Election for Nil Consideration

Source URL

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.

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

Election for Nil Consideration

GST/HST memorandum 14.5
October 2012

Section 156 of the Excise Tax Act (the Act) provides an election that...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.