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GST/HST Notice No. 303 - Changes to the Closely-related Test
GST/HST Notice No. 303 - Changes to the Closely-related Test
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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
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Summary Under
Tax Topics - Excise Tax Act - Section 156 - Subsection 156(1.1) - Paragraph 156(1.1)(b)
examples of CBCA exceptions
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Summary Under
Tax Topics - Excise Tax Act - Section 150 - Subsection 150(2) - Paragraph 150(2)(b.1)
example of substantially all test not satisfied
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