Financial Institution GST/HST and QST Annual Information Return

Under the GST/HST system, if the fiscal year began before January 1, 2013, the reporting institution must file a Financial Institution GST/HST Annual Information Return (form FPZ-111-V). Under the QST system, however, the reporting institution is not required to file an annual return for a fiscal year that began before January 1, 2013.

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2012-01 version

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