Election or Revocation of the Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits
FP-4531-V

This form is for use by any person that is a large business required to recapture input tax credits (ITCs) for the provincial part of the harmonized sales tax (HST). It must be completed to elect to use the Estimation and Reconciliation Method to calculate and report recaptured input tax credits (RITCs), or to revoke such an election. A large business can make such an election only as of its second fiscal year.

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

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2018-04 version

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