
A Matter of Balance: CRA’s Implementation of the Ineligible Individual Rules of the Income Tax Act
THIS POST HAS BEEN WRITTEN BY GUEST AUTHOR BARRY W. BUSSEY, VP-LEGAL AFFAIRS, CCCC Canada Revenue Agency (CRA) confirmed that it will exercise its discretion “in a balanced way” when regulating the ineligible individual provisions of the Income Tax Act (ITA) that came into force on January 1, 2012. This… More