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| 01851nam 2200325za 4500 |
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| 001 | 9.835557 |
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| 003 | CaOODSP |
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| 005 | 20221107150707 |
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| 007 | cr ||||||||||| |
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| 008 | 170421s2010 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 |aRv3-2/14-4-2010E-PDF |
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| 245 | 00|aSale of a business or part of a business |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2010. |
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| 300 | |a11 p. |
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| 490 | 1 |aGST/HST memorandum |
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| 500 | |aIssued also in French under title: Vente d’une entreprise ou d’une partie d’entreprise. |
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| 500 | |aCaption title. |
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| 500 | |a"December 2010." |
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| 500 | |aChapter 14.4 of the GST/HST memoranda series. |
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| 500 | |a"This version replaces the publications listed below under “Cancelled policy statements”". |
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| 520 | |a"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]. |
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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|aExcise taxes |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tVente d’une entreprise ou d’une partie d’entreprise |w(CaOODSP)9.835558 |
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| 830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
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| 856 | 40|qPDF|s260 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-14-4-2010-eng.pdf |
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