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APPLICATION UNINCORPORATED ORGANIZATION BE DEEMED BRANCH ANOTHER UNINCORPORATED ORGANIZATION [1 record]

Record 1 2008-09-10

English

Subject field(s)
  • Titles of Forms
OBS

Where an unincorporated organization is a member of another unincorporated organization; the organizations may jointly apply to the Minister of Revenue to have the member organization deemed a branch of the other organization, rather than a separate person, for the purposes of the GST/HST and QST.

French

Domaine(s)
  • Titres de formulaires administratifs
OBS

Lorsqu'un organisme non doté de la personnalité morale est membre d'un autre organisme semblable, les organismes visés peuvent présenter au ministère du Revenu une demande conjointe pour que le premier organisme soit réputé une succursale de l'autre, et non une personne distincte, sous le régime de la TPS/TVH et celui de la TVQ.

Spanish

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