Rebate (Partial Refund) of the GST and QST

Goods and services provided by certain public service bodies (This link will open a new window) are considered tax exempt. This implies that these bodies do not collect the GST or QST on the sale of these goods and services.

Under the GST and QST systems, goods and services that are acquired by certain public service bodies and that do not give entitlement to ITCs or ITRs may nonetheless give entitlement to GST or QST rebates (partial refunds).

Note that public services bodies that paid HST in a participating province may qualify for a rebate (partial refund) of the HST. For more information, contact us.

Regardless of whether you are registered for the GST and QST, you must use the following two forms to apply for a refund of the taxes paid on expenses incurred:

• GST/HST Rebate Application for Public Service Bodies (form FPZ-66-V), for the GST
• Application for QST Rebate for Public Service Bodies (form VDZ-387-V), for the QST