Special quick method of accounting for public service bodies

Notice to reader

The information on this page replaces the information in Guide RC4247, The Special Quick Method of Accounting for Public Service Bodies, which has been discontinued.

Find out about the special quick method of accounting for public service bodies

The special quick method is a simplified accounting option available to public service bodies that are GST/HST registrants.

This method reduces paperwork and makes it easier to calculate GST/HST remittances and file GST/HST returns because it eliminates the need to keep track of the actual GST/HST paid on most purchases and to separate purchases that are for commercial activities and making exempt supplies. See the following sections:

Determine if you can elect to use the special quick method
Determine who cannot use the special quick method
Find out how the special quick method work

Determine if you can elect to use the special quick method

The special quick method is available to a GST/HST registrant that qualifies as one of the following:

Note

If you have a monthly or quarterly reporting period and you are not a qualifying non-profit organization at the beginning of a fiscal year, you cannot use the special quick method for that year.

If you have an annual reporting period and you are not a qualifying non-profit organization at the end of your fiscal year, you cannot use the special quick method for that year.

Determine who cannot use the special quick method

You cannot make this election if:

  • you are a charity that is not a designated charity
  • you are a facility operator or external supplier that is a charity
  • you are a provincial gaming authority
  • you are a listed financial institution

Find out how the special quick method work

When you use this method, you still charge the GST at the 5% rate or the HST at the applicable rate on your taxable supplies of property and services. However, to calculate the amount of GST/HST to remit, you multiply the amount of your GST/HST- included supplies for the reporting period by the remittance rate, or rates, that apply in your situation.

The special quick method remittance rates are less than the applicable rates of tax that you collect. This means that you remit only a part of the tax you collect. The part of the tax that you keep accounts for the approximate value of the input tax credits (ITCs) you would normally have claimed since you cannot claim ITCs on most of your purchases when you use this method.

Generally, if a public service body has branches or divisions, its election to use this method will apply to all of its branches or divisions, whether or not they file separate GST/HST returns. However, the election does not apply to separate divisions or departments of your organization that are in the business of providing telephone services, electricity, or natural gas. If you have separate divisions or departments with these business activities, their net tax has to be calculated using the regular method.

Whether the special quick method will be more beneficial for you to use compared to the regular method depends upon your specific situation.

If you are an organization that is eligible to use the special quick method, you might be entitled to claim a public service bodies’ rebate for the tax that is not eligible for an ITC. For more information, see Guide RC4034, GST/HST Public Service Bodies’ Rebate.

When and how to make the election

Election deadlines
Your situation Deadline when an election needs to be made:
You file annual GST/HST returns On or before the first day of your second fiscal quarter
You file monthly or quarterly GST/HST returns On or before the due date of the return on which you begin using the special quick method
You previously elected to use the special quick method and had revoked that election Wait a minimum of one year from the date the revocation became effective before you can make the election again

You can start using the special quick method on the effective date you indicate to us, provided it is the first day of a GST/HST reporting period.

To make the election, use Form GST287, Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting.

For more information, see When to file GST/HST returns.

How long the election stay in effect

Your election stays in effect until the earlier of:

When and how to revoke the election

You can revoke the election after your special quick method election has been in effect for at least one year.

The effective date for revoking your election has to be the first day of a reporting period.

You have to revoke the election by the due date of the GST/HST return for the last reporting period in which you wish to use the special quick method.

If you revoke the election, you have to wait at least one year before you can elect to use the special quick method again.

To revoke the election, use Form GST287, Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting.

1. Determine if your supplies are eligible for the special quick method calculation

Under this method, you multiply the amount of your GST/HST- included eligible supplies for the reporting period by the remittance rate, or rates, that apply in your situation.

Eligible supplies are supplies of property and services other than the following:

  • sales of real property
  • zero-rated supplies
  • supplies made outside Canada
  • supplies of financial services
  • supplies for which the recipient is not required to pay tax, such as certain supplies to Indians and supplies to provincial governments (unless the province has agreed to pay the GST/HST)
  • supplies of property (other than capital property) or services for which you had to self-assess tax because you appropriated property or services for the benefit of a shareholder, a beneficiary, a partner, or a member of your organization
  • supplies of property or services for which you had to self-assess tax because you received a reimbursement under a warranty for property or services you acquired, and you were entitled to claim an input tax credit or rebate
  • supplies of personal property (that is – property other than real property) for which you had to self-assess tax because you are a creditor who seized or repossessed the property and you kept the property to use in your business
  • supplies of property or services you made to an employee or shareholder on which you have to account for tax on the value of the supplies and that is to be included in the individual's income as a taxable benefit
  • supplies you made on another person's behalf while acting as an agent or an auctioneer acting as an agent on which you have to account for the tax
  • supplies of property or services for which you have to self-assess tax because you received a rebate of an amount, part of which was the GST/HST, from a GST/HST registrant on your acquisition of property or a service, and you were also entitled to claim an ITC or a rebate for the tax you paid on that acquisition
  • supplies of personal property for which you have to self-assess tax because you acquired or imported the property to use primarily (more than 50%) in your commercial activities, and you began to use it primarily for other purposes

You have to use the regular method to account for these supplies (except for certain capital property). This means that if you make one of these supplies and the supply is taxable, you have to indicate the actual amount of the GST/HST collected or collectible on your supply when you calculate your net tax for a reporting period.

