RQConf_PartnerLoginUrl RQConf_CheckUrl

The Charter of the French language and its regulations govern the consultation of English-language content.

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
  • municipalities
  • hospital authorities
  • school authorities
  • public colleges
  • universities

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.

Note End of note
Veuillez patienter