00000nam 2200000za 4500 9.835557 CaOODSP 20221107150707 cr ||||||||||| 170421s2010 onc o f000 0 eng d CaOODSP eng n-cn--- Rv3-2/14-4-2010E-PDF Sale of a business or part of a business [electronic resource]. [Ottawa] : Canada Revenue Agency, 2010. 11 p. GST/HST memorandum Issued also in French under title: Vente d’une entreprise ou d’une partie d’entreprise. Caption title. "December 2010." Chapter 14.4 of the GST/HST memoranda series. "This version replaces the publications listed below under “Cancelled policy statements”". "Section 167 of the Excise Tax Act (the Act) contains provisions for two elections that apply to the sale of a business and its assets. The election under subsection 167(1) applies to the sale of a business or part of a business. The election under subsection 167(2) applies to the supply of the business assets of a deceased individual. This memorandum examines each of these elections as well as the provisions that could apply where there is a sale of a business that has no commercial activity. It also covers the provisions of section 167.1, which apply to the supply of goodwill"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax gccst Excise taxes Canada Revenue Agency. Vente d’une entreprise ou d’une partie d’entreprise (CaOODSP)9.835558 GST/HST memorandum. (CaOODSP)9.832266 PDF 260 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-14-4-2010-eng.pdf