Election or Revocation of an Election to Have a Pension Entity Be the Designated Pension Entity in Respect of a Master Pension Entity for GST/HST and QST Purposes
This form must be completed by any master pension entity of a pension plan having more than one pension entity that wants to make a joint election with one of the pension entities to have that pension entity be the designated pension entity of the pension plan in respect of the master pension entity for GST/ HST and QST purposes. Note that the election is not required where the pension plan has only one pension entity. In such a case, the sole pension entity would be the designated pension entity. This form can also be used to revoke the election.