Special rules apply to the sale of capital assets and eligible capital property. The tax collected or collectible on the sale of any capital assets or eligible capital properties that have a fair market value of at least $10,000 at the time of the supply has to be included in your net tax. For more information, call 1-800-959-5525.

2. Determine if you can claim ITCs

You do not claim ITCs on most of your purchases and expenses since, under the special quick method, you keep a part of the tax you charge. However, you can claim any ITCs to which you are entitled for the following:

  • purchases of real property and improvements to real property
  • purchases of capital assets (other than real property), such as computers and vehicles, and purchases of eligible capital property if the fair market value of the property at the time of purchase is at least $10,000
  • purchases of improvements to capital assets (other than real property) such as computers and vehicles and to eligible capital property
  • purchases on which the GST/HST became payable before your special quick method election took effect, if the time limit to claim the amounts has not expired
  • goods sold by an auctioneer or agent on your behalf where the auctioneer or the agent has to account for the tax
  • goods you are considered to have:
    • acquired for use exclusively in your commercial activities because an unregistered non-resident, who paid tax on an importation or deemed supply of the goods, transferred them to you in order for you to make a taxable supply of a commercial service to the non-resident in respect of the goods; and
    • supplied, in the course of your commercial activities, as an agent on behalf of the non-resident.

In addition, if you stop using the special quick method, you cannot claim ITCs for any tax paid or payable on purchases you made while using it, other than the ITCs you would have been entitled to claim, but did not claim, while you were using the special quick method.

For more information, see Input tax credit.

3. Determine if you need to use only one or more than one remittance rate

Your situation

Your situation:

If:

You may be able to use only one remittance rate

90% or more of the eligible supplies you made through a permanent establishment in a reporting period were made in:

  • a participating province, then treat all of the supplies made through that permanent establishment as having been made in the participating province (that is - only use the rate that you would have to use had all eligible supplies actually been made in the participating province)
  • non-participating provinces, then treat all of the supplies made through that permanent establishment as having been made in a non-participating province (that is - only use the rate that you would have to use had all eligible supplies actually been made in a non-participating province)

If either of these situations applies to you for supplies you made in a reporting period, you may be able to use only one remittance rate for that reporting period for that permanent establishment.

If none of these situations applies to you, you may have to use more than one remittance rate.

You may have to use more than one remittance rate

  • you have a permanent establishment in more than one province
  • you have more than one permanent establishment in the same province
  • you make supplies in participating and non-participating provinces
  • you make supplies while acting in different capacities (that are covered under the special quick method)
See examples – When to use more than one remittance rate

4. Determine if you applied a point-of-sale rebate for the provincial part of the HST payable on books and certain qualifying items

The participating provinces offer point-of-sale rebates for the provincial part of the HST payable on books and certain qualifying items. As a result, vendors in those provinces collect only the 5% federal part of the HST payable on sales of these items.

The applicable HST rate still applies to the sale. However, the purchaser is eligible for a rebate of the provincial part of the HST. Usually, the supplier gives the amount of the rebate to the purchaser at the point of sale.

When you give this rebate, use a lower remittance rate for the supply of the books or other qualifying items to account for the rebate you gave. Therefore, use the remittance rate that would apply had the sale been made in a non-participating province and the supplier was situated in a non-participating province. For the remittance rates, see Find out what are the special quick method remittance rates.

See example – Point-of-sale rebate for the provincial part of the HST payable on books

5. Determine if you are a university or a public college where some of your revenues from taxable supplies come from sales made through vending machines

Use the applicable remittance rate if you are a university or a public college where some of your revenues from taxable supplies come from sales made through vending machines that you operate or retail establishments (other than a restaurant, a cafeteria, a pub, or similar establishment) and these supplies account for at least 25% of the amount calculated using the following calculation:

(A + B) × 365 ÷ C

A = is the total amount of revenue collected or collectible for all taxable supplies you made in Canada in your last fiscal year (except sales of real property, capital assets and eligible capital property, zero-rated exports, and supplies made to provincial governments that are not required to pay the tax)

B = is the total of all GST/HST you had to collect on all taxable supplies you made in your last fiscal year (except on sales of real property, capital assets, and eligible capital property)

C = is the number of days in your last fiscal year

 For the remittance rates, see Find out what are the special quick method remittance rates.

