Statute
Section 161.2 — Income Tax Act: Period where interest not payable
Text of the provision Official document
Notwithstanding any other provision of this Act, if the Minister notifies a taxpayer that the taxpayer is required to pay a specified amount under this Act and the taxpayer pays the specified amount in full before the end of the period that the Minister specifies with the notice, interest is not payable on the specified amount for the period.
Official source: laws-lois.justice.gc.ca
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