Financial Institution GST/HST and QST Annual Information Return
FP-2111-V
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.