RC4615 Election or Revocation of the Election to Not Account for GST/HST on Actual Taxable Supplies

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Use this form if a participating employer of a pension plan and a pension entity of the plan want to jointly elect under section 157 of the Excise Tax Act (ETA) to treat actual taxable supplies made by the employer to the pension entity as being made for no consideration, or revoke a previous election.

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