Skip to main content
Tax Interpretations
Canadian tax interpretations and transactional implications
Log in or Register
Username or e-mail
*
Password
*
Create new account
Request new password
Search
Search
Home
News of Note
CRA Publications
Words & Phrases
Conferences/Reports/Letters
Buy Full Access
You are here
Home
GST/HST Notice No. 303 - Changes to the Closely-related Test
GST/HST Notice No. 303 - Changes to the Closely-related Test
Policy Tabs
Summaries
Summaries
Summary Under
Tax Topics - Excise Tax Act - Section 128 - Susbsection 128(1.1) - Paragraph 128(1.1)(a) - Subparagraph 128(1.1)(a)(i)
exception for special voting matters provided by statute, or where a statute provides a special class vote
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.
Summary Under
Tax Topics - Excise Tax Act - Section 156 - Subsection 156(1.1) - Paragraph 156(1.1)(b)
examples of CBCA exceptions
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.
Summary Under
Tax Topics - Excise Tax Act - Section 150 - Subsection 150(2) - Paragraph 150(2)(b.1)
example of substantially all test not satisfied
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.
