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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Tax Topics - Excise Tax Act - Section 128 - Subsection 128(2) | limitations on stacking | 290 |
4 February 2014 Interpretation 159039
GST/HST Memorandum 14.5 "Election for Nil Consideration" September 2012
Example 1
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Tax Topics - Excise Tax Act - Section 175.1 | 131 |
Example 10
Example 11
Qualifying Member
Administrative Policy
26 February 2015 CBA Roundtable, Q.21
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Locations of other summaries | Wordcount | |
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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 value24 April 2015 Interpretation 166609
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Words and Phrases
nominal14 January 2015 Interpretation 165076
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 | |
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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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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 "
Excise and GST/HST News - No. 94 14 January 2015
Excise and GST/HST News – No. 91 under "GST/HST election for closely related persons" May 2014
Subsection 156(3) - Cessation
Administrative Policy
29 January 2015 Interpretation 167061
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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
May 2019 CPA Alberta CRA Roundtable, GST Session – Q.20
26 February 2015 CBA Roundtable, Q. 15
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Tax Topics - Excise Tax Act - Section 273 - Subsection 273(4) | backdated election for valid JV permissible/co-ownership not co-terminous with JV | 198 |
29 January 2015 Interpretation 167061
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Locations of other summaries | Wordcount | |
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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 |