Group registration
In general, all GST liabilities and input tax credit entitlements for group members are attributed to a representative member of the group. To all group members’ taxable activities and file returns shall be accounted by the representative group members for GST with respect and the group submits a single
Any Grouping is permitted for companies, partnerships and trusts. They must be owning at least 90% (or greater) of either the voting power in the corporation or the corporation’s common market value interests supposed to be controlled a long with group registration. However, all eligible companies are not required to be included in a GST group. The rules for the grouping of trusts and partnerships with companies are complex.