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Election or Revocation of an Election to Have Certain Taxable Supplies Made Between Specified Members Deemed Made for No Consideration. Election or Revocation of an Election to Have Certain Taxable Supplies Made Between Specified Members 2026

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin by filling out Part 1 with information about the specified members making or revoking the election. Include GST account numbers, Québec enterprise numbers (NEQ), and identification numbers.
  3. Indicate whether each member is a qualifying or temporary member and provide the reporting period that includes the effective date.
  4. In Part 3, specify whether you are making an election or revoking one. Fill in the effective date of the election or revocation.
  5. Ensure all authorized persons sign and date the form, certifying that the information provided is accurate and complete.
  6. If additional space is needed, photocopy relevant pages and attach them to your submission.

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