IC92-1 Guidelines for Accepting Late, amended or Revoked Elections
Information Circulars IC92-1, IC92-2, and IC92-3, have been discontinued, and are replaced by the new Information Circular IC07-1, Taxpayer Relief Provisions . The expressions “fairness provisions” and “fairness legislation” commonly used in our Web site and other publications will gradually be replaced with the expression “taxpayer relief provisions”.
IC92-1 is archived and kept for historical purposes.
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