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.

To complete the form, save it to your computer and open it in Adobe Reader.

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2018-03 version

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