Subsection 239(1) - Authority for Separate Returns
GST/HST Memorandum 2.4 Branches and Divisions, May 1999
Written application on GST10 or by telephone
2. … Application may also be made by telephone, provided all required information is available....
GST10"Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or...
R. v. Chen,  G.S.T.C. 38
The appellant was charged with failure to file GST returns for a period of over eight years and raised, among other arguments, a discrepancy in...
R 171 Enterprises Ltd. v. The Queen, 2004 TCC 36 (Informal Procedure)
Little J rejected the appellant's submission that "the Minister had reassessed the wrong taxpayer, and accepted (at para. 16) the respondent's...
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GST/HST Memorandum 18-2 “Provincial Governments” February 2020
No supplies between branches of a provincial government
11. Generally, each provincial/territorial government, including all of its...
October 28, 1997 Ruling RITS/No HQR0000804
After noting that the federal government registrant has applied for and been authorized to file separate returns for its branches and divisions...