CRA Updates Info Sheet for Public Institutions

The Canada Revenue Agency ("CRA") has updated GST/HST Info Sheet GI-068, “Basic GST/HST Guidelines for Public Institutions” to account for changes in tax and rebate rates since the last revision.  The definition of “participating province” has been included, and the section on cancelling registration has been expanded.

Also important to note is that the summaries of tax rates in each province and the provincial and federal public service body rebate rates have been removed from this document.  This information can still be found in CRA Guide RC4034, “GST/HST Public Service Bodies' Rebate”.