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  • GST10 - Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions


General information

Information for registrants

As a general rule, you must file one GST/HST return for each reporting period, covering all your commercial activities in that period. However, you may have branches or divisions with distinct operations for which you would prefer to file separate returns. This application allows you, if you meet the eligibility criteria listed below, to apply for authorization to file separate returns for each eligible branch or division. Once we approve your application, each of your branches or divisions specified on the application must use the same fiscal year as your head office.

Whenever applicable, branches and divisions listed on this form must also file separate rebate applications.

Information for public service bodies

This application can be used by selected public service bodies, charities, and qualifying non-profit organizations that are entitled to GST/HST rebates. You must have been a selected public service body, a charity or a qualifying non-profit organization on the last day of a claim period, or the last day of a fiscal year that includes the claim period, in which you are claiming a rebate. A selected public service body is defined as a school authority, a university, or a public college that is established and operated otherwise than for profit. It also includes a hospital authority, a municipality, a facility operator or an external supplier.

Generally, if you are eligible for a GST/HST rebate, you file one rebate application per claim period. However, if you have divisions or branches with distinct operations, you can, if you meet the eligibility criteria listed below, apply for authorization to file separate rebate applications for each branch or division. Once we approve your application, you must use the same fiscal year end and claim period for your branches or divisions as your head office. Branches or divisions not listed on your application are not authorized to file separate rebate applications.

If the public service body is a registrant, branches or divisions listed on this form must also file separate GST/HST returns.

Information for selected listed financial institutions

If you are a selected listed financial institution (SLFI), you must calculate your adjustment to net tax using the special attribution method (SAM) formula in section 225.2 of the Excise Tax Act based on amounts for the entire entity. The resulting addition to, or deduction from, net tax for the entire entity must then be reasonably allocated to the separate divisions or branches specified and authorized under this application. A branch or division of an SLFI authorized to file separate GST/HST returns will file a separate GST494 return, Goods and Services Tax/Harmonized Sales Tax Final Return for Selected Listed Financial Institutions.

Note
If you are a reporting institution and are required to file the GST111, Financial Institution GST/HST Annual Information Return, you must file only one GST111 and all amounts required on the return should be for the entire entity.

Eligibility criteria

You can apply for authorization to file separate GST/HST returns and rebate applications for your branches or divisions if you meet the following criteria:

  • You must be the head office of the registrant or selected public service body, charity, or qualifying non-profit organization.
  • You must be involved in one or more activities in separate branches or divisions.
  • Your branches or divisions must be separately identifiable by their location or the nature of their activities.
  • You must keep separate records, books of account, and accounting systems for each branch or division specified in this application.

Duration

Once we authorize you to file separate GST/HST returns and rebate applications for your branches or divisions, the authorization remains in effect until we revoke it in writing.

Revocation

We may revoke your authorization if:

  • you do not meet all the conditions for the authorization or otherwise do not comply with requirements of the Excise Tax Act;
  • we determine that the authorization is no longer required; or
  • you request the revocation by completing the application or revocation of authorization section of this form.

Where do I send this form?

Send your completed form and attachments to your tax centre. You can find the address at canada.ca/cra-offices or call 1-800-959-5525.