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01

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02

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03

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How to fill out a GST44 online?

Follow these steps to complete your GST44 form online.

Step 01

Access the form through the CRA website or a PDF editor.

Step 02

Fill in all necessary information accurately.

Step 03

Ensure both parties complete and sign their respective sections.

Step 04

Retain a copy of the completed form for your records.

Canada Revenue Agency (CRA)

What is a GST44 used for?

Form GST44 is used by purchasers and vendors to jointly elect to have no GST/HST payable on the sale of a business or part of a business as a going concern. This election facilitates the transfer of business assets without the immediate burden of GST/HST, provided certain conditions are met.

Who needs to fill out a GST44 form

The purchaser and vendor of a business or part of a business as a going concern, who wish to elect for no GST/HST to be payable on the transaction.

What is the purpose of Form GST44?

It allows purchasers and vendors to jointly elect to have no GST/HST payable on the sale of a business or part of a business as a going concern.

When is Form GST44 not needed?

It is not required if the sale does not qualify as a sale of a business or part of a business as a going concern.

How do I file Form GST44?

The form is not filed with the CRA but should be retained by both parties for their records.

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