Administrative Policy
12 February 2018 interpretation 167422R
In a wholly-owned group, there are two stacks of four corporations beneath a common Holdco. CRA concluded that the “qualifying subsidiary”...
| 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
A corporation which was held on a 50-50 basis by two wholly-owned grandchildren of A was closely related to A as well as to another wholly-owned...
| 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 |