As a rule, public service bodies (PSBs) can follow the general rules for reporting GST/HST and QST to calculate the amounts of GST and QST to be remitted.

Some PSBs can also use the Special Quick Method of Accounting for Public Service Bodies.

Non-profit organizations (NPOs)

Qualifying NPOs can use the Special Quick Method of Accounting for public service bodies, while other NPOs can use the Quick Method of Accounting for small businesses.

Charities

Charities must generally use the net tax calculation method for charities to complete their GST and QST returns. They cannot use the Special Quick Method of Accounting for PSBs.