Notice to the reader:
This form has been revised based on the Draft Regulations Amending Various GST/HST Regulations issued on January 28, 2011, which includes previously-proposed draft regulations and backgrounders issued on June 30, 2010, and May 19, 2010. For fiscal years ending prior to July 1, 2010, please use the 2009 version of the GST494. For fiscal years ending on or after July 1, 2010, please use the 2011 version of the GST494.