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
12 February 2018 interpretation 167422R
12 February 2018 interpretation 167422R
Policy Tabs
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
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 123 - Subsection 123(1) - Qualifying Subsidiary
qualifying subsidiary definition can be applied iteratively
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.
