Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18)

Use this form if you are a qualifying institution, other than a qualifying institution designated for a particular fiscal year and you are electing under subsection 141.02(27) of the Excise Tax Act to use particular methods specified in the last application you filed using Form GST116, to determine the operative extent and procurative extent of each business input, for the fiscal year where that last application was not authorized by the Minister of National Revenue.