RC4034 - GST/HST Public Service Bodies' Rebate

RC4034(E) Rev. 13

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This guide uses plain language to explain the most common tax situations. It is provided for information only and does not replace the law.

La version française de cette publication est intitulée Remboursement de la TPS/TVH pour les organismes de services publics.

Table of contents

Is this guide for you?

This guide gives general information about how to calculate your goods and services tax/harmonized sales tax (GST/HST) public service bodies' rebate or GST self-government refund and describes the different calculation methods you can use. It also explains how to complete your rebate application.

GST/HST and Quebec

In Quebec, Revenu Québec generally administers the GST/HST. If the physical location of your business is in Quebec, you have to file your returns with Revenu Québec using its forms unless you are a selected listed financial institution (SLFI). For more information, see the Revenu Québec publication IN-203-V, General Information Concerning the QST and the GST/HST, available at Revenu Québec, or call 1-800-567-4692. If you are an SLFI and you have a permanent establishment in Quebec go to Financial institutions.

What's new?

We list the major changes below. This guide contains information based on amendments to the Excise Tax Act and Regulations. At the time of publication, some of these amendments were proposed and not law. The publication of this guide should not be taken as a statement by the Canada Revenue Agency that these amendments will in fact become law in their current form. If they become law as proposed, they will be effective as of the dates indicated. For more information on these and other changes, see the areas outlined in this guide.

Online services built for businesses

We have added new online services to make it faster, simpler and more convenient for you to handle your business tax accounts. For more information, see Online services built for businesses.

GST/HST streamlined accounting thresholds

Currently, some public service bodies are eligible to use a simplified method for calculating their public service bodies' rebate, subject to certain thresholds. For reporting or claim periods beginning in 2013 thresholds have increased. For more information, see Using the simplified method to calculate your rebate.

Harmonized sales tax for Prince Edward Island

On April 1, 2013, Prince Edward Island harmonized its provincial sales tax with the GST to implement the harmonized sales tax at the rate of 14% (5% federal part and 9% provincial part). For information on the transitional rules, see GST/HST Notice 278, Harmonized Sales Tax for Prince Edward Island – Questions and Answers on General Transitional Rules for Personal Property and Services, and GST/HST Notice 279, Harmonized Sales Tax for Prince Edward Island (P.E.I.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I .

Elimination of the harmonized sales tax in British Columbia

As of April 1, 2013, the HST at the rate of 12% (5% federal part and 7% provincial part) no longer applies in British Columbia. The HST at the rate of 12% has been replaced by the GST at the rate of 5% and a provincial sales tax. For information on the elimination of the HST, see GST/HST Notice 270, Elimination of the HST in British Columbia in 2013 – Questions and Answers, and GST/HST Notice 276, Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing.

Definitions

Capital property – generally means:

  • any depreciable property that is eligible or would be eligible for a capital cost allowance deduction for income tax purposes; and
  • any property, other than depreciable property, which, if you disposed of it, would result in a capital gain or capital loss for income tax purposes.

Charity - means a registered charity or registered Canadian amateur athletic association for income tax purposes, but does not include a public institution. A charity can issue official donation receipts for income tax purposes.

For the purposes of the public service bodies' rebate, a charity also includes a non-profit organization that operates, otherwise than for profit, a health-care facility whose purpose is to provide residents of the facility who have limited physical or mental capacity for self-supervision and self-care with the following:

  • nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care;
  • assistance with the activities of daily living;
  • social, recreational, and other related services to meet the psycho-social needs of the residents; and
  • meals and accommodation.

Commercial activity - means any business or adventure or concern in the nature of trade carried on by a person, but does not include:

  • the making of exempt supplies; or
  • any business or adventure or concern in the nature of trade carried on without a reasonable expectation of profit by an individual, a personal trust, or a partnership where all the members are individuals.

Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply.

Eligible activities - for the purposes of the public service bodies' rebate, refers to the making of facility supplies, ancillary supplies, or home medical supplies, or operating a qualifying facility to make facility supplies.

Exempt supplies - are supplies of property and services that are not subject to the GST/HST. GST/HST registrants cannot claim ITCs to recover the GST/HST paid or payable on expenses related to making such supplies. However, as a PSB, you may be eligible to claim a GST/HST rebate of the tax paid or payable on expenses related to making exempt supplies.

External supplier - means a charity, a public institution or a qualifying non-profit organization (other than a hospital authority or a facility operator), that makes ancillary supplies, facility supplies, or home medical supplies.

Facility operator - means a charity, a public institution, or a qualifying non-profit organization (other than a hospital authority), that operates a qualifying facility.

