1 of 9 - Registration Package

DEALER REGISTRATION PACKAGE

All forms in the package must be filled out completely and signed

Please include a copy of the following:

Valid Insurance Card
Provincial License
Copy of voided Business Check
Driver’s License of Owner

Attach the copy of the required document:

Select

Attach the copy of the required document:

Select

Attach the copy of the required document:

Select

Attach the copy of the required document:

Select

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2 of 9 - Registration Application

Registration Application

Date:

Dealership Name:

Legal Business Name (If Different):

Office Phone:

Email:

Dealers License Number:

Physical Address:

City:

Province:

Postal Code:

Cell:

Fax Number:

GST/HST Number:

Provincial Tax Number:

Mailing Address:

Mailing Address City:

Mailing Address Province:

Mailing Address Postal Code:

Company Type (Check One):

Sole Proprietorship Partnership Corporation LLC

Business Type:

Financial New Used Lease Wholesale Parts Salvage

Dealer Type:

Automobile Export Boat Motorcycle RV Salvage

Bond Company:

Expiration Date: (MM.DD.YY)

Bond Number:

Dealership Web URL:

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3 of 9 - Forms of Payment

Forms of Payment

Forms of Payment (check all that apply):

Cash Company Check Debit/Credit Floor Plan

Bank Name:

Account Number:

Personal Bank Officer:

Office Phone:

Address:

City:

Province:

Postal Code:

Floor Plan Company

1:

3:

2:

4:

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4 of 9 - Representative Assignment

Representative Assignment

I,

of

hereby authorize the following individuals as representatives on my account and hereby state and agree that they have the right to buy and sell vehicles under my company name. I further agree and understand that my company will be responsible for any and all such transactions made by said representatives. I further stipulate that I will submit a request in writing to add or delete and person(s) from my account when the need should arise. I declare that I will NOT hole The Great Northern Auction, its agents, officers and employees responsible from any liability arising from ant actions taken by person(s) authorized on my account to conduct business in my company name.

As of this date,

, the following listed individuals are authorized representatives on my account.

1

2

3

4

5

Printed Name:

Signature of Dealer/Owner:

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5 of 9 - Owners

Owners

Name 1:

Home Address:

Prov.:

Email Address:

Cell Phone:

City:

P/C:

Home Phone:

Drivers License #:

Copy Attached of Drivers License

Select

Signature:

Name 2:

Home Address:

Prov.:

Email Address:

Cell Phone:

City:

P/C:

Home Phone:

Drivers License #:

Copy Attached of Drivers License

Select

Signature

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6 of 9 - Representatives

Representatives

Company Name:

Representative 1

Representative Name:

Address:

Province:

Email Address:

Date of Birth:

Telephone:

Cell Phone:

Drivers License Number:

Attach a copy of the Driver License

Select

Representative 2

Representative Name:

Address:

Province:

Email Address:

Date of Birth:

Telephone:

Cell Phone:

Drivers License Number:

Attach a copy of the Driver License

Select

Representative 3

Address:

Province:

Email Address:

Date of Birth:

Telephone:

Cell Phone:

Drivers License Number:

Attach a copy of the Driver License

Select

Representative 4

Representative Name:

Address:

Province:

Email Address:

Date of Birth:

Telephone:

Cell Phone:

Drivers License Number:

Attach a copy of the Driver License

Select

MUST INCLUDE: COPY OF EACH REPRESENTATIVES DRIVERS LICENSE!

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7 of 9 - Personal Guaranty

In consideration of Great Northern Auction Company Ltd (hereinafter referred to as Auction) allowing dealer to buy and sell motor vehicles through Auction, the under- signed, whether one or more, personally covenant, guarantee and warrant that the title to each vehicle sold by dealer through auction will be good and will be free and clear of all liens and encumbrances, whatsoever. The undersigned unconditionally agrees to reimburse Auction for any loss, damage, expense or costs, including attorney's fees, incurred by Auction as a result of breach of the foregoing warranty of title as to any such motor vehicle.

The undersigned further guarantees full payment of any debts of Dealer to Auction, including any checks or drafts issued by Dealer or any of Dealer's representatives, together with any loss or expense incurred by Auction in collecting or attempting to collect such debt, including attorney's fees.

The undersigned further guarantees the Odometer Mileage Statements given by or on behalf of the Dealer in all sales of motor vehicles by it through Auction, and agrees to reimburse, indemnify and hold harmless the auction from all losses and expense caused by and such Odometer Mileage Statement which proves to be false or inaccurate, including payments made by the Auction under any Odometer Statement Guaranty issued by in connection with any such sale, as well as any expense or costs incurred by Auction in collection or attempting to collect such losses, including attorney's fees.

The undersigned acknowledges that Auction shall have the right to refuse to transact business with Dealer, to modify or release any and all collateral security, to extend or change time of payment and to settle or compromise with Dealer without notice to the undersigned and without discharging or affecting the liability of the undersigned here- under. Thus, guaranty is to be a continuing guaranty and the undersigned hereby waives notice of acceptance of this guaranty and the bankruptcy or any assignment in favor of Creditors of Dealer shall affect the enforceability of this agreement.

