Informal Request for ATI Records Previously Released

Organization: Canada Revenue Agency

Year: 2023

Month: November

Request Number: A-2023-170325

Request Summary: A copy of the current Canada Revenue Agency (CRA) guidelines for allowing reappropriation under Income Tax Act (ITA) section 221.2, including where a corporation has filed its tax return too late to receive a refund under ITA subsection 164 (1).

Disposition: Disclosed in part

Number of pages: 36

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This information is collected for statistical purposes and is published annually on the Government of Canada Info Source website. (www.infosource.gc.ca)

Academia: Those who are engaged in higher education and who require information for research purposes.

Business (Private Sector): Those who are employed by the private sector, including lawyers and consultants, and who require information for their business or on behalf of another individual.

Media: Those who are employed by a radio or television company, a newspaper or magazine, or any online newspaper or blog, etc., and who require information for media purposes.

Organization: Those who are working or volunteering for an organization and who require information for that organization.

Member of the Public: All other members of the public who require information for their own purposes.

Please note To the extent possible, the institution will return the requested records in the format selected, but it may not be able to accommodate all electronic formats due to size limitations.
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Please Note: Institutions will work to respond to your request for this previously released package as soon as practical.
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