News and Insights

Québec Updates Guide on How QST and GST/HST Apply to Non-Profit Organizations

Tax Development Mar 13, 2019

Revenu Québec has released an update to publication IN-229-V, which is a brochure discussing how QST and GST/HST apply to non-profit organizations (NPOs). The revised brochure indicates that NPOs meeting certain conditions may be entitled to claim a rebate for the provincial portion of HST paid on property or services bought in a participating province for consumption, use, or supply exclusively in Québec.

In addition, the publication provides updated guidance on how to calculate net GST/QST and file returns, and clarifies how non-registrant NPOs should account for and claim rebates for GST/HST and QST on the self-supply of subsidized residential complexes.