Final return requirement: cancelled registrants must file prescribed final return after cancellation within the statutory period. A registered person required to file returns under section 39 whose registration is cancelled must furnish a final return in the prescribed form and ... Summary
Final return requirement: cancelled registrants must file prescribed final return after cancellation within the statutory period.
A registered person required to file returns under section 39 whose registration is cancelled must furnish a final return in the prescribed form and manner within three months of the later of the cancellation date or the cancellation order date.
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