If you are planning on adding a closely related GST group election in the new year (CRA Form GST25), you will now need to file it with the CRA. Further, any pre-2015 elections will also have to be filed before the end of 2015. Given the new filing requirements, this may be a good time to review existing elections to make sure that they are still valid.
via GST/HST Closely Related Entities Election – New Filing Requirements – Tax – Canada.
