CRA rules that a registered charity running an Ontario school was eligible for PSB rebates at the enhanced “school authority” rates
A registered charity that that operated an Ontario elementary or secondary school was ruled to be entitled to the 68% federal rebate and 93% Ontario rebate regarding non-creditable HST paid by it on its acquisitions of property or services for consumption, use, or supply in the activities engaged in by it in the course of operating the school given inter alia that the definition of “selected public service body” includes a school authority that is established and operated otherwise than for profit. The non-creditable HST on its other purchases generated rebates at the federal 50% and provincial 82% rate.
Neal Armstrong. Summary of 25 May 2020 GST/HST Ruling 125678r under ETA s. 259(3).