Section 239

Subsection 239(1) - Authority for Separate Returns

Administrative Policy

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....

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Forms

GST10"Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or...

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Subsection 239(2)

Cases

R. v. Chen, [2006] 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...

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See Also

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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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) branch account numbers were merely an accounting facilitation 50

Administrative Policy

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...

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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...

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