6. Determine if you gave a customer a credit, refund, or rebate because of a reduction in the price of a property or service

You may give a customer a credit, refund, or rebate because you reduced the price of a property or service. You may deduct the amount of the credit, the refund, or the rebate from the amount of your total eligible supplies before calculating your net tax using the special quick method remittance rate. However, your supply of the property or service to the customer must be an eligible supply.

This deduction should be made for the reporting period in which you paid or credited the amount to your customers.

7. Determine if you credited an amount to a purchaser for a trade-in

If you use the special quick method, you have to include in your sales calculations any amount credited to a purchaser for a trade-in.

See example – Amount credited to a purchaser for a trade-in

Find out what are the special quick method remittance rates

The remittance rates under the special quick method of accounting for PSBs are as follows:

On or after January 1, 2017 

If you are a university or a public college and the revenue from taxable supplies that you make through vending machines is at least 25% of the amount determined by the formula (A + B) × 365 ÷ C, use these rates:

Rates
  PE in a
non-participating
province
 PE in N.B.N.L.P.E.I.  PE in N.S.  PE in Ont.
Supplies made in a 
non-participating province
4.1% 0.0% 2.7% 3.3%
Supplies made in N.B., N.L.N.S.P.E.I. 12.4% 8.6% 11.2% 11.8%
Supplies made in Ont. 10.9% 7.0% 9.6% 10.2%

If you are a university or a public college and the revenue from taxable supplies that you make through vending machines is less than 25% of the amount determined by the formula (A + B) × 365 ÷ C, use these rates:

Rates
   PE in a
non-participating
province
  PE in N.B.N.L.P.E.I.  PE in N.S.  PE in Ont.
Supplies made in a
non-participating province
4.4% 2.0% 3.6% 3.9%
Supplies made in N.B., N.L.N.S.P.E.I. 12.7% 10.5% 12.0% 12.3%
Supplies made in Ont. 11.1% 8.9% 10.4% 10.7%

If you are a specified facility operator, a qualifying non-profit organization, or a designated charity, use these rates:

Rates
   PE in a 
non-participating
province
 PE in N.B.N.S.N.L.  PE in Ont.  PE in P.E.I.
Supplies made in a
non-participating province
3.6% 1.4% 3.0% 0.7%
Supplies made in N.B., N.L.N.S.P.E.I. 12.0% 10.0% 11.4% 9.3%
Supplies made in Ont. 10.5% 8.4% 9.9% 7.7%

If you are a school authority, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.N.L.P.E.I.  PE in N.S.  PE in Ont.
Supplies made in a 
non-participating province
4.4% 1.9% 3.6% 4.2%
Supplies made in N.B., N.L.N.S.P.E.I. 12.7% 10.4% 12.0% 12.6%
Supplies made in Ont. 11.1% 8.8% 10.4% 11.0%

If you are a municipality, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B., N.S., and N.L.  PE in Ont.  PE in P.E.I.
Supplies made in a 
non-participating province
4.7% 3.7% 4.3% 2.3%
Supplies made in N.B., N.L.N.S.P.E.I. 13.0% 12.1% 12.6% 10.8%
Supplies made in Ont. 11.5% 10.5% 11.1% 9.2%

If you are a hospital authority, an external supplier, or a facility operator, use these rates:

Rates
   PE in a
non-participating
province
  PE in N.B.N.L.P.E.I.  PE in N.S.  PE in Ont.
Supplies made in a 
non-participating province
4.5% 1.6% 4.0% 4.2%
Supplies made in N.B., N.L.N.S.P.E.I. 12.8% 10.1% 12.4% 12.5%
Supplies made in Ont. 11.3% 8.5% 10.8% 11.0%

If you are a public service body that provides a point-of-sale rebate on eligible goods and that the supply of these goods was made in an eligible participating province, use these rates for these supplies:

Rates
Public service body is  PE in any province:
a municipality 4.7%

a university or public college and the revenue from taxable supplies made through vending machines is at least 25% of the amount determined by formula (A + B) × 365 ÷ C

4.1%
a university or public college and the revenue from taxable supplies made through vending machines is less than 25% of the amount determined by formula (A + B) × 365 ÷ C 4.4%
a school authority 4.4%
a hospital authority, external supplier, or facility operator 4.5%
a specified facility operator, qualifying non-profit organization,
or designated charity
3.6%
On or after October 1, 2016 and before January 1, 2017

If you are a university or a public college and the revenue from taxable supplies that you make through vending machines is at least 25% of the amount determined by the formula (A + B) × 365 ÷ C, use these rates:

