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

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

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