Form GST26 Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply - Canada

Form GST26 is used by public service bodies in Canada to make an election or revoke an election to have an exempt supply of real property treated as a taxable supply for Goods and Services Tax/Harmonized Sales Tax (GST/HST) purposes. This form allows public service bodies to potentially recover the GST/HST paid on expenses related to the property.

The Form GST26 is filed by a Public Service Body in Canada to either make an election or revoke an election to have an exempt supply of real property treated as a taxable supply.

FAQ

Q: What is GST26?
A: GST26 is a form for public service bodies to elect or revoke an election to have an exempt supply of real property treated as a taxable supply.

Q: What is a public service body?
A: A public service body is an organization that is substantially funded by government and provides certain public services.

Q: What is an exempt supply of real property?
A: An exempt supply of real property refers to the provision of real property that is not subject to Goods and Services Tax (GST).

Q: What is a taxable supply of real property?
A: A taxable supply of real property refers to the provision of real property that is subject to GST.

Q: What is the purpose of this form?
A: This form is used to elect or revoke an election by a public service body to have an exempt supply of real property treated as a taxable supply.