Qualifying Subsidiary

Administrative Policy

12 February 2018 interpretation 167422R

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 156 - Subsection 156(1) - Qualifying Group two Canadian sisters can be closely related for GST/HST purposes through multiple stacked NR corporations above them 269

11 October 2017 Interpretation 181628

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 128 - Subsection 128(1) - Paragraph 128(1)(a) a corp. (F) held 50-50 by two 100% grandchildren of A was closely related for ETA purposes to A and to H (another 100% grandchild of A) 255