• 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

Generally, 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 on this page, to apply for the 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 and reporting periods as your head office.

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

For more information, see Guide RC4419, Financial Institution GST/HST Annual Information Return.

Information for public service bodies

This application can be used by selected public service bodies, charities, qualifying non-profit organizations, or specified persons for purposes of the printed book rebate that are entitled to a public service bodies' rebate or a printed book rebate. 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.

For more information, see Guide RC4034, GST/HST Public Service Bodies' Rebate.

Generally, if you are eligible for a public service bodies' rebate or a printed book 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 on this page, apply for the authorization to file separate rebate applications for each branch or division.

Once we approve your application, each of your branches or divisions specified on the application must use the same fiscal year and claim periods as your head office.

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 formula in section 225.2 of the Excise Tax Act (ETA) 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 (GST/HST) Final Return for Selected Listed Financial Institutions, and when required, separate interim returns for each of its reporting periods.

Eligibility criteria

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

• You are the head office of the registrant or selected public service body, charity, qualifying non-profit organization, or specified person for purposes of the printed book rebate.

• You are involved in one or more activities in separate branches or divisions.

• Your branches or divisions are separately identifiable by their location or the nature of their activities.

• You keep separate records, books of account, and accounting systems for each branch or division specified in this application.

Revocation

We may revoke your authorization if any of the following applies:

• You do not meet all of the conditions for the authorization or otherwise do not comply with the requirements of Part IX of the ETA.

• We determine that the authorization is no longer required.

• You request the revocation by filling out this form.

Where do you send this form?

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

What if you need help?

For more information, go to canada.ca/gst-hst or call 1-800-959-8287.