GST Memorandum (New Series), 14.4 - Sale of a Business or Part of a Business, December 2010.

90%/capability tests

7. The value of any property that is not acquired under the agreement for the supply, but that the recipient requires to...

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Form and manner of filing

31. The estate and the beneficiary must jointly elect to have subsection 167(2) apply. There is no prescribed form for...

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