News and Insights

CRA Updates Info Sheet on Public Service Body Residency

Tax Development Aug 29, 2017

The CRA has updated GST/HST Info Sheet GI-121, “Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate.” This determination is important as a PSB is only permitted to claim a PSB rebate on the provincial component of the HST incurred in the provinces that it is resident in. The info sheet was updated to remove the accompanying worksheet, and include the residency questions within the body of the Info Sheet. A copy of the public service body residency decision tree included in the previous version of this Info Sheet is available on our website for your convenience at the following link:

GI-121 PSB Residency Decision Tree