Rates
  PE in a
non-participating
province
 PE in N.B.N.L.P.E.I.  PE in N.S.  PE in Ont.
Supplies made in a 
non-participating province
4.1% 0.0% 2.7% 3.3%
Supplies made in N.B., N.L.N.S.P.E.I. 12.4% 8.6% 11.2% 11.8%
Supplies made in Ont. 10.9% 7.0% 9.6% 10.2%

If you are a university or a public college and the revenue from taxable supplies that you make through vending machines is less than 25% of the amount determined by the formula (A + B) × 365 ÷ C, use these rates:

Rates
   PE in a
non-participating
province
  PE in N.B.N.L.P.E.I.  PE in N.S.  PE in Ont.
Supplies made in a
non-participating province
4.4% 2.0% 3.6% 3.9%
Supplies made in N.B., N.L.N.S.P.E.I. 12.7% 10.5% 12.0% 12.3%
Supplies made in Ont. 11.1% 8.9% 10.4% 10.7%

If you are a specified facility operator, a qualifying non-profit organization, or a designated charity, use these rates:

Rates
   PE in a 
non-participating
province
 PE in N.B.N.S.N.L.  PE in Ont.  PE in P.E.I.
Supplies made in a
non-participating province
3.6% 1.4% 3.0% 0.7%
Supplies made in N.B., N.L.N.S.P.E.I. 12.0% 10.0% 11.4% 9.3%
Supplies made in Ont. 10.5% 8.4% 9.9% 7.7%

If you are a school authority, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.N.L.P.E.I.  PE in N.S.  PE in Ont.
Supplies made in a 
non-participating province
4.4% 1.9% 3.6% 4.2%
Supplies made in N.B., N.L.N.S.P.E.I. 12.7% 10.4% 12.0% 12.6%
Supplies made in Ont. 11.1% 8.8% 10.4% 11.0%

If you are a municipality, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B., N.S.  PE in Ont.  PE in P.E.I.  PE in N.L.
Supplies made in a 
non-participating province
4.7% 3.7% 4.3% 2.3% 2.9%
Supplies made in N.B., N.L.N.S.P.E.I. 13.0% 12.1% 12.6% 10.8% 11.4%
Supplies made in Ont. 11.5% 10.5% 11.1% 9.2% 9.8%

If you are a hospital authority, an external supplier, or a facility operator, use these rates:

Rates
   PE in a
non-participating
province
  PE in N.B.N.L.P.E.I.  PE in N.S.  PE in Ont.
Supplies made in a 
non-participating province
4.5% 1.6% 4.0% 4.2%
Supplies made in N.B., N.L.N.S.P.E.I. 12.8% 10.1% 12.4% 12.5%
Supplies made in Ont. 11.3% 8.5% 10.8% 11.0%

If you are a public service body that provides a point-of-sale rebate on eligible goods and that the supply of these goods was made in an eligible participating province, use these rates for these supplies:

Rates
Public service body is  PE in any province:
a municipality 4.7%

a university or public college and the revenue from taxable supplies made through vending machines is at least 25% of the amount determined by formula (A + B) × 365 ÷ C

4.1%
a university or public college and the revenue from taxable supplies made through vending machines is less than 25% of the amount determined by formula (A + B) × 365 ÷ C 4.4%
a school authority 4.4%
a hospital authority, external supplier, or facility operator 4.5%
a specified facility operator, qualifying non-profit organization,
or designated charity
3.6%
On or after July 1, 2016 and before October 1, 2016 

If you are a university or a public college and the revenue from taxable supplies that you make through vending machines is at least 25% of the amount determined by the formula (A + B) × 365 ÷ C, use these rates:

Rates
  PE in a
non-participating
province
 PE in N.B.N.L.  PE in N.S.  PE in Ont.  PE in P.E.I.
Supplies made in a 
non-participating province
4.1% 0.0% 2.7% 3.3% 0.3%
Supplies made in P.E.I. 11.7% 7.8% 10.4% 11.0% 8.2%
Supplies made in N.B., N.L.N.S. 12.4% 8.6% 11.2% 11.8% 9.0%
Supplies made in Ont. 10.9% 7.0% 9.6% 10.2% 7.4%

If you are a university or a public college and the revenue from taxable supplies that you make through vending machines is less than 25% of the amount determined by the formula (A + B) × 365 ÷ C, use these rates:

Rates
   PE in a
non-participating
province
  PE in N.B.N.L.  PE in N.S.  PE in Ont.  PE in P.E.I.
Supplies made in a
non-participating province
4.4% 2.0% 3.6% 3.9% 2.2%
Supplies made in P.E.I. 11.9% 9.7% 11.2% 11.5% 9.9%
Supplies made in N.B., N.L.N.S. 12.7% 10.5% 12.0% 12.3% 10.7%
Supplies made in Ont. 11.1% 8.9% 10.4% 10.7% 9.1%

