Yes, all the provisions that you see in here that are administrative in nature, or related to enforcement by the CRA, are modelled on other statutes administered by the CRA.
On May 8th, 2018. See this statement in context.
On May 8th, 2018. See this statement in context.
Director General (Legislation), Sales Tax Division, Tax Policy Branch, Department of Finance
Yes, all the provisions that you see in here that are administrative in nature, or related to enforcement by the CRA, are modelled on other statutes administered by the CRA.
See context to find out what was said next.