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
- hospital authorities
- school authorities
- public colleges
If you make taxable supplies as a PSB, you are generally required to register for the GST and QST, taking into account the details concerning public service bodies.