• FP-2010 - Application to File Separate Returns

Application to file separate returns

In general, a GST/HST and QST registrant must file one return for each reporting period, covering all commercial activities in that period.

However, if a registrant has divisions or branches that carry on distinct activities, it can apply for authorization to file separate returns for each branch or division if the eligibility criteria listed below are met.

Once the application has been approved, the reporting periods and fiscal periods for the branches, divisions and head office must be the same. The branches and divisions authorized to file separate returns must also file separate rebate applications, if applicable.

Note
A reporting financial institution that is required to file form FP-2111-V, Financial Institution GST/HST and QST Annual Information Return, must file a single copy of the form. All amounts entered on the form must be for the institution only.

Request to file separate rebate applications

Such a request can be made by any person that is entitled to GST/HST and QST rebates and that is an eligible public service body on the last day of the period for which it is filing a rebate application or the last day of the fiscal period including that period.

For the purposes of this form, "eligible public service body" denotes a selected public service body, a charity or a qualifying non-profit organization.

A "selected public service body" may be a school authority, university or a public college that is established and operated for non-profit purposes, or a municipality (for GST/HST purposes only), hospital authority, facility operator or external supplier.

In general, an eligible public service body that is entitled to a GST/HST and QST rebate must file one rebate application for each reporting period.

However, where the eligible public service body has divisions or branches with distinct activities, the body can, if the eligibility criteria listed below are met, apply for authorization to file separate GST/HST and QST returns for each branch or division.

Once the application has been approved, the same fiscal year and claim period must be used for the branches, divisions and head office. In addition, if the eligible public service body is a GST/HST and QST registrant, the authorized branches and divisions must file separate returns.

Eligibility criteria

A registrant can apply for authorization to file separate returns for a branch or division, and an eligible public service body can request to file separate GST/HST and QST rebate applications for a branch or division if the following criteria are met:

• The form is filed by a person authorized by the head office of the registrant or eligible public service body.
• The registrant or eligible public service body must be involved in one or more activities in separate branches or divisions.
• The branches or divisions must be separately identifiable by their location or by the nature of their activities.
• The branches or divisions keep separate records, books of account and accounting systems.

Non-authorized branches or divisions

Branches or divisions for which a request or application has not been approved are not authorized to file separate returns or separate GST/HST and QST rebate applications.

Revocation

The authorization remains in effect until it is revoked. The Minister of Revenue may revoke the authorization granted where

• the Minister considers that the authorization is no longer required;
• the registrant or eligible public service body revokes the authorization using this form;
• the registrant or eligible public service body fails to comply with one or more conditions for authorization;
• the registrant or eligible public service body no longer meets one of the above criteria.