Special quick method of accounting for public service bodies
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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.
On this page
Find out about the special quick method of accounting for public service bodies
When and how to make the election
How long the election stay in effect
When and how to revoke the election
How to use the special quick method to calculate your net tax
Find out what are the special quick method remittance rates
How to complete a GST/HST return using the special quick method
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:
- a selected public service body
- a specified facility operator
- a designated charity
- a qualifying non-profit organization
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 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 (PSB) 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
| 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:
- the first day of a reporting period in which you no longer qualify as a selected public service body, a specified facility operator, a qualifying non-profit organization, or a designated charity
- the day on which the revocation of your election becomes effective
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.
How to use the special quick method to calculate your net tax
Usually, you only have to use one remittance rate. However, in certain circumstances, you have to use more than one rate to calculate your net tax for a reporting period.
To use the special quick method to calculate your net tax you need to:
- Determine if your supplies are eligible for the special quick method calculation
- Determine if you can claim ITCs
- Determine if you need to use only one or more than one remittance rate
- Determine if you applied a point-of-sale rebate for the provincial part of the HST payable on books and certain qualifying items
- 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
- Determine if you gave a customer a credit, refund, or rebate because of a reduction in the price of a property or service
- Determine if you credited an amount to a purchaser for a trade-in
For all current and previous quick method remittance rates, see Find out what are the special quick method remittance rates.
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: |
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:
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 |
|
Examples of when to use more than one remittance rate
Examples of when to use more than one remittance rate
Example 1 - Permanent establishment in New Brunswick making supplies in Alberta
A hospital authority in New Brunswick, a participating province, made 80% of its eligible supplies for a reporting period beginning on July 1, 2016, in New Brunswick. It made the other 20% of its eligible supplies for that reporting period in Alberta, a non-participating province. It made the election to use the special quick method.The hospital authority has to use the 10.1% remittance rate for the eligible supplies it made in New Brunswick, and the 1.6% remittance rate for the eligible supplies it made in Alberta.
Example 2 - Permanent establishment in Alberta making supplies while acting in different capacities
An organization in Alberta is both a university and a hospital authority. It makes all of its supplies in Alberta which is a non-participating province. (The revenue from taxable supplies the university makes through a vending machine is less than 25% of the amount determined by the formula (A + B) × 365 ÷ C). It made the election to use the special quick method. The organization has to use two remittance rates to calculate its net tax. For a reporting period beginning on or after January 1, 2008, it has to use the 4.4% rate for eligible supplies it makes in its capacity as a university and the 4.5% rate for eligible supplies it makes in its capacity as a hospital authority.
Example 3 - Permanent establishments in Ontario and Quebec making supplies in Nova Scotia
A qualifying non-profit organization has a permanent establishment in Ontario and a permanent establishment in Quebec. In 2016, it makes supplies in Nova Scotia which is a participating province with an HST rate of 15%. It made the election to use the special quick method. The qualifying non-profit organization has to use two remittance rates to calculate its net tax. It has to use the 11.4% rate for eligible supplies it makes in Nova Scotia through its permanent establishment in Ontario and the 12% rate for eligible supplies it makes in Nova Scotia through its permanent establishment in Quebec.
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.
Example of a point-of-sale rebate for the provincial part of the HST payable on books was applied
Example of a point-of-sale rebate for the provincial part of the HST payable on books was applied
You are a school authority that sells books subject to HST at 13% that are eligible for a point-of-sale rebate of the provincial part of the HST (8%) in Ontario.
For the reporting period, your sales of books for which you credited your customers point-of-sale rebates, was $1,000. You collected the federal part of the HST (5%) on these sales totalling $50.
When calculating your net tax for the period, you multiply $1,050 by the remittance rate applicable to a supply made by a school authority in a non-participating province through a permanent establishment in a non-participating province.
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.
Example of an amount to a purchaser for a trade-in was credited
Example of an amount to a purchaser for a trade-in was credited
You sell a pair of skates for $100 and accept a used pair of skates at the time of sale. You give a credit of $35 for the old skates and charge the HST on the difference ($65).
You have to include $100, plus the HST you charged on the sale, in your total eligible supplies, when calculating your net tax for the reporting period.
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 October 1, 2016
For reporting periods that begin before October 1, 2016, the old rates apply to the amount that became due, or is paid without being due, before October 1, 2016. The new rates apply to the remaining amount.
- University or a public college and the revenue from supplies that you make through vending machines is at least 25%
- University or a public college and the revenue from supplies that you make through vending machines is less than 25%
- Specified facility operator, a qualifying non-profit organization, or a designated charity
- School authority
- Municipality
- Hospital authority, an external supplier, or a facility operator
- Public service body that provided a point-of-sale rebate on eligible goods
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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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:
| 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, NS, NL | 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.
- Date modified:
- 2016-12-14