If you are a specified facility operator, a qualifying non-profit organization, or a designated charity, use these rates:

Rates
   PE in a 
non-participating
province
 PE in N.B.N.L.  PE in N.S.  PE in Ont.  PE in P.E.I.
Supplies made in a
non-participating province
3.6% 1.4% 1.4% 3.0% 1.0%
Supplies made in P.E.I. 11.2% 9.2% 9.2% 10.6% 8.8%
Supplies made in N.B., N.L.N.S. 12.0% 10.0% 10.0% 11.4% 9.6%
Supplies made in Ont. 10.5% 8.4% 8.4% 9.9% 8.0%

If you are a school authority, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.N.L.  PE in N.S.  PE in Ont.  PE in P.E.I.
Supplies made in a 
non-participating province
4.4% 1.9% 3.6% 4.2% 2.1%
Supplies made in P.E.I. 11.9% 9.6% 11.2% 11.8% 9.9%
Supplies made in N.B., N.L.N.S. 12.7% 10.4% 12.0% 12.6% 10.7%
Supplies made in Ont. 11.1% 8.8% 10.4% 11.0% 9.1%

If you are a municipality, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B., N.S.  PE in Ont.  PE in P.E.I.  PE in N.L.
Supplies made in a 
non-participating province
4.7% 3.7% 4.3% 2.5% 2.9%
Supplies made in P.E.I. 12.2% 11.3% 11.9% 10.2% 10.6%
Supplies made in N.B., N.L.N.S. 13.0% 12.1% 12.6% 11.0% 11.4%
Supplies made in Ont. 11.5% 10.5% 11.1% 9.4% 9.8%

If you are a hospital authority, an external supplier, or a facility operator, use these rates:

Rates
   PE in a
non-participating
province
  PE in N.B.N.L.  PE in N.S.  PE in Ont.  PE in P.E.I.
Supplies made in a 
non-participating province
4.5% 1.6% 4.0% 4.2% 1.9%
Supplies made in P.E.I. 12.0% 9.3% 11.6% 11.8% 9.6%
Supplies made in N.B., N.L.N.S. 12.8% 10.1% 12.4% 12.5% 10.4%
Supplies made in Ont. 11.3% 8.5% 10.8% 11.0% 8.8%

If you are a public service body that provides a point-of-sale rebate on eligible goods and that the supply of these goods was made in an eligible participating province, use these rates for these supplies:

Rates
Public service body is  PE in any province:
a municipality 4.7%

a university or public college and the revenue from taxable supplies made through vending machines is at least 25% of the amount determined by formula (A + B) × 365 ÷ C

4.1%
a university or public college and the revenue from taxable supplies made through vending machines is less than 25% of the amount determined by formula (A + B) × 365 ÷ C 4.4%
a school authority 4.4%
a hospital authority, external supplier, or facility operator 4.5%
a specified facility operator, qualifying non-profit organization,
or designated charity
3.6%
On or after January 1, 2016 and before July 1, 2016

If you are a university or a public college and the revenue from taxable supplies that you make through vending machines is at least 25% of the amount determined by the formula (A + B) × 365 ÷ C, use these rates:

Rates
  PE in a
non-participating
province
 PE in N.B.  PE in N.S.  PE in Ont.  PE in P.E.I.  PE in N.L.
Supplies made in a 
non-participating province
4.1% 0.8% 2.7% 3.3% 0.3% 0.8%
Supplies made in P.E.I. 11.7% 8.6% 10.4% 11.0% 8.2% 8.6%
Supplies made in N.S. 12.4% 9.4% 11.2% 11.8% 9.0% 9.4%
Supplies made in N.B., Ont.N.L. 10.9% 7.8% 9.6% 10.2% 7.4% 7.8%

If you are a university or a public college and the revenue from taxable supplies that you make through vending machines is less than 25% of the amount determined by the formula (A + B) × 365 ÷ C, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.  PE in N.S.  PE in Ont.  PE in P.E.I.  PE in N.L.
Supplies made in a
non-participating province
4.4% 2.4% 3.6% 3.9% 2.2% 2.4%
Supplies made in P.E.I. 11.9% 10.1% 11.2% 11.5% 9.9% 10.1%
Supplies made in N.S. 12.7% 10.9% 12.0% 12.3% 10.7% 10.9%
Supplies made in N.B., Ont.N.L. 11.1% 9.3% 10.4% 10.7% 9.1% 9.3%
Rates
   PE in a 
non-participating
province
 PE in N.B.  PE in N.S.  PE in Ont.  PE in P.E.I.  PE in N.L.
Supplies made in a
non-participating province
3.6% 1.8% 1.4% 3.0% 1.0% 1.8%
Supplies made in P.E.I. 11.2% 9.6% 9.2% 10.6% 8.8% 9.6%
Supplies made in N.S. 12.0% 10.4% 10.0% 11.4% 9.6% 10.4%
Supplies made in N.B., Ont.N.L. 10.5% 8.8% 8.4% 9.9% 8.0% 8.8%

