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Subscribe to this list via RSS Blog posts tagged in Section 156

Amendments to the ETA’s closely related test were announced in the 2016 budget and received Royal Assent December 15, 2016.  They came into force March 22, 2017.

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Section 156 of the Excise Tax Act (the "ETA") provides GST/HST relief in the context of certain supplies between closely related corporations and partnerships, and is amongst the most important provisions in the GST/HST legislation. Recently enacted changes have created quite the buzz around this election, as among other things, it now needs to be filed with the CRA, and that filing needs to be done in early 2015 for it to be effective for 2015 supplies. Here are some helpful details.

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