Public Service Bodies – GST/HST and QST
This section outlines the special rules regarding the application of the GST and QST for public service bodies (PSBs).
The following institutions, authorities and organizations are considered PSBs under the Excise Tax Act and the Act respecting the Québec Sales Tax:
- non-profit organizations
- charities (This link will open a new window)
- hospital authorities
- school authorities
- public colleges