Offset of Taxes (GST/HST) Regulations

5 For the purposes of subsection 228(7) of the Act, the following are prescribed conditions:

• (a) the members have designated a member to be the coordinator for the purpose of filing, on behalf of the members, all joint applications, revised applications and information that is to be filed pursuant to these Regulations, returns to be filed pursuant to Subdivision c of Division V of the Act, and all applications and directions in respect of a rebate or refund under the Act;

• (b) the coordinator files a joint application, in the prescribed form, by all the members in respect of reducing or offsetting the tax that is remittable by any member by the amount of the refund or rebate, or a portion thereof, that any other member is entitled to under the Act;

• (c) a copy of the designation of the coordinator is filed with the joint application;

• (d) the coordinator files, in respect of a reporting period, a direction of a member who is entitled to a refund or rebate under the Act directing that the refund or rebate, or a portion thereof, be applied to reduce or offset the tax to be remitted by any other member;

• (e) the coordinator has received an acknowledgement from the Canada Revenue Agency that the joint application has been received;

• (f) the reporting period for each member is identical;

• (g) no member belongs to more than one closely related group that has filed a joint application or revised application and that has not filed a notice pursuant to clause 6(c)(ii)(C);

• (h) where a corporation becomes a member after a joint application has been filed, the coordinator files a revised application, in the prescribed form, by all the members so that the corporation is included as a member for the purposes of these Regulations;

• (i) where a revised application is filed, the coordinator has received an acknowledgement from the Canada Revenue Agency that the revised application has been received;

• (j) subject to paragraph (k), the coordinator files together, in respect of a reporting period, all returns of the members that are to be filed pursuant to Subdivision c of Division V of the Act, all directions and all applications for a refund or rebate under the Act;

• (k) where a revised application is filed in respect of a new member, the coordinator does not file any direction or return of the member or any application by the member for a refund or rebate under the Act unless the acknowledgement of the revised application is received; and

• (l) the coordinator files a notice where a corporation ceases to be a member.