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Ort and pay) tax if you are a non-registrant for goods and services tax/harmonized sales tax (GST/HST) purposes, and any of the following apply to you: Situation A, B, C or D described on page 2 applies to you. You are a financial institution and situation E or F, described on pages 2 and 3, applies to you. If you are a GST/HST registrant, fill out your regular return, such as Form GST34-3, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Electronic Filing Information or Form GST34.

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