Special Cases Regarding Public Service Bodies
The special cases regarding the application of the GST/HST and QST for public service bodies are listed below.
- 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
- Property and Services Sold at Direct Cost
- Public Libraries
- Recreational Programs
- Sales and Leases of Immovables
Note that there are other special cases regarding the application of the GST/HST and QST for all registrants.