GST/HST/QST Information

Important Information Re: GST/HST/QST - Filing for Rebates 

Registered Canadian charities have always been eligible for rebates on Goods and Services Tax (GST) and provincial sales taxes incurred in carrying out its ministries. Two websites that can provide further information are included below.

• Quebec congregations

• Ontario congregations: The introduction of HST on July 1st has required some changes to accounting and filing for the rebate. See this resource describing the rebate factor for the federal and provincial portions of the HST (page 16). Note that the provision for 100% rebate on printed books as identified on page 17, only applies to “...a charity...that operates a lending library...” 

• New Brunswick congregations: The link identified for Ontario congregations also applies to NB.