GST/HST notice.No. 303 : changes to the closely-related test. : Rv4-35/2016E-PDF

"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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publications.gc.ca/pub?id=9.830314&sl=1

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