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1) and 298(2) of the Excise Tax Act (ETA), within which the Minister of National Revenue may assess, reassess, or make an additional assessment under sections 296 and 297 of the ETA. Note Do not use this form if you are a selected listed financial institution for GST/HST or QST purposes or both and you want to waive the limitation periods defined in subsections 298(1) and 298(2) of the ETA and section 25 of the Tax Administration Act (TAA) or in section 25 of the TAA only. Instead, use Form RC72.

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