Streamlined Accounting (GST/HST) Regulations

Subsection 15(1)

Specified Resident

Subsection 21(1)

Administrative Policy

GST Memorandum 600-2 "Special Quick Method Accounting System, Charities, Qualifying Non-Profit Organizations and Selected Public Service Bodies"

Under the Special Quick Method, the prescribed rebate percentage is applied to all GST paid on purchases, other than those purchases for which an ITC may be claimed. In practice under this method, the prescribed percentage will be applied to all purchases other than purchases of specified supplies.