Hospital authority - means an organization that operates a public hospital and that is designated by the Minister as a hospital authority for GST/HST purposes.

Input tax credit (ITC) - means a credit GST/HST registrants can claim to recover the GST/HST paid or payable for property and services they acquired, imported into Canada, or brought into a participating province for use, consumption, or supply in the course of their commercial activities.

Municipality - means an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality, or other incorporated municipal body however designated, and such other local authority that the Minister of National Revenue may determine to be a municipality.

Note

For the purposes of the public service bodies' rebate, a municipality includes a person designated by the Minister to be a municipality, but only in respect of activities, specified in the designation, that involve the making of supplies (other than taxable supplies) by the person of municipal services.

Non-selected public service body activities - are activities other than:

  • those activities for which a person was designated as a municipality; or
  • activities engaged in by the person in the course of:
    • fulfilling responsibilities as a local authority;
    • operating a public hospital, an elementary or a secondary school, a post secondary college or technical institute, a recognized degree granting institution or a college affiliated with or research body of such a degree granting institution; or
    • making facility supplies, ancillary supplies or home medical supplies or operating a qualifying facility to make facility supplies.

Participating province - means a province that has harmonized its provincial sales tax with the GST to implement the harmonized sales tax (HST). Participating provinces include New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, and Prince Edward Island, but do not include the Nova Scotia offshore area or the Newfoundland offshore area except to the extent that offshore activities, as defined in subsection 123(1) of the Excise Tax Act, are carried on in that area.

Note

British Columbia was a participating province from July 1, 2010 until March 31, 2013.

Person - means an individual, a partnership, a corporation, the estate of a deceased individual, a trust, or any organization such as a society, a union, a club, an association, or a commission.

Prescribed government organization - generally refers to a Crown corporation that is organized and operated for non-profit purposes and is not entitled to claim relief of the GST/HST on its purchases.

Property - includes goods, real property and intangible personal property such as trademarks, rights to use a patent, and admissions to a place of amusement, but does not include money.

Public college - means an organization that operates a post-secondary college or post-secondary technical institute that:

  • receives funds from a government or a municipality to help the organization to continuously provide educational services to the general public; and
  • the primary purpose of which is to provide programs of instruction in one or more fields of vocational, technical, or general education.

Public institution - means a registered charity for income tax purposes that is also a school authority, a public college, a university, a hospital authority, or a local authority determined to be a municipality.

Public service body (PSB) - means a charity, a non-profit organization (NPO), a municipality, a university, a public college, a school authority or hospital authority.

Qualifying non-profit organization (qualifying NPO) - means an NPO or prescribed government organization whose percentage of government funding is at least 40% of its total revenue.

Real property - includes:

  • a mobile or floating home and any leasehold or ownership interest in such property;
  • in Quebec, immovable property and every lease of such property; and
  • in any other place in Canada, all land, buildings of a permanent nature, and any interest in real property.

Registrant - means a person that is registered or has to be registered for the GST/HST.

School authority - means an organization that operates an elementary or secondary school in which it provides instruction that meets the standards of educational instruction established by the government of the province or territory in which the school is operated.

Selected public service body - means:

  • a school authority, a university, or a public college that is established and operated other than for profit;
  • a hospital authority;
  • a municipality;
  • a facility operator; or
  • an external supplier.

Specified person - for the purposes of the rebate for printed books means:

  • a municipality;
  • a university;
  • a public college;
  • a school authority;
  • a charity, a public institution or a qualifying NPO that operates a public lending library; or
  • a prescribed charity or a prescribed qualifying NPO whose primary purpose is the promotion of literacy.

Supply - means providing property or a service in any way, including sale, transfer, barter, exchange, licence, rental, lease, gift, and disposition.

Taxable supplies - are supplies of property and services that are made in the course of a commercial activity and are subject to the GST/HST (including zero-rated supplies).

University - means a recognized degree-granting institution or an organization that operates a college affiliated with, or a research body of, such an institution.

Zero-rated supplies - are supplies of property and services that are taxable at the rate of 0%. This means there is no GST/HST charged on these supplies, but GST/HST registrants can claim ITCs for the GST/HST paid or payable on purchases and expenses made to provide them.

What is the GST/HST?

The goods and services tax (GST) is a tax that applies to most supplies of goods and services made in Canada. The GST also applies to supplies of real property (for example, land, building, and interest in such property) and intangible property such as trademarks, rights to use a patent, and digitized products downloaded from the Internet and paid for individually.

