Elections or Revocation of the Elections to Not Account for GST/HST and/or QST on Actual Taxable Supplies for Participating Employers that are Selected Listed Financial Institution

Use this form if a participating employer of a pension plan that is a selected listed financial institution (SLFI) and a pension entity of the plan want to jointly elect under both section 157 of the Excise Tax Act (ETA) and the proposed corresponding provision of An Act Respecting the Qu?bec Sales Tax (ARQST) to treat actual taxable supplies made by the employer to the pension entity as being made for no consideration, or revoke previously made elections.