The special cases regarding the application of the GST/HST and QST for public service bodies are listed below.

• Admission
• Donations and Gifts
• Free Property and Services
• Fundraising Activities
• Games of Chance
• Grants and Subsidies
• GST Rebate for Printed Books
• Meals and Lodging Provided to Persons in Need
• Memberships
• Property and Services Sold at Direct Cost
• Public Libraries  
• Recreational Programs
• Sales and Leases of Immovables
• Sponsorships 

Note that there are other special cases regarding the application of the GST/HST and QST for all registrants.