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 must be completed by a principal and the principal's agent in order to make a joint election to have the agent collect the GST/HST and the QST on supplies (not by auction) made by the agent on behalf of the principal, and to have the agent report and remit those taxes to Revenu Québec. This joint election may also be made by a principal and the principal's billing agent. To make such an election, the principal and the agent must both be registered for the tax or taxes to which the election applies.

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2018-03 version

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