Information on the HST for Non-Profits, Charities and Other Public Bodies
B.C. is providing partial rebates of the provincial portion of the HST for eligible public service bodies.
Public service bodies include:
- Registered charities and qualifying non–profit organizations
- Municipalities and other eligible local government entities
- School districts
- Universities
- Public colleges
- Health authorities
Eligible entities are those that qualify for the federal GST/HST rebate. All entities that are eligible for the federal rebate are also eligible for the applicable provincial HST rebate.
The rebate rates were set to ensure that, on average, eligible entities do not pay any more in provincial HST than they paid in PST.
The rates reflect that the HST applies to a broader range of goods and services than the PST and also that these entities currently pay PST on most goods and certain services.
The rebates do not ensure that every entity pays exactly the same amount of tax as it did prior to harmonization. The impact on any particular entity, or any particular subgroup of entities within a sector, depends on the specific mix of goods and services purchased by the entity or group.
If you are looking for more details on the program for public service bodies, non-profits and charities, you may want to review the Frequently Asked Questions in HST 101.
Additional information about GST/ HST rebates for public service bodies, including forms, can be found on the Canada Revenue Agency website.
Additional information from the Canada Revenue Agency for charities.