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Sale of a business or part of a business .: Rv3-2/14-4-2010E-PDF

"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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835557&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleSale of a business or part of a business .
Series title
  • GST/HST memorandum
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • 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”".
Publishing information
  • [Ottawa] : Canada Revenue Agency, 2010.
Description11 p.
Catalogue number
  • Rv3-2/14-4-2010E-PDF
Subject terms
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