Special Quick Method of Accounting for Public Service Bodies

Owing to the special nature of their activities, qualifying non-profit organizations and certain public service bodies (This link will open a new window) may use the Special Quick Method of Accounting to calculate the GST and QST to be remitted.

To elect to use the method, you must file form FP-2287-V, Election by a Public Service Body to Use the Special Quick Method of Accounting or Revocation of the Election.

Under this method, you simply multiply the total taxable supplies on which you collected (or were required to collect) GST and QST by the prescribed rate for the type of organization concerned.

Prescribed rates for each type of public service body
Type of organization GST QST

Hospital authorities, facility operators (This link will open a new window) and external suppliers (This link will open a new window)

4.5% 7.3%
School authorities 4.4% 7.3%
Municipalities 4.7% 7.3%1
Qualifying non-profit organizations and designated charities 3.6% 7.3%
Universities and public colleges 4.1% or 4.4%2 7.3%
  1. The 7.3% rate applies to all periods that begin after June 30, 2016. The rate applicable to all periods that begin on or before June 30, 2016, is 5.7%.
  2. The 4.1% rate must be used where vending machine supplies made by a university or college represent at least 25% of the organization's total supplies. Otherwise, the 4.4% rate must be used.

For more information on public service bodies and the application of the GST and QST, click Public Service Bodies – GST/HST and QST.

HST

If your organization makes supplies in participating provinces, see the Canada Revenue Agency's guide entitled The Special Quick Method of Accounting for Public Service Bodies (RC4247) for the applicable rates.

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