GST/HST Information for Municipalities

GST/HST Information for Municipalities RC4049(E) Rev. 05 Is this guide for you? This guide outlines how the goods and services tax/harmonized sales tax ( GST/HST ) applies to Municipalities . It contains an overview of GST/HST , as well as more detailed Information about GST/HST issues that are specific to Municipalities . You should also see the guide RC4022, General Information for GST/HST Registrants, which provides basic Information to help you collect, record, calculate, and remit GST/HST . It also includes line-by-line instructions to help you complete your GST/HST return. Internet Visit our Web site at You may want to bookmark this address for easier access to our Web site in the future.

municipality’s eligibility to claim input tax credits or public service body rebates, as well as on the basic tax content of certain municipal property. For more information, see our guide RC4034, GST/HST Public Service Bodies’ Rebate. Note The 100% municipal rebate of GST or the federal part of HST applies to goods and services acquired by

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  Services, Public, Rebates, Bodies, Hst public

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