GST/HST Waiver Form

Posted on August 11, 2011 by Cyndee Todgham Cherniak

During a GST/HST audit, you may be asked the Canada Revenue Agency ("CRA") auditor to sign a waiver.  A waiver authorizes the CRA to issue an assessment against the person who provided the waiver beyond the statutory limitation period.  As a result, one must be very careful when signing a waiver and should never do so lightly and without consideration of the negative effects of signing a waiver.

A new Waiver Form was released by the CRA on August 10, 2011.  There is a corresponding form that you should also know about - the Notice of Revocation of Waiver Form.

For more information about waivers, please see the posting on The HST Blog on January 3, 2011 entitled "A Waiver is NOT a Hand Gesture to a Canada Revenue Agency Auditor to Say Goodbye"

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This Blog/Web Site is made available by Cyndee Todgham Cherniak and Cyndee Todgham Cherniak Professional Corporation for educational purposes only as well as to give you general information and a general understanding of the law, not to provide specific legal advice. By using this blog site you understand that there is no attorney client relationship between you and the Blog/Web Site publisher. The Blog/Web Site should not be used as a substitute for competent legal advice from a licensed professional attorney in your province.

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