This instrument shall bind the respective heirs, executors, administrators, and assigns of the undersigned and shall ensure to the benefit of Auction, its successors, assigns and subrogees.

Where there is more than one signatory to this agreement each signatory shall be jointly and severely liable under this agreement.

IN WITNESS WHEREOF the undersigned have hereunto set their hands and seals this

Day:

Month:

Year:

Printed Name of First Owner:

Signature of First Owner:

Printed Name of Second Owner:

Signature of Second Owner:

Witness Printed Name:

Witness Signature:

Witness Printed Name:

Witness Signature:

POWER OF ATTORNEY

The undersigned hereby appoints 514303 NB LTS o/a The Great Northern Auction., 2131 Route 128 Berry Mills, New Brunswick Canada E1G 4K5, as my attorney-in-fact in all transactions in which I am the "transferee" (buyer) of a motor vehicle that is subject to federal and provincial laws and related regulations regarding odometer disclosure requirements to perform for me and in my name all acts and duties imposed upon a transferee by said laws and regulations, as amended, modified, and/or clarified from time to time as well as appoint as attorney-in-fact for it and in its name, stead and behalf to sign off as owner any titles, transfers, agreements of sale or any other such documents pertaining to vehicles of which the undersigned is the seller.

I reserve the power to act on my own behalf and to revoke the power given in this instrument.

I may revoke this instrument by delivering written notice of revocation to Great Northern Auction Company Ltd. the written revocation must be delivered by hand or sent by certified mail, return receipt requested, to Great Northern Auction Company Ltd.

Any act or thing lawfully done by my attorney-in-fact under this instrument shall be binding on me and my heirs, assigns and legal representatives. This Power of Attorney shall be affected by my disability or incapacity or by lapse of time.

Signed this

Day:

Month:

Year:

with no counterparts.

Dealership:

By: X

Title:

Dealer License Number:

Dealership's Address:

*For purposes of this instrument, the term "dealership" includes all types of business associations including, but not limited to, entitles such as corporations and partnerships.

The Undersigned dealer (“Dealer”) acknowledges receipt of 514303 NB Ltd. o/a The Great Northern Auction Terms and Conditions, which set forth the terms and conditions under which Dealer may conduct business at The Great Northern Auction, and by executing and submitting to The Great Northern Auction this Dealer Application, and by subsequent use of The Great Northern Auction Card issued to Dealer upon approval of this Dealer Application, Dealer agrees to the Auction Terms and Conditions, which may be changed from time to time.

(If a Sole Proprietorship) Printed name of Dealer:

Signature of Dealer:

ATTEST By:

(Printed name of corporation, etc.)

(Signature of officer, etc.)

(Printed name and title of officer, etc.)

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8 of 9 - Rules and Regulations

Rules and Regulations

Come early for close inspection of all vehicles to be auctioned!

The Great Northern Auction is a service business and acts as an agent between buyer and seller.

All vehicles sold “AS IS” can NOT be arbitrated and the sale is final.
All vehicles sold with an auction guaranty cover engine (internal parts only), transmission, and rear end.
All vehicles sold with auction guaranty becomes “AS IS” one hour after purchase.
Participants in attendance for the first time must register in office.
All transactions must clear in the office. Failure to do so may be grounds for termination of business.
All rebuilt or salvaged vehicles must be announced at the time of the sale. The buyer will have seven days to notify the auction or there will be no recourse.
Titles must be presented within 30 days.
All buyers must NOT spend money on vehicles until titles are in hand. The Great Northern Auction will not be responsible for any of those expenses.
The Great Northern Auction does not guaranty in any way the year or model number on boats, motors, trailers, motor homes, motorcycles, or ATVs.
Taxi, police, government or municipal vehicles must be announced at time of auction.
Non-working air bags must be announced at time of sale.
Mileage is the responsibility of the seller.
Sellers will be paid for each sold vehicle when title is presented.
All dealers MUST leave company check for each vehicle purchased on date of sale.

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9 of 9 - Election and Revocation of Election Between Auctioneer and Principal

A registrant principal and a registrant auctioneer can use this form to jointly elect to have the principal charge and account for the GST/HST on taxable sales of prescribed property made by the auctioneer on behalf of the principal. To make an election, fill out Parts A, B, C, D, and E. To revoke an election, fill out Parts A, B, and F.

Part A – Identification of principal (must be a GST/HST registrant)

Legal name:

Business number:

Part B – Identification of auctioneer (must be a GST/HST registrant)

Legal name:

Business number:

Part C – Eligibility

Describe the property to which this election applies (Any additional information can be attached on a separate sheet.)

Answer the two questions below by ticking the appropriate box:

Is the property described above prescribed property?

Yes No

Would the sale of the property described above be taxable if it was made by the principal?

