The Resource New Canadian GST rules for closely related persons

New Canadian GST rules for closely related persons

Label
New Canadian GST rules for closely related persons
Title
New Canadian GST rules for closely related persons
Creator
Subject
Language
eng
Summary
Newly formed Canadian members of a closely related corporate/partnership group receiving supplies from other such members can now benefit from the Section 156 Election. GST Section 156 allows supplies between closely related persons to be made without charging GST. This article examines the details, including background; 2014 Canadian Federal Budget; newly created members; need to file forms, even for old elections; and joint and several liability
Citation source
In: Tax planning international review. - London. - Vol. 41 (2014),
http://library.link/vocab/creatorName
  • Purkey, F
  • Armstrong, N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • GST
  • connected person
  • group treatment
  • joint and several liability
Label
New Canadian GST rules for closely related persons
Instantiates
Publication
Label
New Canadian GST rules for closely related persons
Publication

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