Assertion: tax amnesty | /r/HasAspect | its statutory authority
Facets:
Source sentences:
text: The tax amnesty is referred to by the Canada Revenue Agency as the Voluntary Disclosure Program (VDP) and has its statutory authority under subsection 220(3.1) of the Income Tax Act and the sections 88 and 281.1 of the ETA which set out the rules for taxpayer relief applications.