GST/HST and QST Elections Concerning the Acquisition of a Business or Part of a Business by a Recipient that is a Selected Listed Financial Institution

Use this form if you are a selected listed financial institution (SLFI) for Quebec Sales Tax (QST) purposes that is the recipient of a supply of a business and you want to jointly elect with the supplier so that GST/HST and/or QST is not payable on the supply of the business.