Electronic Filing and Provision of Information (GST/HST) Regulations

Marginal note:Prescribed return

4 For the purposes of section 284.01 of the Act, a prescribed return for a reporting period of a person is

• (a) a return for the reporting period that is required to be filed by way of electronic filing in accordance with subsection 278.1(2.1) of the Act;

• (b) if the person is a selected listed financial institution, a return under Division V of Part IX of the Act for the reporting period; or

• (c) a return for the reporting period in respect of which the person makes an election under section 8.1.