GST/HST Memorandum 17-14 Election for Exempt Supplies June 2023

Requirement for LFI to be a member means that it must be registered

5. In order for a member of a closely related group to exist, in addition to...

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PE of non-resident cannot make the election

16. Subsection 132(2) provides that where a non-resident person has a permanent establishment in...

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Filer should be named 1^st, and is the one with the earliest filing-due date

35. While there is no legislative requirement as to which member of...

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