Public Service Body

For tax purposes, the following can be public service bodies (PSBs):

  • a hospital authority
  • a school authority
  • a public college
  • a facility operator
  • an external supplier
  • a public institution
  • a municipality
  • a charity
  • a qualifying non-profit organization
  • a university

These bodies may be subject to special rules regarding their fiscal rights and obligations. For example, a PSB may claim a rebate of GST/HST and QST in certain situations. In addition, a PSB may be required to file an income tax return or information return depending on its situation and activities.  

  • Information Return for Tax-Exempt Entities (TP-997.1-V)
  • Information Return for Registered Charities and Other Donees (TP-985.22-V)
  • Partnership Information Return (TP-600-V)
  • Trust Income Tax Return (TP-646-V)
  • form CO-17, Déclaration de revenus des sociétés (see courtesy translation CO-17-T)
  • form CO-17.SP, Déclaration de revenus et de renseignements des sociétés sans but lucratif (see courtesy translation CO-17.SP-T)

If a PSB has employees, it also has obligations regarding source deductions and employer contributions.

Click Charity and Non-Profit Organization for more information about the rights, advantages and obligations of PSBs as well as the obligations of their directors.  

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