The participating provinces harmonized their provincial sales tax with the GST to implement the harmonized sales tax (HST) in those provinces. Generally, the HST applies to the same base of goods and services as the GST. In some participating provinces, there are point-of-sale rebates equivalent to the provincial part of the HST on certain qualifying items. For more information, see Provincial point-of-sale rebates.

GST/HST registrants who make taxable supplies (other than zero-rated supplies) in the participating provinces collect tax at the applicable HST rate. GST/HST registrants collect tax at the 5% GST rate on taxable supplies they make in the rest of Canada (other than zero-rated supplies). Special rules apply for determining the place of supply. For more information on the HST and the place of supply rules, see GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax - Place of supply rules for determining whether a supply is made in a province.

The HST rate can vary from one participating province to another. For the chart on the applicable GST/HST rates, go to GST/HST rates.

The Business Number

The Business Number (BN) identifies an organization and simplifies the way it deals with the Canadian government. Under a BN, you can have any accounts you may need, such as the following:

  • registered charity;
  • corporate income tax;
  • payroll deductions;
  • GST/HST; and
  • import/export.

Your GST/HST account number is your nine-digit BN with the account identifier RT at the end. You will use this number when you claim your GST/HST rebates and file any GST/HST returns, if returns are required.

If you do not already have a GST/HST account number when you claim a rebate, we will assign a BN with an RT account identifier to process any GST/HST rebates you may be entitled to.

Branches and divisions that are authorized to file separate GST/HST returns and rebates will have the same BN as the head office; however, the account identifier at the end will be different. For example, the head office may have the account identifier RT0001 at the end of its BN and a branch could have RT0002.

Note

If you have a BN for purposes of claiming a rebate only, you are not considered to be a GST/HST registrant.

Can you claim the public service bodies' rebate?

You may be able to claim the public service bodies' rebate of the GST or the federal part of the HST paid or payable on eligible purchases and expenses if you are any of the following:

Note

In some cases, you may also be able to claim a rebate of the provincial part of the HST. For more information, see Rebate of the provincial part of the HST.

Any GST/HST paid or payable on eligible purchases and expenses made during your claim period qualifies for the rebate as long as you meet all the requirements for doing so (for example, becoming a registered charity under the Income Tax Act or meeting the 40% government funding requirement for a qualifying NPO) on the last day of the claim period or the fiscal year that includes that claim period.

There may be situations where you have to calculate your public service bodies' rebate using more than one rebate factor. See Special rules for claimants with multiple activity types and Special rules for claimants resident in more than one province.

Are you a public service body that uses the special quick method of accounting?

The special quick method is another accounting method available to certain public service bodies that are registered for the GST/HST. Using the special quick method does not affect your public service bodies' rebate entitlements and you still claim your rebate in the usual way. That is, you claim a rebate of the GST or the federal part of the HST paid or payable on all the eligible purchases and expenses you made during the claim period for which you cannot claim ITCs.

If you qualify for a rebate of the provincial part of the HST, claim it in the usual way (see Rebate of the provincial part of the HST).

For more information, see Guide RC4247, The Special Quick Method of Accounting for Public Service Bodies.

Other situations where another type of rebate may be available

You may also qualify for a rebate if you are:

  • a specified person claiming a rebate of the GST or the federal part of the HST you paid on books (see Printed books);
  • a charity or a public institution claiming a rebate of the GST/HST paid on property or services exported outside of Canada (see Goods and services exported by a charity or a public institution); or
  • an entity that has a self-government agreement that allows you a refund of the GST or the federal part of the HST on property and services you acquire for self-government activities (see Self-government refund).

You may also be eligible to claim a rebate of the provincial part of the HST paid if you bought or acquired goods, services or intangible personal property in a participating province for use outside the province. For more information, see Did you buy goods in a participating province and bring them into another province? and Did you buy services or intangible personal property in a participating province for use in another province?.

What can you claim?

You can claim a percentage of the amount of the GST/HST paid or payable on eligible purchases and expenses used in your organization's activities. The percentage you use depends on the type of organization you are, the activities you perform, and the province(s) in which you are resident. 

Note

To find out when the public service bodies' rebate may be available for the provincial part of the HST, see Rebate of the provincial part of the HST.

Eligible purchases and expenses

The GST/HST paid or payable on the following purchases and expenses may be eligible for the public service bodies' rebate:

  • general operating expenses, such as rent, utilities, and administration expenses, for which you cannot claim ITCs;
  • most allowances and reimbursements you pay to employees involved in your exempt activities;
  • property and services used, consumed, or supplied in your exempt activities; and
  • capital property. However, you cannot claim the rebate when you change the use of capital property from primarily commercial activities to primarily non-commercial activities. This is because you have to calculate the basic tax content of the property with such a change in use and the basic tax content formula already takes the public service bodies' rebate into account.

