Public Service Body Rebate (GST/HST) Regulations

2.1 For the purpose of the definition non-profit organization in subsection 259(1) of the Act, a person that is a specified Crown agent or an agent of Her Majesty in right of a province and that would be a non-profit organization within the meaning assigned by subsection 123(1) of the Act if the definition of that expression were read without reference to “a government” is a prescribed government organization.