Closely Related Corporations (GST) Regulations

Section 3

Paragraph 3(a)

Administrative Policy

18 November 2021 GST/HST Interpretation 232687 - Application of the election under section 150 of the Excise Tax Act to a closely related group

An LP fund structure entailed a manager charging management fees to a carried interest corporation (CIP Inc.) in which it held 50% of the equity...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 128 - Subsection 128(1) - Paragraph 128(1)(a) - Subparagraph 128(1)(a)(i) s. 150 election can accommodate a minority interest of management employees 496
Tax Topics - Excise Tax Act - Section 150 - Subsection 150(6) credit union need not file the s. 150 election 41