Non-eligible purchases and expenses

The GST/HST paid or payable on certain purchases and expenses is not eligible for the public service bodies' rebate. These purchases and expenses include:

  • memberships in a dining, recreational, or sporting club;
  • tobacco products and alcoholic beverages you supply and for which you are not required to collect the GST/HST (except when the alcohol or tobacco is included in the price of a meal);
  • property and services you acquire to provide long-term residential accommodation (one month or more), unless more than 10% of the accommodation is restricted to seniors, youths, students, or individuals with a disability or with limited financial resources who qualify for occupancy or reduced rents under a means or income test;
  • property and services you acquire primarily (more than 50%) for the supply of a parking space made available to residential tenants unless more than 10% of the residential accommodation associated with the parking space is restricted to seniors, youths, students, or individuals with a disability or limited financial resources who qualify for occupancy or reduced rents under a means or income test;
  • property and services acquired primarily for making a supply of real property to another person for use by that person in leasing residential property on an exempt basis (including incidental parking), unless that other person is a PSB and more than 10% of the residential property is restricted to seniors, youths, students, individuals with a disability, or individuals with limited financial resources who qualify for occupancy or reduced rents under a means or income test;
  • property or services you supply to another person , if the property or service is a taxable benefit to that person for income tax purposes, but you do not have to remit any GST/HST on the supply; 
  • property and services considered to be acquired by you acting as the operator of a joint venture (where an election has been filed) if any of the co-venturers would not be entitled to claim a public service bodies' rebate if they were acquired by the co-venturer; and
  • property and services you acquire to supply to an officer, employee, or member, or to another person related to that person, for personal use unless:
    • you supply it for its fair market value in the same year you acquire it and tax is payable in respect of the supply; or
    • you supply the good or service free of charge to the person and it is not a taxable benefit.

Depending on your type of activity, the rules may be different. If you need help to determine if a purchase or expense qualifies for the rebate, call 1-800-959-5525.

Example

A qualifying NPO owns an apartment building and rents 5% of the apartments on a long-term basis to individuals with a disability. As less than 10% of the apartment building is used as housing that is restricted to individuals with a disability, the NPO cannot claim a public service bodies' rebate of a percentage of the GST/HST it pays or owes on its expenses incurred to maintain the apartment building, as they are not eligible expenses.

Rebate of the provincial part of the HST

You may be eligible for a public service bodies' rebate of some of the provincial part of the HST paid or payable on eligible purchases and expenses if you are:

  • a charity that is not a selected PSB and you are resident in one or more participating provinces;
  • a qualifying NPO that is not a selected public service body and you are resident in one or more participating provinces;
  • a facility operator or an external supplier resident in British Columbia, New Brunswick, Nova Scotia, or Ontario;
  • a hospital authority resident in British Columbia, Nova Scotia, or Ontario;
  • a school authority, university or public college that is established and operated other than for profit resident in British Columbia, Nova Scotia, or Ontario;
  • a municipality resident in British Columbia, New Brunswick, Nova Scotia, or Ontario; or

    Note
    The HST applies in British Columbia only after June 2010 and before April 2013.

  • a selected PSB resident in Newfoundland and Labrador, or Prince Edward Island, that is also a charity, public institution, or qualifying NPO for non-selected PSB activities.

Note

The rebate of the provincial part of the HST only applies in British Columbia to claim periods that end on or after July 1, 2010, and begin before April 1, 2013. In Prince Edward Island, this rebate only applies to claim periods that end on or after April 1, 2013.

Special rules apply if you are resident in British Columbia or Prince Edward Island and your claim period includes the previously mentioned HST transitional dates. For more information call GST/HST Rulings at 1-800-959-8287 .

If you are resident in more than one province, at least one of which is a participating province, calculate your public service bodies' rebate for the provincial part of the HST based on the extent you intended to consume, use, or supply the eligible purchases and expenses in the course of your activities in each participating province that you are resident in.

If you have multiple activity types in more than one participating province you have to calculate your rebate of the provincial part of the HST for each activity type for each participating province in which you are resident to the extent you intended to consume, use, or supply property or services in the course of your activities in each province that you are resident in.

For more information, see Special rules for claimants with multiple activity types and Special rules for claimants resident in more than one province.

