GST21 Election or Revocation of an Election to Have the Joint …
Jul 16, 2024 · This form is used by the operator and a participant of a joint venture to make the operator responsible to account for the GST/HST for the joint venture. The form can also be used to revoke this arrangement. You must download and …
GST/HST-related forms and publications - Canada.ca
The following is a list of GST/HST-related forms and publications: If you are an SLFI that has a permanent establishment in Quebec, see GST/HST and QST – Financial Institutions, including selected listed financial institutions.
Canada Revenue Agency forms listed by number
Comprehensive list of CRA forms for individuals and businesses. Search, find, and download the latest forms for a range of purposes, organized for quick access.
Form GST21 Election or Revocation of an Election to Have the …
Download Fillable Form Gst21 In Pdf - The Latest Version Applicable For 2025. Fill Out The Election Or Revocation Of An Election To Have The Joint Venture Operator Account For Gst/hst - Canada Online And Print It Out For Free.
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Proposed Joint Venture Election Rules for GST/HST purposes
Dec 6, 2023 · Under the current rules, it is required that the operator be a participant in the joint venture and a GST/HST registrant.
Legislative Proposals Relating to New GST/HST Joint Venture …
Marginal note: Definitions 273.01 (1) The following definitions apply in this section.. excluded supply. excluded supply means a supply described in Subdivision C or D of Division II other than a supply described in section 182. (fourniture exclue)exclusive. exclusive means, in respect of the consumption, use or supply of property or a service, all or substantially all of …
This election is made using Form GST21, Election or Revocation of an Election to Have the Joint Venture Operator Account for GST/HST. This form must be completed by the operator for each co-venturer that wishes to jointly elect. "Participant" of a joint venture, for purposes of that election, means:
Subsection 273(1) - Forms | Tax Interpretations
GST21 "Election Or Revocation of an Election to have the Joint Venture Operator Account for GST/HST" This form must be completed for each co-venturer that wishes to jointly elect with you. ... Do not send us the election form.
GST/HST Election for Closely Related Companies - Deuzeman CPA
Jan 6, 2018 · It has been one year now since Canada Revenue Agency (CRA) changed the election reporting requirements for the GST/HST election for closely related companies, and it seems that many corporations are not abiding by the new rules. What is the election?
The Effect of Making a Joint Venture Election on a Participant
Jan 1, 1991 · According to section 240, generally, a co-venturer may register for the GST/HST if it is engaged in a "commercial activity", as defined in subsection 123 (1), in Canada. The election under section 273 will not affect the determination of whether the co-venturer is engaged in a commercial activity in Canada.