Election or Revocation of an Election for a Qualifying Institution to Use Particular Methods Specified in a Previous Application
FP-4522-V

This form must be used by any financial institution that is a qualifying institution for a particular fiscal year and that wishes to elect, for that fiscal year, to use the particular methods specified in the last application it filed using form FP-2116-V, Authorization for a Qualifying Institution to Use Particular Methods: Application, Renewal or Revocation, where that last application was not authorized by the Minister of Revenue. Once the election has been made to use particular input tax credit allocation methods, those methods must also be used to calculate input tax refunds. This form must also be used in order to revoke a previous election.

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2020-03 version

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