Financial Services

Financial Services

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2.2 Exemptions and Rebates

The same exemptions and rebates apply to purchases as with sales where the GST/HST is not applicable in part or in full. For example, If Queen's purchases printed books for the book store, there will be a book point of sale rebate applied on the invoice and Queen's will not have to pay the 8% provincial component of the HST. Only the 5% federal component of the HST should be charged on the invoice for the purchase of the printed books.

2.2.1 Exempt Purchases
2.2.2 Zero-Rated Purchases
2.2.3 What Rebates and Credits can Queen's Claim on Purchases?
2.2.4 Point of Sale Rebates
2.2.5 Book Rebates
2.2.6 Input Tax Credits - Non Capital and Capital