Rescinded [2020-09-15] - Guideline on the Application of Goods and Services Tax/Harmonized Sales Tax

The federal government entity consists of all departments, which are registered for GST/HST purposes with the Canada Revenue Agency (CRA) as one registrant under Business Number 121491807RT0001. Each department that provides taxable services is to register with CRA as a separate reporting entity and request its own GST/HST account, which will contain the federal government entity’s Business Number plus a unique four-digit RT extension.
Date modified: 2013-06-26
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