This new Revenu Québec information brochure is provided as a complement to Québec’s publication General Information Concerning the QST and the GST/HST (IN-203-V), with respect to the operations of a non-profit organization (NPO). This brochure provides information on a number of topics, including registration for GST and QST, taxable and exempt sales, input tax refunds (ITRs), input tax credits (ITCs), and other refunds and rebates.
Organizations that make taxable supplies are generally required to register for GST and QST; s mall suppliers are an exception to this general rule. NPOs with total worldwide taxable sales (including sales made by associates) in the current or previous four calendar quarters not exceeding $50,000 qualify as small suppliers and are not required to register for GST and the QST.
Most property and services sold by an NPO are subject to GST and QST. However, taxable property and services that may become exempt when sold by an NPO are discussed in this publication.
GST and QST registrants may recover tax paid on property and services acquired for use in their commercial activities by claiming ITCs under the GST system and ITRs under the QST system. Where property and services are purchased for use in exempt activities by an NPO, a 50% rebate of the GST and QST may be obtained. NPO’s do not have to be registered for GST or the QST in order to claim the rebate.