Yes No

We answered yes to both questions, and we jointly elect for the principal to account for the GST/HST on taxable sales of prescribed property described above instead of the auctioneer. We understand that the election is in effect for each day of the duration (that we indicate on the next page) that 90% or more of the proceeds from the auctioneer's sales on the principal's behalf are attributable to sales of prescribed property to which this election applies. If there is a day during the duration that this 90% test, or any of the other requirements of Part C, is not satisfied, the election does not apply for that day.

Indicate the duration of this election (tick one box only):

One day

Date:

Year:

Month:

Day:

Indefinite period (until you revoke the election by completing Part F):

From:

Year:

Month:

Day:

Specified period (unless you revoke the election earlier by completing Part F):

From:

Year:

Month:

Day:

to

Year:

Month:

Day:

Part D – Certification of election by principal

I certify that the information given on this form and in any attached document is correct and complete, and that I am the principal or that I am authorized to sign on behalf of the principal.

Name (print):

Title:

Phone:

Extension:

Year:

Month:

Day:

Signature of principal or authorized person

Part E – Certification of election by auctioneer

I certify that the information given on this form and in any attached document is correct and complete, and that I am the auctioneer or that I am authorized to sign on behalf of the auctioneer.

Name (print):

Title:

Phone:

Extension:

Year:

Month:

Day:

Signature of principal or authorized person

Part F – Revocation of election

The parties agree to have the election revoked as of:

Year:

Month:

Day:

We, the principal and auctioneer, jointly revoke the election we previously made for the principal to charge and account for the GST/HST on the supply or supplies described in Part C of that election.

Signature of principal or authorized person

Year:

Month:

Day:

Signature of principal or authorized person

Year:

Month:

Day:

Personal information is collected for purposes of the administration or enforcement of the Excise Tax Act, Part IX, and related programs and activities including administering tax, rebates, elections, audit, compliance, and collection. The information collected may be used or disclosed for the purposes of other federal acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial, or foreign government institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties, or other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal information, or to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal Information Bank CRA PPU 241 on Info Source at canada.ca/cra-info-source.

General Information

General rule (without election)

Under the general rule, a registrant auctioneer is responsible for charging and accounting for the GST/HST on all sales of property (other than zero-rated sales) regardless of whether or not the principal is a GST/HST registrant. The auctioneer's services to the principal, which relate to the sale of the property, such as pre-auction price estimates, advertising or illustration, short-term storage, calling the auction, and providing a facility, are usually not subject to GST/HST. For more information, see GST/HST Info Sheet GI-010, Auctioneers.

Joint election for the principal to charge and account for the GST/HST

A registrant principal and a registrant auctioneer may jointly elect to have the principal charge and account for the GST/HST on the sale of prescribed property made by the auctioneer on the principal's behalf. The auctioneer has to charge and account for the GST/HST on all the services it provides to the principal. The election can be in effect for one day, an indefinite period, or a specified period, whichever you indicate in Part C of this form. Regardless of the duration of the election, you must assess whether all eligibility requirements in Part C are met for each day you want to use the election.

For the election to be effective on a particular day of the duration, all of the following must be true for that day:

both the principal and the auctioneer are GST/HST registrants
the property is prescribed property (as defined on this page)
the sales would be taxable if the principal made them
90% or more of the proceeds from the auctioneer's sales on the principal's behalf for that day are attributable to sales of prescribed property to which this election applies

If any of these requirements are not met on a particular day of the duration, the election is not in effect for that day and the general rules apply for that day.

Prescribed property

The following property is prescribed under the Property Supplied by Auction (GST/HST) Regulations for purposes of this election:

cut flowers and foliage, bedding plants, nursery stock, potted plants and plant bulbs and tubers
horses
motor vehicles designed for highway use
machinery and equipment (other than office equipment) designed for use in any of the following activities:
1. the exploration for, or the development or production of, petroleum, natural gas, minerals or water
2. mining, quarrying or logging
3. the construction or demolition of capital works, buildings, structures, roads, bridges, tunnels or other projects
4. the manufacture or production of tangible personal property, the development of manufacturing or production processes or the development of tangible personal property for manufacture or production
5. he treatment or processing of toxic waste or the detection, measurement, prevention, treatment, reduction or removal of pollutants
6. carrying refuse or waste from, or exhausting dust and noxious fumes produced by, manufacturing or producing operations
7. the prevention of accidents in the workplace or the mitigation of their effects
attachments for property included in paragraph (d)
repair or replacement parts for property included in paragraph (d) or (e)

Books and records

Do not send us this form. The principal and the auctioneer must each keep a completed copy with their books and records while the election is in effect and for six years after the end of the year to which an election relates.

Do you need more information?

For more information on GST/HST, see Guide RC4022, General Information for GST/HST Registrants, or go to canada.ca/gst-hst, or call 1-800-959-5525.

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After submitting the form, the PDF file will be available for download