You may be resident in more than one province. You are considered to be resident in a province if you are resident in Canada and:

  • if you are a corporation, your corporation is incorporated or continued under the laws of that province and not continued elsewhere;
  • if you are a partnership, an unincorporated society, a club, an association or an organization, or a branch of such an organization, the member or the majority of the members having management and control is resident in that province;
  • if you are a labour union, you are carrying on labour union activities in that province and have a local union or branch in that province; or
  • in any case, you have a permanent establishment in that province.

For example, if you have a permanent establishment in a participating province and another permanent establishment in a non participating province, you would be considered resident in both provinces. If you need help to determine your organization's place of residence, call 1-800-959-5525.

For more information, see GST/HST Info Sheet GI-121, Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate.

Provincial point-of-sale rebates

Participating provinces provide a point-of-sale rebate of the provincial part of the HST payable on qualifying items. When vendors provide point-of-sale rebates for the provincial part of the HST, they only collect the 5% federal part of the HST payable on the sales of these items.

Following are some of the items that qualify for the point-of-sale rebate:

British Columbia (July 2010 to March 2013) Books*, children's clothing and footwear, children's diapers, children's car seats, feminine hygiene products, and motor fuels
New Brunswick and Newfoundland and Labrador Books*
Nova Scotia Books*, children's clothing and footwear, children's diapers, and feminine hygiene products
Ontario (as of July 2010) Books*, children's clothing and footwear, children's diapers, children's car seats, feminine hygiene products, qualifying newspapers, and qualifying food and beverages
Prince Edward Island (as of April 2013) Books*, children's clothing and footwear, and qualifying heating oil
* Books, for the point-of-sale rebate, include audio books, but not e-books, newspapers, magazines, catalogues, colouring books, agendas, etc.

For detailed description of all the qualifying items, including any exceptions, go to Goods and services tax/harmonized sales tax (GST/HST), or see Guide RC4033, General Application for GST/HST Rebates.

A vendor's ability to claim ITCs would not be affected by crediting purchasers in this manner. If the vendor does not credit the point-of-sale rebate, the purchaser might be able to apply for a rebate of the provincial part of the HST using Form GST189, General Application for Rebate of GST/HST.

You can only claim a public service bodies' rebate of the federal part of the HST on these items. If HST taxable items and provincial point-of-sale rebate items are included on the same purchase invoice, you have to separate the federal part of the HST and the provincial part of the HST paid on that invoice in order to calculate the amounts on which the federal and provincial (if applicable) rebates can be claimed.

For more information, go to Goods and services tax/harmonized sales tax (GST/HST), and see the following GST/HST Info Sheets:

Example

Marie's Daycare is a charity that runs a daycare centre. Marie's Daycare purchases books and pencils from Jackson's Bookstore in Ontario.

Jackson's Book Store
Books $ 120.00
Pencils $ 14.00
Subtotal $ 134.00
HST $ 7.82
Total amount due $ 141.82

Marie's Daycare received a point of sale rebate of the provincial part of the HST on the books; therefore, only the federal part of the HST was paid:

$120.00 × 5% = $6.00

Marie's Daycare paid HST on the pencils:

$14.00 × 13% = $1.82

Marie's Daycare will have to track these amounts separately as the tax paid on each will have to be separated when making the public service bodies' rebate claim.

How do you claim the public service bodies' rebate?

To file your first rebate application, use Form GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund, and, if applicable, Form RC7066 SCH, Provincial Schedule - GST/HST Public Service Bodies' Rebate. After we process your first rebate application, we will send you Form GST284, Application for GST/HST Public Service Bodies' Rebate and GST Self Government Refund, and, Form GST284 SCH, Provincial Schedule - GST/HST Public Service Bodies' Rebate, which are personalized versions of Form GST66 and Form RC7066 SCH, for your next application.

For more information, see Completing the public service bodies' rebate application and Completing the provincial schedule. Keep this guide to help you complete future rebate applications.

GST/HST registrants

If you are a GST/HST registrant, you can complete one rebate application for each reporting period.

If you are filing your return electronically, you can also file your rebate application electronically using:

If you choose not to file your rebate application electronically, you have to send your rebate application to the address on the rebate form no later than the day you electronically file your return.

If you are claiming the amount of your rebate on line 111 of your GST/HST return and you are filing your return using another electronic filing option, you have to send your rebate application to the address on the rebate form no later than the day you file your GST/HST return.

If you are filing a paper return, send your rebate application with that GST/HST return.

Do you have a branch or division that files separate GST/HST returns?

If you have a branch or division that files its own GST/HST returns, it also has to file separate rebate applications using the same filing frequency as the head office or parent.

If a branch or division is not authorized to file separate GST/HST returns and rebate applications, include its rebate claims on the head office or parent application.

