FP-2287-V (2020-07)
2 of 2
146D ZZ 49525468
3 Revocation of the election
The public service body revokes its election to use the Special Quick Method of Accounting to calculate net tax.
Check the appropriate box.
GST/HST and QST GST/HST only QST only
Effective date of the revocation of the election:
Y Y Y Y M M D D
4 Certification
I certify that the information given on this form and in any attached document is accurate and complete, and that I am a person authorized to sign on the
public service body’s behalf.
Last name and first name of the authorized person Signature Date
Personal information with respect to the GST/HST is collected for purposes of the administration or enforcement of the
Excise Tax Act, Part IX
, and related
programs and activities including administering tax, rebates, elections, audit, compliance, and collection. The information collected may be used or disclosed for
the purposes of other federal Acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial or
foreign government institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. Under
the
Privacy Act
, individuals have the right to: access their personal information, request correction, or file a complaint to the Privacy Commissioner of Canada
regarding the handling of the individual’s personal information. Refer to Personal Information Bank CRA PPU 241 on Info Source at canada.ca/cra-info-source.
Protected B when completed
Information
Divisions and departments
As a rule, the election to use the Special Quick Method of Accounting
applies to all of the divisions and departments of the public service body
whether or not they file separate GST/HST and QST returns. However, the
election does not apply to separate divisions or departments of the public
service body that supply telephone services, electricity, or natural gas. If the
public service body has separate divisions or departments carrying on these
activities, their net tax has to be calculated using the regular method.
When can the election be made?
If the public service body files annual GST/HST and QST returns, the election
must be made on or before the first day of the body’s second fiscalquarter.
If the public service body files monthly or quarterly GST/HST and QST
returns, the election must be made on or before the due date of the return
on which it begins using the Special Quick Method.
The public service body can start using the Special Quick Method on the
effective date entered on this form, provided it is the first day of a GST/HST
and QST reporting period.
If the public service body previously elected to use the Special Quick Method
and had revoked that election, it must wait a minimum of one year from the
effective date of the revocation before it can make the election again.
How long does the election stay in effect?
The election stays in effect until the earlier of:
• the first day of a reporting period in which the public service body is
no longer a body that can make the election; and
• the day on which the revocation of the election becomes effective.
When can the election be revoked?
The public service body can revoke the election only if it has been in effect
for at least one year.
The election must be revoked no later than the due date of the GST/HST
and QST return for the last reporting period in which the body wishes to
use the Special Quick Method.
Note
The effective date of the revocation of the election has to be the first
day of a reporting period.
Where to send the form
To make the election to use the Special Quick Method of Accounting or to
revoke the election, complete this form and send it to Revenu Québec at
one of the following addresses:
• 3800, rue de Marly
Québec (Québec) G1X 4A5
• C.P. 3000, succursale Place-Desjardins
Montréal (Québec) H5B 1A4
For more information
Visit canada.ca/gst-hst.
You can also see
General Information Concerning the QST and the
GST/ HST
(IN-203-V), available on Revenu Québec’s website at
revenuquebec.ca, or call Revenu Québec’s client services at 514873-4692
(in the Montréal area), 418 659-4692 (in the Québec City area) or,
toll-free, 1 800 567-4692.
