Election or Revocation of an Election to Have Certain Taxable Supplies Made Between Specified Members Deemed Made for No Consideration

This form is to be completed by the specified members of a qualifying group of closely related corporations or qualifying or Canadian partnerships that wish to jointly elect to have the taxable supplies made between specified members of the qualifying group deemed to have been made for no consideration. This form can also be used to revoke such an election.

The specified members of a qualifying group for which an election was in effect before January 1, 2015, and is still in effect on that date must make another election using this form.

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