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Election to Have Certain Taxable Supplies Deemed Made for No Consideration

For purposes of the goods and services tax (GST) and the Québec sales tax (QST), certain persons may jointly elect to have the taxable supplies made between them (with certain exceptions) deemed to have been made for no consideration.

Effective January 1, 2015, persons that wish to make such an election must complete form FP-4616-V, Election or Revocation of an Election to Have Certain Taxable Supplies Made Between Specified Members Deemed Made for No Consideration, and send it to us on or before the earliest of the dates by which the members making the election must file their GST and QST returns for the period that includes the effective date of the election. Previously, the election form did not have to be sent to Revenu Québec.

A group of more than two persons that wishes to make such an election between all members of the group can complete a single copy of form FP-4616-V. Only one member of the group has to sign the election form and send it to Revenu Québec.

Election already in effect before January 1, 2015

Persons whose election was in effect before January 1, 2015, that would like the election to remain in effect must make the election again, by completing form FP-4616-V and sending it to us before January 1, 2016. Neither the original election nor its effective date will change.

Where the effective dates of the elections made by members of a group of more than two persons are different, the group may

  • complete a separate copy of form FP-4616-V for each effective date and send all copies of the form to us, or
  • complete a single copy of form FP-4616-V, entering the effective date of December 31, 2014, and send it to us.

If the group chooses the second option, each member of the group must keep in its accounting records the copy of either form FP-25-V, form VD-336-V or form FP-2025-V that was previously completed and shows the original date of the election.

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