Section 128

Subsection 128(1) - Closely Related Corporation

Administrative Policy

5 July 2012 Interpretation Case No. 119159

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Paragraph 128(1)(a)

Administrative Policy

11 October 2017 Interpretation 181628

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Qualifying Subsidiary great-grandchild held on a 50-50 basis 33

26 February 2015 CBA Roundtable, Q. 20

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Susbsection 128(1.1)

Paragraph 128(1.1)(a)

Subparagraph 128(1.1)(a)(i)

Administrative Policy

GST/HST Notice No. 303 - Changes to the Closely-related Test

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 156 - Subsection 156(1.1) - Paragraph 156(1.1)(b) examples of CBCA exceptions 104
Tax Topics - Excise Tax Act - Section 150 - Subsection 150(2) - Paragraph 150(2)(b.1) example of substantially all test not satisfied 166

Subsection 128(2)

Administrative Policy

19 June 2015 Interpretation 167422

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 156 - Subsection 156(1) - Qualifying Group limitations on stacking 50