News and Insights

Quebec Introduces Residency Requirement for PSB Rebate

Tax Development Jun 30, 2016

As noted in section 7 of Quebec’s Information Bulletin, 2016-7 dated June 30, 2016, the following change will come into effect as of July 1, 2016: only Public Service Bodies (“PSBs”) resident in the province will be eligible to claim the partial rebate of the QST. This change is being made to bring the application of this rebate in line with the application of the similar GST/HST Public Service Bodies' Rebate, which limits PSBs to a rebate of the provincial component of the tax only where they are resident in a HST province. Prior to this modification, PSBs resident in other provinces were able to claim the QST PSB rebate without having residency in Quebec.