Election to Have the Operator of a Joint Venture File GST/HST and QST Returns, or Revocation of Such an Election

This form is for participants of a joint venture that wish to make a joint election to have a participant that has been designated as the operator file a single GST/HST, QST or GST/HST-QST return in respect of the joint venture's activities. The operator must be registered for the GST/HST and the QST (or be required to be so registered). This form can also be used to jointly revoke such an election.

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