- Topics
- Sales Tax
The Canada Revenue Agency (“CRA”) announced last year that the filing requirements for the election to permit closely-related Canadian corporations registered for GST/HST purposes to do business with each other, without charging GST/HST, would be changing.
Specifically, for elections effective January 1, 2015, the completed election form must be filed with the CRA. The previous election form, GST25, should no longer be used. The CRA has published form RC4616, which should be used for all elections going forward.
The new election form can be found here: RC4616
For additional information regarding changes to the filing requirements for this election, please refer to our Tax Development issued on December 17th, 2014.