Election or Revocation of an Election by an Organization to Make the Supply of Its Courses, Examinations and Certificates Taxable

This form is to be used by any organization that is a university, public college, vocational school, school authority, government, professional or trade association or regulatory body that would like to elect to have GST/HST and QST apply to its supply of courses, examinations and certificates. The form can also be used to revoke a previous election.

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2017-06 version

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