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12 February 2018 interpretation 167422R
12 February 2018 interpretation 167422R
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Summaries
Summaries
Summary Under
Tax Topics - Excise Tax Act - Section 156 - Subsection 156(1) - Qualifying Group
two Canadian sisters can be closely related for GST/HST purposes through multiple stacked NR corporations above them
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Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Qualifying Subsidiary
qualifying subsidiary definition can be applied iteratively
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