For tax purposes, the following can be public service bodies (PSBs):

• a hospital authority
• a school authority
• a public college
• a facility operator
• an external supplier
• a public institution
• a municipality
• a charity
• a qualifying non-profit organization
• a university

These bodies may be subject to special rules regarding their fiscal rights and obligations. For example, a PSB may claim a rebate of GST/HST and QST in certain situations. In addition, a PSB may be required to file an income tax return or information return depending on its situation and activities.

• Information Return for Tax-Exempt Entities (TP-997.1-V)
• Information Return for Registered Charities and Other Donees (TP-985.22-V)
• Partnership Information Return (TP-600-V)
• Trust Income Tax Return (TP-646-V)
• form CO-17, Déclaration de revenus des sociétés (see courtesy translation CO-17-T)
• form CO-17.SP, Déclaration de revenus et de renseignements des sociétés sans but lucratif (see courtesy translation CO-17.SP-T)

If a PSB has employees, it also has obligations regarding source deductions and employer contributions.

Click Charity and Non-Profit Organization for more information about the rights, advantages and obligations of PSBs as well as the obligations of their directors.