RC4616 Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes

Corporations and Canadian partnerships that are specified members of a qualifying group can use this form to either jointly elect to treat certain taxable supplies between them as having been made for no consideration, or to jointly revoke the election.

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