,canada ,cu/oms
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,ga9s f ,!ft1 ,defalc,n or ,embezzle;t
,numb]3 ,,it-#bef;,r
,date3 ,augu/ #bg1 #aigi
,ref];e3 ,p>agraph #c7a7 7al sec;n #d1
  p>agraph #ae7#a77b7 & subsec;n
  #afc7#b7 (! ,act74

  ,? bullet9 c.els & replaces ,9t]pret,n
,bullet9 ,,it-#bef dat$ ,octob] #ad1
#aige4 ,curr5t revi.ns >e designat$
0v]tical l9es4

#a4 ,! tr1t;t ( losses f !ft1 defalc,n
  or embezzle;t >e d1lt ) 9 ,,it-#ahe4
  ,? bullet9 d1ls )! tr1t;t ( ^? am.ts 9
  ! h&s (! recipi5t1 & al cov]s ca% or
  prop]ty rcvd z a result ( extor;n1
  blackmail1 brib]y or o!r simil> acts4
                                      #a
              ,,it-#bef;,r
#b4 ,^! funds or prop]ty >e 9come f a
  s\rce & z s* >e taxa# 9 ! h&s (!
  recipi5t4 ,! ca% or fair m>ket value (
  prop]ty rcvd w 2 a4$ 96! recipi5t's
  9come 9 ! ye> ( receipt4
#c4 ,taxpay]s :o rcv s* funds or prop]ty
  may 2 subject 6a p5alty "u subsec;n
  #afc7#b7 = ea* ye> t !y 7 tak5 & n
  report$4
#d4 ,x is ! ,de"p;t's practice t :5
  am.ts t 7 a4$ 6a taxpay]'s 9come "u #b
  abv >e repd1 "! w norm,y 2 a deduc;n
  all[$ 9 respect ( s* repd am.ts =!
  tax,n ye> 9 : ! repay;ts >e made un.s
  ! taxpay] 0 a major %>ehold] or s5ior
  (ficial (! 9jur$ "py at ! "t (! !ft or
  o!r act 6: ! -;ts "h9 apply4






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