Form GST32 Application to Deem One Unincorporated Organization to Be a Branch of Another Unincorporated Organization - Canada

Form GST32 Application to Deem One Unincorporated Organization to Be a Branch of Another Unincorporated Organization in Canada is used for requesting the Canada Revenue Agency (CRA) to treat one unincorporated organization as a branch or division of another unincorporated organization for Goods and Services Tax (GST) purposes. This form is typically used when there is a business relationship between these organizations and they want to simplify their GST reporting and compliance requirements.

In Canada, the Form GST32 application to deem one unincorporated organization to be a branch of another unincorporated organization is filed by the unincorporated organization itself.

FAQ

Q: What is Form GST32?
A: Form GST32 is an application to deem one unincorporated organization to be a branch of another unincorporated organization in Canada.

Q: Who can use Form GST32?
A: Any unincorporated organization in Canada can use Form GST32.

Q: What is the purpose of using Form GST32?
A: The purpose of using Form GST32 is to declare that one unincorporated organization is a branch of another unincorporated organization for GST/HST purposes.

Q: Is there a fee for submitting Form GST32?
A: No, there is no fee for submitting Form GST32.

Q: What information is required on Form GST32?
A: Form GST32 requires information about both the main unincorporated organization and the branch unincorporated organization, including their names, addresses, business numbers, and details about the relationship between them.

Q: Is there a deadline for submitting Form GST32?
A: There is no specific deadline for submitting Form GST32, but it should be filed as soon as possible once the branch relationship is established.

Q: What happens after I submit Form GST32?
A: After you submit Form GST32, the CRA will review the application and notify you of their decision.

Q: Can I appeal a decision made on my Form GST32 application?
A: Yes, if you are not satisfied with the CRA's decision on your Form GST32 application, you can request a review or file an appeal.