CRA indicates that it has no authority to transfer GST/HST returns between entities

CRA indicated that it has no statutory authority to treat a GST/HST return filed by one entity to be transferred to another entity, with the implication that it will treat this situation as one where a new return for the correct entity is effectively being filed late, so that penalties may be imposed.

Neal Armstrong. Summary of May 2017 CPA Alberta Roundtable, GST/HST Q.1 (published in November 2018) under ETA s. 238(1).