If you are a school authority, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.  PE in N.S.  PE in Ont.  PE in P.E.I.  PE in N.L.
Supplies made in a 
non-participating province
4.4% 2.4% 3.6% 4.2% 2.1% 2.4%
Supplies made in P.E.I. 11.9% 10.1% 11.2% 11.8% 9.9% 10.1%
Supplies made in N.S. 12.7% 10.9% 12.0% 12.6% 10.7% 10.9%
Supplies made in N.B., Ont.N.L. 11.1% 9.3% 10.4% 11.0% 9.1% 9.3%

If you are a municipality, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.  PE in N.S.  PE in Ont.  PE in P.E.I.  PE in N.L.
Supplies made in a 
non-participating province
4.7% 3.9% 3.7% 4.3% 2.5% 3.2%
Supplies made in P.E.I. 12.2% 11.5% 11.3% 11.9% 10.2% 10.9%
Supplies made in N.S. 13.0% 12.3% 12.1% 12.6% 11.0% 11.6%
Supplies made in N.B., Ont.N.L. 11.5% 10.7% 10.5% 11.1% 9.4% 10.1%

If you are a hospital authority, an external supplier, or a facility operator, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.  PE in N.S.  PE in Ont.  PE in P.E.I.  PE in N.L.
Supplies made in a 
non-participating province
4.5% 2.1% 4.0% 4.2% 1.9% 2.1%
Supplies made in P.E.I. 12.0% 9.9% 11.6% 11.8% 9.6% 9.9%
Supplies made in N.S. 12.8% 10.7% 12.4% 12.5% 10.4% 10.7%
Supplies made in N.B., Ont.N.L. 11.3% 9.1% 10.8% 11.0% 8.8% 9.1%

If you are a public service body that provides a point-of-sale rebate on eligible goods and that the supply of these goods was made in an eligible participating province, use these rates for these supplies:

Rates
Public service body is  PE in any province:
a municipality 4.7%

a university or public college and the revenue from taxable supplies made through vending machines is at least 25% of the amount determined by formula (A + B) × 365 ÷ C

4.1%
a university or public college and the revenue from taxable supplies made through vending machines is less than 25% of the amount determined by formula (A + B) × 365 ÷ C 4.4%
a school authority 4.4%
a hospital authority, external supplier, or facility operator 4.5%
a specified facility operator, qualifying non-profit organization,
or designated charity
3.6%
On or after April 1, 2013 and before January 1, 2016 

If you are a university or a public college and the revenue from taxable supplies that you make through vending machines is at least 25% of the amount determined by the formula (A + B) × 365 ÷ C, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.  PE in N.S.  PE in Ont.  PE in P.E.I.  PE in N.L.
Supplies made in a 
non-participating province
4.1% 0.8% 2.7% 3.3% 0.3% 0.8%
Supplies made in P.E.I. 11.7% 8.6% 10.4% 11.0% 8.2% 8.6%
Supplies made in N.S. 12.4% 9.4% 11.2% 11.8% 9.0% 9.4%
Supplies made in N.B., Ont.N.L. 10.9% 7.8% 9.6% 10.2% 7.4% 7.8%

If you are a university or a public college and the revenue from taxable supplies that you make through vending machines is less than 25% of the amount determined by the formula (A + B) × 365 ÷ C, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.  PE in N.S.  PE in Ont.  PE in P.E.I.  PE in N.L.
Supplies made in a 
non-participating province
4.4% 2.4% 3.6% 3.9% 2.2% 2.4%
Supplies made in P.E.I. 11.9% 10.1% 11.2% 11.5% 9.9% 10.1%
Supplies made in N.S. 12.7% 10.9% 12.0% 12.3% 10.7% 10.9%
Supplies made in N.B., Ont.N.L. 11.1% 9.3% 10.4% 10.7% 9.1% 9.3%

If you are a specified facility operator, a qualifying non-profit organization, or a designated charity, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.  PE in N.S.  PE in Ont.  PE in P.E.I.  PE in N.L.
Supplies made in a 
non-participating province
3.6% 1.8% 1.4% 3.0% 1.0% 1.8%
Supplies made in P.E.I. 11.2% 9.6% 9.2% 10.6% 8.8% 9.6%
Supplies made in N.S. 12.0% 10.4% 10.0% 11.4% 9.6% 10.4%
Supplies made in N.B., Ont.N.L. 10.5% 8.8% 8.4% 9.9% 8.0% 8.8%

