IT109R2- Unpaid Amounts
NO.: IT-109R2 DATE: April 23, 1993 SUBJECT: INCOME TAX ACT Unpaid Amounts REFERENCE: Section 78 (also Part XIII, sections 21, 80, 150, subsections 18(9), 66(15), 66.1(6), 66.2(5), 66.4(5), 88(1), 152(4) and 248(1) definition of “salary deferral arrangement”, and paragraphs 12(1)(i), 18(1)(e), 20(1)(l), (n), and (p)) Application This bulletin replaces and cancels Interpretation Bulletin 109R, dated March 25, 1981. …