Federal, provincial or municipal governments.
A corporation controlled by the federal government, a provincial government or a municipality that funds charitable or non-profit endeavors as one of its main purposes.
A trust, board, commission or other body established by the federal government, a provincial government or a municipality that also funds charitable or non-profit endeavors.
An Indian band, as defined by federal legislation.

Consequently, funding from BC Housing, Canada Mortgage and Housing Corporation (CMHC), a regional health authority, or a provincial ministry qualifies as sources of government funding. You must obtain a certificate from a health authority certifying that the payments are government funding.

You’ll find more on the government funding test in chapter two of the GST Guide for Social Housing Providers.

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