/ 159
Rebates for Public Service Bodies
1
Notes
(1) Some entities may qualify to claim public service bodies’ rebates for the GST, the
provincial component of the HST or the QST paid on eligible purchases and expenses. This
table summarizes most of these rebates.
(2) In New Brunswick, hospital and school authorities that are part of the provincial
government pay HST on their purchases, but the full amount of HST paid is rebated to
them.
(3) In Nova Scotia, the rebate for the provincial component of the HST of 83% applies to
hospital authorities only.
(4) The new QST rebate for municipalities is effective January 1, 2014.
Provincial component of the HST
Type of Organization
GST
QST
P.E.I
Ont.
N.B.
N.S.
Nfld.
Charities and qualifying
non-profit organizations
50%
50%
35%
82%
50%
50%
50%
Hospital authorities,
facility operators or
external suppliers
83
51.5
0
87
0
2
83
3
0
Municipalities
100
62.8
4
0
78
57.14
57.14
0
School authorities
68
47
0
93
0
2
68
0
Universities and
public colleges
67
47
0
78
0
67
0
© 2014 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms
affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.