Who is exempt from qst

In addition, you cannot claim input tax credits ITCs or input tax refunds ITRs on taxable purchases acquired to make exempt supplies. Note that exempt supplies are not taken into account in determining whether or not a person must register for the GST and QST. Supplies of goods and services made by public service bodies PSBs are generally taxable supplies. However, supplies made by PSBs can be exempt supplies under certain conditions.

Supplies of goods and services made by charities are generally exempt supplies. However, supplies made by charities can be taxable supplies under certain conditions. For more information, refer to Rules for Charities. Read all about how we work to support and inform you.

Our vision and values guide us as we carry out our role. Learn more about how we work to support and inform you. Click Scheduled Service Outages to learn more. Go to the page content Skip to main menu Skip to footer items. Online Services Forms and Publications. Use our online services and download our forms, publications and guides. Search search Launch search. Learn More. Road Vehicles. Print Share. For all. One vision. Concrete actions. Verify a PST Number. Many exemption certificates are available for qualifying purchasers such as for farmers , contractors and commercial fishers.

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