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GST/HST and QST Rebates for Public Service Bodies

Most public service bodies (PSBs) that are charities, qualifying non-profit organizations or selected PSBs are eligible for a rebate of the GST and QST paid on the purchase of eligible goods and services for which they cannot claim input tax credits (ITCs) or input tax refunds (ITRs).

A PSB that purchases goods or services in a participating province may be eligible for a rebate of the federal part of the HST paid. Similarly, a PSB that transfers to Québec any goods or services purchased in a participating province may, under certain conditions, be eligible for a rebate of the provincial part of the HST.

A PSB that carries on its activities in more than one province may be considered resident in more than one province; therefore, a PSB that is resident in Québec and in a participating province may also be eligible for a rebate of the provincial part of the HST paid on the purchase of eligible goods and services used, consumed or supplied in that participating province.

For further information, refer to the following documents: The QST and the GST/HST: How They Apply to Charities (IN-228-V), The QST and the GST/HST: How They Apply to Non-Profit Organizations (IN-229-V) and GST/HST Public Service Bodies' Rebate (RC4034).

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