Application to Offset the GST/HST by a GST/HST Refund or Rebate
FP-303-V

This form is for closely related corporations that are GST/HST registrants resident in Canada that form a closely related group and that agree to apply any GST/HST refund or rebate to which one member of the group may be entitled to reduce or offset the GST/HST amount owed by another member of the group.

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