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Institution GST/HST Annual Information Return, you must file only one GST111 and all amounts required on the return should be for the entire entity. Eligibility criteria You can apply for authorization to file separate GST/HST returns and rebate applications for your branches or divisions if you meet the following criteria: Whenever applicable, branches and divisions listed on this form must also file separate rebate applications. You must be the head office of the registrant or selected p.

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