From 8a14decaf890b9eb5edf645a81e09412c34991a7 Mon Sep 17 00:00:00 2001 From: Rick Baker <71840644+rbb000@users.noreply.github.com> Date: Mon, 28 Aug 2023 13:13:28 -0700 Subject: [PATCH] Update eligible.html --- VDP-project/eligible.html | 2 +- 1 file changed, 1 insertion(+), 1 deletion(-) diff --git a/VDP-project/eligible.html b/VDP-project/eligible.html index 0d1732fd..4bed49b8 100644 --- a/VDP-project/eligible.html +++ b/VDP-project/eligible.html @@ -344,7 +344,7 @@

Situations that may be eligible

  • Post-assessment requests for penalty and interest relief (these requests will be considered to be retroactive tax planning)
  • Applications related to income tax returns with no taxes owing or with refunds expected
  • 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
  • -
  • Applications that depend on an agreement being made at the discretion of the Canadian competent authority under a provision of a tax treaty
  • +
  • Applications that depend on an agreement being made at the discretion of the Canadian Competent Authority under a provision of a tax treaty
  • 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
  • Applications where a person is in receivership or has become bankrupt
  • Applications related to an advance pricing arrangement