To find out how to apply for authorization to file separate rebate applications and returns, see Branches and divisions.

Non-registrants

If you are not a GST/HST registrant, you can complete two rebate applications for each fiscal year, one for the first six months of your fiscal year and another for the last six months of your fiscal year.

You can file your rebate application electronically using our online services at:

If you choose to file a paper rebate application, mail your completed rebate application to the address indicated on the form.

File only one rebate application for your whole organization unless you have received authorization for a branch or division to file separate rebate applications. An authorized branch or division has to file its own rebate applications. For more information, see Branches and divisions.

Branches and divisions

If your organization has a branch or division, the head office can apply for authorization to allow the branch or division to file its own rebate applications, separate from the head office.

To be eligible, the branch or division has to be identified separately from the head office by its location or the nature of its activities, and it must have its own separate books and records. To apply for authorization, the head office has to complete Form GST10, Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions, or call 1-800-959-5525.

Note

If your organization receives this authorization and is a GST/HST registrant, the authorized branch or division also has to file its own GST/HST returns, separate from the head office.

Each branch or division that we authorize will use the head office's Business Number (BN) when it applies for its rebate; however, the account identifier at the end of the BN will be different to identify it as a branch. For example, the head office may have the account identifier RT0001 at the end of its BN and a branch or division may have the account identifier RT0002.

We will inform the head office or parent organization of these numbers and the date when the branches or divisions can begin filing their separate rebate applications. Branches or divisions have to use their BN on all their rebate applications and correspondence. If a branch or division is not authorized to file separate GST/HST rebate applications, include its rebate claims on the head office or parent application.

Filing deadlines for the public service bodies' rebate

If you are a GST/HST registrant, you have up to four years from the due date of your GST/HST return for the claim period in which you incurred the expense to file a rebate application.

If you are not a GST/HST registrant, you have up to four years from the last day of the claim period in which you incurred the expense to file a rebate application.

Exception to the four-year limit
When the supplier is assessed for tax that was not collected from you during the period, and you then pay the tax after the four-year limitation, you can complete a separate rebate application to cover that claim period. For more information, call 1-800-959-5525.

Filing deadline for claimants resident in British Columbia

British Columbia is no longer a participating province effective April 1, 2013. If you are resident in British Columbia, all applications for public service bodies' rebates of the provincial part of the HST must only relate to HST paid or payable before this date.

If you are a GST/HST registrant, a public service bodies' rebate application for a claim period that includes March 31, 2013, must be sent to us no later than four years after the due date for filing your GST/HST return that includes that date. For example, a rebate application that covers an annual claim period of March 1, 2013 to February 28, 2014, must be sent to us no later than May 31, 2018.

If you are not a GST/HST registrant, a public service bodies' rebate application for a claim period that includes March 31, 2013, must be sent to us no later than four years after the last day of the claim period in which the expenses were incurred. For example, a rebate application that covers a claim period of October 1, 2012 to March 31, 2013, must be sent to us no later than March 31, 2017.

How do you view your public service bodies' rebate?

You can view a summary of your assessed PSB's rebate or view the status of your public service bodies' rebate using our online services at:

How do you make changes to a rebate application you already filed?

If you need to change a rebate that you have already filed, you can:

Required documents

Do not send any documents with your application (unless you are a NPO sending Form GST523-1, Non-profit organizations - Government Funding, to update your eligibility as a qualifying NPO). However, you have to keep adequate books and records, including original invoices, for six years from the end of the year they relate to in case we ask to see them.

Completing the public service bodies' rebate application

All claimants have to complete Parts A, B, D, and E of the Form GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund , or Form GST284, Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund.

Complete Part C only if you are a GST/HST registrant and you want to claim your rebate on line 111 of your GST/HST return (see Part C - Offset on GST/HST return).

If you have a business number for purposes of claiming a rebate only, you are not considered to be a GST/HST registrant. If you do not know whether you are a GST/HST registrant, call 1-800-959-5525 .

If you are claiming a rebate of the provincial part of the HST, you must also complete Form RC7066 SCH, Provincial Schedule - GST/HST Public Service Bodies' Rebate or GST284 SCH, Provincial Schedule - GST/HST Public Service Bodies' Rebate , and attach it to your application. For more information, see Completing the provincial schedule.

Incomplete or incorrect information may cause a delay in processing your application.

Part A - Identification

Business Number

Print your full Business Number (BN), including the complete "RT" account identifier at the end, in the space provided on all of your applications. Also print it on all of your correspondence with us.

If you do not have a BN, we will assign one to you with your first application. If you do not know whether you have a BN, call 1-800-959-5525.

