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| 01627nam 2200265za 4500 |
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| 001 | 9.830314 |
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| 003 | CaOODSP |
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| 005 | 20221107145512 |
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| 007 | cr ||||||||||| |
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| 008 | 170111s2016 onc #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 |aRv4-35/2016E-PDF |
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| 245 | 00|aGST/HST notice.|nNo. 303 |h[electronic resource] : |bchanges to the closely-related test. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2016. |
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| 300 | |a7 p. |
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| 500 | |aIssued also in French under title: Avis sur la TPS/TVH : modifications apportées au critère de personnes étroitement liées. |
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| 500 | |a"November 2016." |
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| 520 | 0 |a"The Budget tabled by the Minister of Finance on March 22, 2016, proposed legislative amendments to section 128 of the Excise Tax Act, which provides the rules for determining whether a particular corporation and another corporation are closely related. These amendments are included in Bill C-29, the Budget Implementation Act, 2016, No. 2. This GST/HST Notice explains these proposed amendments. Any commentary in this publication should not be taken as a statement by the Canada Revenue Agency (CRA) that the proposed amendments will become law in their current form. All legislative references are to the Excise Tax Act (the Act) unless otherwise indicated." -- p. 1. |
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| 692 | 07|2gccst|aAmendments |
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| 692 | 07|2gccst|aExcise taxes |
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| 692 | 07|2gccst|aPublic notices |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tAvis sur la TPS/TVH. |w(CaOODSP)9.830315 |
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| 856 | 40|qPDF|s84 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv4-35-2016-eng.pdf |
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