Applications that depend on an agreement being made at the discretion of the Canadian Competent Authority under a provision of a tax treaty </li>
<li><span class="fas fa-times text-danger fa-li"></span>Applications where you are attempting to increase the amount of tax credits, other credit adjustments or rebates without any corresponding increase in tax liability in the application period </li>
<li><span class="fas fa-times text-danger fa-li"></span>Applications where a person is in receivership or has become bankrupt</li>
<li><span class="fas fa-times text-danger fa-li"></span>Applications related to an advance pricing arrangement</li>
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