Name and address

Enter the complete name (and any operating or trade name) and the mailing address of your organization. Enter your physical location if it is different from the mailing address. We will send all correspondence and cheques to your mailing address.

Contact person

Enter the name and telephone number of the person in your organization who we can contact if we need more information about your application. If you want us to deal with the contact person as your representative for your business account related information, we need your consent.

You can give this consent online at My Business Account or by sending us a completed Form RC59, Business Consent.

Charity registration number

Enter the charity registration number assigned to you as a charity under the Income Tax Act if applicable. This number is your BN plus an account identifier that starts with RR.

Fiscal year-end

Enter your fiscal year end. If your organization is a non-registrant, its fiscal year end determines its claim periods for filing rebate applications. For more information, see Non-registrants.

Future applications

After we receive your first public service bodies' rebate application, we will start sending you Form GST284, Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund , and Form GST284 SCH, Provincial Schedule - GST/HST Public Service Bodies' Rebate, which are personalized rebate applications, for all of your future claims.

The personalized form will have most of the Part A information pre-printed. You will only need to enter the charity registration number (if applicable) and your fiscal year-end. However, you should review the pre-printed information to be sure it is accurate. To tell us about changes, use the notification of change area on the envelope that we send your application in.

Part B - Claim period

GST/HST registrants

Enter the claim period of your application. Your claim periods are the same as your reporting periods for your GST/HST returns. You file your applications with the same frequency as your GST/HST returns (monthly, quarterly, or annually).

Non-registrants

Enter the claim period of your application. Your claim period has to be a six month period covering either the first six months or the last six months of your fiscal year. You cannot claim a rebate more than twice a year. For example, a non-registrant organization with a December 31 fiscal year end can file one rebate application for the period from January 1 to June 30 and another for the period from July 1 to December 31 in each fiscal year.

Part C - Offset on GST/HST return

This part applies to GST/HST registrants only.

Tick yes or no to show whether you want to include the total amount claimed from line 409 of the application on line 111 of your GST/HST return. When you transfer the line 409 amount from your application to line 111 of your GST/HST return, you use your rebate to reduce any amount you owe on your return, or to increase any refund.

Enter the period end date of that return in the space provided on the rebate application. Send your rebate application with your GST/HST return.

If you are filing your return electronically, you can also file your rebate application electronically using:

If you choose not to file your rebate application electronically, you have to send your rebate application to the address on the rebate form no later than the day you electronically file your return.

Note

If you have an amount owing on a GST/HST return, even after using your rebate to reduce the amount you owe, make sure we receive the return, rebate application, and remittance by the due date of the return to avoid being charged a penalty for late-filing and interest on the amount owing.

Part D - Details of claim

Complete the table in Part D by entering the amount of the rebate you are claiming for each activity you perform on the applicable line(s). The lines that apply to you depend on your activity type. For information on the different activity types and the corresponding rebate factors see Rebate factors and explanation of activity types.

Part E - Certification

An authorized person from your organization has to sign and date every application and provide a telephone number.

Completing the provincial schedule

Complete Form RC7066 SCH, Provincial Schedule - GST/HST Public Service Bodies' Rebate or GST284 SCH, Provincial Schedule - GST/HST Public Service Bodies' Rebate, to claim a rebate of the provincial part of the HST. Complete only the lines that apply to your province(s) of residence and your activity type(s). The total provincial amount claimed on the provincial schedule is entered on line B of Part D of the rebate application (Form GST66 or Form GST284).

For information on the different activity types and the corresponding rebate factors, see Rebate factors and explanation of activity types .

Attach a copy of the provincial schedule, Form RC7066 SCH or GST284 SCH, to your application and send both to us.

If you are a GST/HST registrant and you are claiming your rebate on your GST/HST return, send the provincial schedule and the application with your return.

If you are filing your return electronically, you can also file your rebate application and provincial schedule electronically using:

If you choose not to file electronically, send us a paper copy of your rebate application and the provincial schedule.

Rebate factors and explanation of activity types

To find out whether your organization is eligible to claim a public service bodies' rebate and the rebate factor that applies, see the following information for your organization type.

If your organization performs more than one type of activity see Special rules for claimants with multiple activity types. If your organization is resident in more than one province, at least one of which is a participating province, see Special rules for claimants resident in more than one province.

If you are a First Nation, see Self-government refund to find out how to claim this refund.

