00000nam 2200000za 4500 9.835567 CaOODSP 20221107150708 cr ||||||||||| 170421s2012 onca o f000 0 eng d CaOODSP eng n-cn--- Rv3-2/14-5-2012E-PDF Election for nil consideration [electronic resource]. [Ottawa] : Canada Revenue Agency, 2012. 15 p. : ill. GST/HST memorandum Issued also in French under title: Choix visant les fournitures sans contrepartie. Caption title. "October 2012." Chapter 14.5 of the GST/HST memoranda series. "This memorandum examines the requirements of the election and the terms set out in section 156 as well as the rules for determining if Canadian partnerships and corporations are closely related for purposes of this election. It also examines the special provision in section 156 that allows a corporation, which exists to receive a transfer of property from an existing corporation as part of a transaction that meets the requirements of paragraph 55(3)(b) of the Income Tax Act (a “butterfly” transaction), to be a party to the election if the corporations satisfy certain requirements"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax gccst Income tax Canada Revenue Agency. Choix visant les fournitures sans contrepartie (CaOODSP)9.835570 GST/HST memorandum. (CaOODSP)9.832266 PDF 330 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-14-5-2012-eng.pdf