GST26 Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply

Download instructions for fillable PDFs

Fill out this form if you are a public service body that holds real property and you want to treat your exempt supply of that property as taxable and you want to claim input tax credits for the GST/HST paid or payable on that property, or if you want to revoke a previous election for real property that you hold.

Ways to get the form

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  Download and fill out with Acrobat Reader

  You must download and open fillable PDFs in Acrobat Reader 10 or higher.

  • Accessible Fillable PDF (gst26-fill-23e.pdf)
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  Print and fill out by hand

  • Standard print PDF (gst26-23e.pdf)
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  Ask for an alternate format

  You can order alternate formats such as digital audio, electronic text, braille, and large print.

  • Order alternate formats for persons with disabilities