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| 01721cam 2200313za 4500 |
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| 001 | 9.835567 |
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| 003 | CaOODSP |
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| 005 | 20221107150708 |
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| 007 | cr ||||||||||| |
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| 008 | 170421s2012 onca o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv3-2/14-5-2012E-PDF |
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| 245 | 00|aElection for nil consideration |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2012. |
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| 300 | |a15 p. : |bill. |
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| 490 | 1 |aGST/HST memorandum |
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| 500 | |aIssued also in French under title: Choix visant les fournitures sans contrepartie. |
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| 500 | |aCaption title. |
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| 500 | |a"October 2012." |
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| 500 | |aChapter 14.5 of the GST/HST memoranda series. |
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| 520 | |a"This memorandum examines the requirements of the election and the terms set out in section 156 as well as the rules for determining if Canadian partnerships and corporations are closely related for purposes of this election. It also examines the special provision in section 156 that allows a corporation, which exists to receive a transfer of property from an existing corporation as part of a transaction that meets the requirements of paragraph 55(3)(b) of the Income Tax Act (a “butterfly” transaction), to be a party to the election if the corporations satisfy certain requirements"--p. [1]. |
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| 692 | 07|2gccst|aGoods and services tax |
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| 692 | 07|2gccst|aHarmonized sales tax |
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| 692 | 07|2gccst|aIncome tax |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tChoix visant les fournitures sans contrepartie |w(CaOODSP)9.835570 |
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| 830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
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| 856 | 40|qPDF|s330 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-14-5-2012-eng.pdf |
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