If you are a school authority, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.  PE in N.S.  PE in Ont.  PE in P.E.I.  PE in N.L.
Supplies made in a 
non-participating province
4.4% 2.4% 3.6% 4.2% 2.1% 2.4%
Supplies made in P.E.I. 11.9% 10.1% 11.2% 11.8% 9.9% 10.1%
Supplies made in N.S. 12.7% 10.9% 12.0% 12.6% 10.7% 10.9%
Supplies made in N.B., Ont.N.L. 11.1% 9.3% 10.4% 11.0% 9.1% 9.3%

If you are a municipality, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.  PE in N.S.  PE in Ont.  PE in P.E.I.  PE in N.L.
Supplies made in a 
non-participating province
4.7% 3.9% 3.7% 4.3% 2.5% 2.8%
Supplies made in P.E.I. 12.2% 11.5% 11.3% 11.9% 10.2% 10.5%
Supplies made in N.S. 13.0% 12.3% 12.1% 12.6% 11.0% 11.2%
Supplies made in N.B., Ont.N.L. 11.5% 10.7% 10.5% 11.1% 9.4% 9.7%

If you are a hospital authority, an external supplier, or a facility operator, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.  PE in N.S.  PE in Ont.  PE in P.E.I.  PE in N.L.
Supplies made in a 
non-participating province
4.5% 2.1% 4.0% 4.2% 1.9% 2.1%
Supplies made in P.E.I. 12.0% 9.9% 11.6% 11.8% 9.6% 9.9%
Supplies made in N.S. 12.8% 10.7% 12.4% 12.5% 10.4% 10.7%
Supplies made in N.B., Ont.N.L. 11.3% 9.1% 10.8% 11.0% 8.8% 9.1%

If you are a public service body that provides a point-of-sale rebate on eligible goods and that the supply of these goods was made in an eligible participating province, use these rates for these supplies:

Rates
Public service body is  PE in any province:
a municipality 4.7%
a university or public college and the revenue from taxable supplies made through vending machines is at least 25% of the amount determined by formula (A + B) × 365 ÷ C 4.1%
a university or public college and the revenue from taxable supplies made through vending machines is less than 25% of the amount determined by formula (A + B) × 365 ÷ C 4.4%
a school authority 4.4%
a hospital authority, external supplier, or facility operator 4.5%
a specified facility operator, qualifying non-profit organization, or designated charity 3.6%
On or after July 1, 2010 and before April 1, 2013 

If you are a university or a public college and the revenue from taxable supplies that you make through vending machines is at least 25% of the amount determined by the formula (A + B) × 365 ÷ C, use these rates:

Rates
   PE in a
non-participating
province
 PE in B.C.  PE in N.B.  PE in N.S.  PE in Ont.  PE in N.L.
Supplies made in a 
non-participating province
4.1% 3.4% 0.8% 2.7% 3.3% 0.8%
Supplies made in B.C. 10.1% 9.4% 7.0% 8.8% 9.4% 7.0%
Supplies made in N.S. 12.4% 11.8% 9.4% 11.2% 11.8% 9.4%
Supplies made in N.B., Ont.N.L. 10.9% 10.2% 7.8% 9.6% 10.2% 7.8%

If you are a university or a public college and the revenue from taxable supplies that you make through vending machines is less than 25% of the amount determined by the formula (A + B) × 365 ÷ C, use these rates:

Rates
   PE in a
non-participating
province
 PE in B.C.  PE in N.B.  PE in N.S.  PE in Ont.  PE in N.L.
Supplies made in a 
non-participating province
4.4% 3.9% 2.4% 3.6% 3.9% 2.4%
Supplies made in B.C. 10.3% 9.9% 8.5% 9.6% 9.9% 8.5%
Supplies made in N.S. 12.7% 12.3% 10.9% 12.0% 12.3% 10.9%
Supplies made in N.B., Ont.N.L. 11.1% 10.7% 9.3% 10.4% 10.7% 9.3%

If you are a specified facility operator, a qualifying non-profit organization, or a designated charity, use these rates:

Rates
   PE in a
non-participating
province
 PE in B.C.  PE in N.B.  PE in N.S.  PE in Ont.  PE in N.L.
Supplies made in a 
non-participating province
3.6% 2.3% 1.8% 1.4% 3.0% 1.8%
Supplies made in B.C. 9.7% 8.4% 8.0% 7.6% 9.1% 8.0%
Supplies made in N.S. 12.0% 10.8% 10.4% 10.0% 11.4% 10.4%
Supplies made in N.B., Ont.N.L. 10.5% 9.2% 8.8% 8.4% 9.9% 8.8%

If you are a school authority, use these rates:

