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| 02074nam 2200325za 4500 |
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001 | 9.835607 |
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003 | CaOODSP |
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005 | 20221107150714 |
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007 | cr ||||||||||| |
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008 | 170421s2011 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 |aRv3-2/17-14-2011E-PDF |
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245 | 00|aElection for exempt supplies |h[electronic resource]. |
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260 | |a[Ottawa] : |bCanada Revenue Agency, |c2011. |
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300 | |a18 p. |
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490 | 1 |aGST/HST memorandum |
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500 | |aIssued also in French under title: Choix visant les fournitures exonérées. |
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500 | |aCaption title. |
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500 | |a"July 2011." |
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500 | |aChapter 17.14 of the GST/HST memoranda series. |
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500 | |a"This version replaces the one dated January 2001." |
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520 | |a"Section 150 of the Excise Tax Act (the Act) provides an election that permits corporations that are members of a closely related group of which a listed financial institution is a member to elect to treat every taxable supply between them of property by way of lease, licence or similar arrangement or of a service (with certain exceptions) as an exempt supply of a financial service. A corporation making the election is deemed to be a financial institution under section 151. This memorandum examines what is meant by a closely related group and closely related corporation and outlines the effects of making the election, particularly as it relates to a registrant corporation being deemed to be a financial institution. The memorandum also refers to an election under subsection 225.2(4) that is available to selected listed financial institutions that have made an election under section 150"--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|tChoix visant les fournitures exonérées |w(CaOODSP)9.835610 |
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830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
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856 | 40|qPDF|s150 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-17-14-2011-eng.pdf |
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