TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tax Authority Can Set Off Refunds Against Outstanding Tax Liabilities Under Income Tax Act Section Rules</h1> When a refund becomes due under the Income Tax Act, the relevant tax authority may, instead of paying the refund, set off the refund amount or part thereof against any outstanding tax liability of the person, after providing written notice. If only part of the refund is set off or none at all, and assessment or reassessment proceedings are pending, the authority may withhold the refund for up to sixty days from the date of such assessment or reassessment, subject to prior written reasons and approval from a higher tax official.
TaxTMI 
TaxTMI 
