| For supplies made on or before April 23, 1996, the existing rules apply to determine if there was an underpayment of tax. |
| Studies repeatedly find that tax gaps are much smaller than one would predict given the rarity of audits and the benefits of underpayment. |
| Human error largely results from overloading, underpayment and the fact that the sailors have not received adequate training. |
| With a late tax return showing a tax underpayment, the mailbox rule is inapplicable. |
| If not, are we not then being forced into a position of accepting child labour and underpayment? |
| The rate of interest on underpayment of tax is prescribed by regulations under the Income Tax Act. |
