Following the last federal budget, we prepared a release outlining the changes to the GST/HST election for closely related parties. This election allows most supplies between qualifying corporations and partnerships to be made without having to charge sales tax.

You may not have taken advantage of this election in the past—or maybe you did, but your business has since changed and you need to evaluate whether all members of the group continue to qualify for the election. Whatever the reason, now is the time to take action.

Find out more about the GST/HST closely related persons election. [ 172 kb ]