Election for nil consideration . : Rv3-2/14-5-2012E-PDF
"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].
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| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | Election for nil consideration . |
| Titre de la série | GST/HST memorandum |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | 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. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 2012. |
| Description | 15 p. : ill. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax Income tax |
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