News and Insights

CRA GST/HST Policy Statement P-250, “Late-filed subsection 225.2(4) elections”

Tax Development Jun 12, 2008

The Canada Revenue Agency has recently issued this policy statement to provide guidance regarding when and under what conditions a selected listed financial institution may request to late file an election under subsection 225.2(4) of the Excise Tax Act.

CRA GST/HST Policy P-250