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ARTICLE · 31 DECEMBER 2014

GST/HST Closely Related Entities Election – New Filing Requirements

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If you are planning on adding a closely related GST group election in the new year (CRA Form GST25), you will now need to file it with the CRA.

CanadaTax
Sabrina Bandali
Sabrina Bandali
Douglas Chen
Douglas Chen
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If you are planning on adding a closely related GST group election in the new year (CRA Form GST25), you will now need to file it with the CRA. Further, any pre-2015 elections will also have to be filed before the end of 2015. Given the new filing requirements, this may be a good time to review existing elections to make sure that they are still valid.

Section 156(2) of the Excise Tax Act allows “qualifying members” of groups of closely related Canadian partnerships or corporations to elect to have taxable supplies between each other deemed to have been made for no consideration. This exempts such qualifying members from collecting and remitting GST/HST for those supplies. Generally, corporations or partnerships having common ownership of 90 percent or more are considered closely related.

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