8-5 Becoming and Ceasing to be a Registrant

This memorandum explains the treatment of property and services for GST/HST purposes and a person's tax obligations and entitlements when they become or cease to be a registrant. This memorandum has been updated to include legislative amendments to section 240 of the Excise Tax Act.

Ways to access the information

• Read the publication

  • Online format 8-5-e.html