P-149R Administrative policy regarding adjustment to the goods and services tax/harmonized sales tax return November 1999

Adjustment for prior return provided no increased ITCs

Amounts included on previously filed GST/HST returns may be adjusted, except where a person...

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Returns adjusted by writing in, not filing amended return

Amounts included on previously filed GST/HST returns may be adjusted, except where a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.