Election or Revocation of an Election by an Auctioneer and the Auctioneer's Principal: Responsibility for Collecting, Reporting and Remitting the GST/HST and the QST

This form allows an auctioneer and a principal (where both are registered for the GST/HST or the QST) to make a joint election under which the principal collects and remits the tax on taxable supplies made by the auctioneer on behalf of the principal.

Our downloadable documents may not comply with Web accessibility standards. If you are having problems using them, please contact us.

Last Updated: