Section 156

Subsection 156(1) - Definitions

Qualifying Group

Administrative Policy

12 February 2018 interpretation 167422R

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Qualifying Subsidiary qualifying subsidiary definition can be applied iteratively 58

19 June 2015 Interpretation 167422

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 128 - Subsection 128(2) limitations on stacking 290

4 February 2014 Interpretation 159039

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GST/HST Memorandum 14.5 "Election for Nil Consideration" September 2012

Example 1

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 175.1 131

Example 10

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Example 11

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Guide for Providers of Financial Services under "Special Provisions" - "Election for Nil Consideration for Closely Related Corporations"

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Qualifying Member

Administrative Policy

26 February 2015 CBA Roundtable, Q.21

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 186 - Subsection 186(1) s. 186(1) does not help a parent to qualify for a s.156 election 141

26 February 2015 CBA Roundtable, Q. 18

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Words and Phrases
nominal value

24 April 2015 Interpretation 166609

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Words and Phrases
nominal

14 January 2015 Interpretation 165076

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10 February 2014 Interpretation 154536

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Subsection 156(1.1)

Paragraph 156(1.1)(b)

Administrative Policy

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

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 128 - Susbsection 128(1.1) - Paragraph 128(1.1)(a) - Subparagraph 128(1.1)(a)(i) exception for special voting matters provided by statute, or where a statute provides a special class vote 264
Tax Topics - Excise Tax Act - Section 150 - Subsection 150(2) - Paragraph 150(2)(b.1) example of substantially all test not satisfied 166

Subsection 156(2) - Election for Nil Consideration

Administrative Policy

21 December 2017 Interpretation 164739

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 173 - Subsection 173(1) - Paragraph 173(1)(d) - Paragraph 173(1)(d) no denial under s. 170 where employer acquisition "benefited" from s. 156 election: imputed s. 173 tax even though no ITC 170

Excise and GST/HST News - No. 95 under "

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Excise and GST/HST News - No. 94 14 January 2015

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Excise and GST/HST News – No. 91 under "GST/HST election for closely related persons" May 2014

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91 CPTJ - Q.10

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Subsection 156(3) - Cessation

Administrative Policy

29 January 2015 Interpretation 167061

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 156 - Subsection 156(4) one signing member/MyBA filing 277

Subsection 156(4) - Form of Election and Revocation

Administrative Policy

26 February 2015 CBA Roundtable, Q. 15

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 273 - Subsection 273(4) backdated election for valid JV permissible/co-ownership not co-terminous with JV 190

29 January 2015 Interpretation 167061

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Tax Topics - Excise Tax Act - Section 156 - Subsection 156(3) disqualification does not affect non-paired members/avoiding inadvertent revocation 292

28 August 2000 Headquarters Letter Case 30915

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GST25 "Closely Related Corporations and Canadian Partnerships - Election or Revocation of the Election to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration"

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Forms

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Paragraph 156(4)(b)

Subparagraph 156(4)(b)(ii)

Administrative Policy

May 2017 Alberta CPA Roundtable, GST/HST Q.5

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23 March 2017 CBA Commodity Taxes Roundtable, Q.11

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GST/HST Policy Statement P-255 Late-filed Section 156 Elections and Revocations July 2015

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Subsection 156(2.01)

Articles

John Bassindale, Robert G. Kreklewetz, "Budget 2014: Changes for Section 156 and Closely Related Persons", Sales and Use Tax, Federated Press, Volume XII, No. 4, 2014, p. 659

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