Section 128

Subsection 128(1) - Closely Related Corporation

Administrative Policy

5 July 2012 Interpretation Case No. 119159

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Paragraph 128(1)(a)

Administrative Policy

11 October 2017 Interpretation 181628

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Qualifying Subsidiary great-grandchild held on a 50-50 basis 33

26 February 2015 CBA Roundtable, Q. 20

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Subsection 128(4)

Administrative Policy

18 March 2019 GST/HST Interpretation 186839 - Personnes morales étroitement liées

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Tax Topics - Income Tax Act - Section 251 - Subsection 251(5) - Paragraph 251(5)(b) - Subparagraph 251(5)(b)(i) a USA stripped away voting control of a parent over its wholly-owned subs 169

Susbsection 128(1.1)

Paragraph 128(1.1)(a)

Subparagraph 128(1.1)(a)(i)

Administrative Policy

GST/HST Notice No. 303 - Changes to the Closely-related Test

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Tax Topics - Excise Tax Act - Section 156 - Subsection 156(1.1) - Paragraph 156(1.1)(b) examples of CBCA exceptions 104
Tax Topics - Excise Tax Act - Section 150 - Subsection 150(2) - Paragraph 150(2)(b.1) example of substantially all test not satisfied 166

Subsection 128(2)

Administrative Policy

19 June 2015 Interpretation 167422

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Tax Topics - Excise Tax Act - Section 156 - Subsection 156(1) - Qualifying Group limitations on stacking 50