Consider all costs at time of acquisition or construction. Single Source and No Substitute.The election provides for no GST (or HST in the HST provinces) to be payable in respect of the purchase and sale of the assets and reduces the cash. The certification of origin may cover a single entry or multiple entries in a period not to exceed 12 months. When completing Form 1041, you must take into account any items that are IRD. It is important for buyers to determine whether the item qualifies as an asset that needs to be tracked on a purchase order line in SWIFT.