Rates
   PE in a
non-participating
province
 PE in B.C.  PE in N.B.  PE in N.S.  PE in Ont.  PE in N.L.
Supplies made in a 
non-participating province
4.4% 4.1% 2.4% 3.6% 4.2% 2.4%
Supplies made in B.C. 10.3% 10.1% 8.5% 9.6% 10.2% 8.5%
Supplies made in N.S. 12.7% 12.5% 10.9% 12.0% 12.6% 10.9%
Supplies made in N.B., Ont.N.L. 11.1% 10.9% 9.3% 10.4% 11.0% 9.3%

If you are a municipality, use these rates:

Rates
   PE in a
non-participating
province
 PE in B.C.  PE in N.B.  PE in N.S.  PE in Ont.  PE in N.L.
Supplies made in a 
non-participating province
4.7% 4.3% 3.9% 3.7% 4.3% 2.8%
Supplies made in B.C. 10.7% 10.3% 9.9% 9.7% 10.3% 8.9%
Supplies made in N.S. 13.0% 12.6% 12.3% 12.1% 12.6% 11.2%
Supplies made in N.B., Ont.N.L. 11.5% 11.1% 10.7% 10.5% 11.1% 9.7%

If you are a hospital authority, an external supplier, or a facility operator, use these rates:

Rates
   PE in a
non-participating
province
 PE in B.C.  PE in N.B.  PE in N.S.  PE in Ont.  PE in N.L.
Supplies made in a 
non-participating province
4.5% 3.6% 2.1% 4.0% 4.2% 2.1%
Supplies made in B.C. 10.5% 9.7% 8.3% 10.0% 10.2% 8.3%
Supplies made in N.S. 12.8% 12.0% 10.7% 12.4% 12.5% 10.7%
Supplies made in N.B., Ont.N.L. 11.3% 10.5% 9.1% 10.8% 11.0% 9.1%

If you are a public service body that provides a point-of-sale rebate on eligible goods and that the supply of these goods was made in an eligible participating province, use these rates:

Rates
Public service body is  PE in any province:
a municipality 4.7%
a university or public college and the revenue from taxable supplies made through vending machines is at least 25% of the amount determined by formula (A + B) × 365 ÷ C 4.1%
a university or public college and the revenue from taxable supplies made through vending machines is less than 25% of the amount determined by formula (A + B) × 365 ÷ C 4.4%
a school authority 4.4%
a hospital authority, external supplier, or facility operator 4.5%
a specified facility operator, qualifying non-profit organization, or designated charity 3.6%
On or after January 1, 2008 and before July 1, 2010 

If you are a university or a public college and the revenue from taxable supplies that you make through vending machines is at least 25% of the amount determined by the formula (A + B) × 365 ÷ C, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.  PE in N.S.  PE in N.L.
Supplies made in a 
non-participating province
4.1% 0.8% 3.0% 0.8%
Supplies made in N.B., N.S.N.L. 10.9% 7.8% 9.8% 7.8%

If you are a university or a public college and the revenue from taxable supplies that you make through vending machines is less than 25% of the amount determined by the formula (A + B) × 365 ÷ C, use these rates:

Rates
    PE in a
non-participating
province
 PE in N.B.  PE in N.S.  PE in N.L.
Supplies made in a 
non-participating province
4.4% 2.4% 3.7% 2.4%
Supplies made in N.B., N.S.N.L. 11.1% 9.3% 10.5% 9.3%

If you are a specified facility operator, a qualifying non-profit organization, or a designated charity, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.  PE in N.S.  PE in N.L.
Supplies made in a 
non-participating province
3.6% 1.8% 1.8% 1.8%
Supplies made in N.B., N.S.N.L. 10.5% 8.8% 8.8% 8.8%

If you are a school authority, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.  PE in N.S.  PE in N.L.
Supplies made in a 
non-participating province
4.4% 2.4% 3.7% 2.4%
Supplies made in N.B., N.S.N.L. 11.1% 9.3% 10.5% 9.3%

If you are a municipality, use these rates:

Rates
   PE in a
non-participating
province
 PE in N.B.  PE in N.S.  PE in N.L.
Supplies made in a 
non-participating province
4.7% 3.9% 3.9% 2.8%
Supplies made in N.B., N.S.N.L. 11.5% 10.7% 10.7% 9.7%

If you are a hospital authority, an external supplier, or a facility operator, use these rates:

Rates
   PE in a
non-participating
province
 PE in NB  PE in NS  PE in NL
Supplies made in a 
non-participating province
4.5% 2.1% 4.1% 2.1%
Supplies made in NB, NSNL 11.3% 9.1% 10.9% 9.1%

How to complete a GST/HST return using the special quick method

To assist you in calculating the net tax and completing your GST/HST return using the special quick method, see Complete a GST/HST Return.

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