17-6-2 GST/HST Registration and Reporting Requirements for Listed Financial Institutions, Including Selected Listed Financial Institutions

This memorandum explains when listed financial institutions (LFIs), including selected listed financial institutions (SLFIs), are required to be registered for GST/HST purposes and when they may voluntarily register for GST/HST purposes. It also explains the GST/HST reporting and filing requirements for registrant and non-registrant LFIs and SLFIs.

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  • Online format 17-6-2-e.html