News and Insights

CRA GST/HST Info Sheet GI-121

Tax Development Sep 08, 2011

The Canada Revenue Agency has released this new info sheet which explains the rules for determining whether a public service body (PSB), as defined in the document, is resident in a particular province for the purposes of claiming a PSB rebate for the provincial component of the HST. 

A PSB that is resident in a participating province may be eligible to claim a PSB rebate for the provincial component of HST on eligible expenses using the applicable provincial rebate percentage for that province.  

A person (including a PSB) is deemed to be resident in a province if the person is resident in Canada and:

  1. if the PSB is a corporation, the corporation is incorporated or continued under the laws of that province and not continued elsewhere; 
  2. if the PSB is a partnership, an unincorporated society, a club, an association or an organization, or a branch thereof, the member, or a majority of the members, having management and control is or are resident in that province;
  3. if the PSB is a labour union, it is carrying on activities as such in that province and has a local union or branch in that province; or
  4. in any case, the PSB has a permanent establishment in that province.  

The info sheet also includes a worksheet that helps a PSB determine if it is resident in a province.  This determination must be made for each period a PSB wishes to claim a PSB rebate for the provincial component of HST.  Please note that this determination has no impact on a PSB’s ability to claim a PSB rebate for the GST or federal component of the HST.    

CRA GI-121