Public Service Body rebate factors and activity types
Public Service Body Type GST or federal part of the HST Provincial part of the HST for NS Provincial part of the HST for NB Provincial part of the HST for *NL Provincial part of the HST for ON Provincial part of the HST for **PEI Provincial part of the HST for BC ***NPP
Municipality 100% 57.14% 57.14% 0% 78% 0% 75% 0%
University 67% 67% 0% 0% 78% 0% 75% 0%
School Authority 68% 68% 0% 0% 93% 0% 87% 0%
Public College 67% 67% 0% 0% 78% 0% 75% 0%
Hospital Authority 83% 83% 0% 0% 87% 0% 58% 0%
Facility Operator 83% 50% 50% 0% 87% 0% 58% 0%
External Supplier 83% 50% 50% 0% 87% 0% 58% 0%
Charity 50% 50% 50% 50% 82% 35% 57% 0%

Qualifying NPO

50% 50% 50% 50% 82% 35% 57% 0%

* Selected public service bodies resident in Newfoundland and Labrador that are also a charity, public institution or qualifying NPO are entitled to claim a 50% rebate of the provincial part of the HST paid or payable on purchases and expenses used in non-selected public service bodies' activities.

** Selected public service bodies resident in Prince Edward Island that are also a charity, public institution or qualifying NPO are entitled to claim a 35% rebate of the provincial part of the HST paid or payable on purchases and expenses used in non-selected public service bodies' activities. 

*** NPP means non-participating provinces, which include all the other provinces and territories not listed above.

Note

The rebate factors for British Columbia apply only to claim periods that end on or after July 1, 2010, and begin before April 1, 2013. The rebate factors for Prince Edward Island apply only to claim periods that end on or after April 1, 2013. Special rules apply if you are resident in British Columbia or Prince Edward Island and your claim period includes the previously mentioned HST transitional dates. For more information, call GST/HST Rulings at 1-800-959-8287 .

Municipality

Municipality means an incorporated city, town, village, metropolitan authority, township, district, county, or rural municipality or other incorporated municipal body however designated. Examples of other incorporated municipal bodies include incorporated communities in Newfoundland and Labrador, incorporated northern hamlets, and incorporated northern settlements in Saskatchewan.

Determined municipality

If a local authority is determined to be a municipality, it has the benefit of municipal status for all GST/HST purposes. For example, a paramunicipal organization can apply to be determined to be a municipality.

Designated municipality

If a person is designated to be a municipality for particular exempt municipal services that it supplies, the person is considered to be a municipality only for the purpose of the public service bodies' rebate and only for those particular exempt municipal services. The designation does not apply to the organization as a whole.

The designation allows the person to apply for a rebate of the GST/HST using the municipality rebate factor, but only for the tax paid or payable on purchases and expenses used in the course of supplying the exempt municipal services for which the organization was designated.

For example, an organization that is not a municipality may be designated by the Minister of National Revenue to be a municipality if it operates a water distribution, sewerage, or drainage system and it provides services of installing, repairing, maintaining, or interrupting that system.

Once designated, the organization's supplies of those services are exempt from the GST/HST. It can also claim a public service bodies' rebate using the municipality rebate factor for the GST/HST paid or payable on purchases and expenses used to provide those services.

Rebate factors

The rebate factor for municipal activities is 100% of the GST or the federal part of the HST paid or payable.

If you are eligible to claim a rebate as a municipality, claim the amount on line 300 of Part D of the application.

Municipalities resident in a participating province

Municipalities resident in a participating province may also qualify for the following rebates:

  • Municipalities resident in Ontario qualify for a 78% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their municipal activities in Ontario. Claim this amount on line 300-ON of the provincial schedule.
  • Municipalities resident in British Columbia qualify for a 75% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their municipal activities in British Columbia. Claim this amount on line 300-BC of the provincial schedule.
  • Municipalities resident in Nova Scotia qualify for a 57.14% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their municipal activities in Nova Scotia. Claim this amount on line 300-NS of the provincial schedule.
  • Municipalities resident in New Brunswick qualify for a 57.14% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their municipal activities in New Brunswick. Claim this amount on line 300-NB of the provincial schedule.
  • Designated municipalities that are charities or public institutions resident in Newfoundland and Labrador qualify for a 50% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of activities other than their designated activities in Newfoundland and Labrador. Claim this amount on line 305-NL of the provincial schedule.
  • Designated municipalities that are qualifying NPOs resident in Newfoundland and Labrador qualify for a 50% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of activities other than their designated activities in Newfoundland and Labrador. Claim this amount on line 306-NL of the provincial schedule.
  • Designated municipalities that are charities or public institutions resident in Prince Edward Island qualify for a 35% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of activities other than their designated activities in Prince Edward Island. Claim this amount on line 305-PE of the provincial schedule.
  • Designated municipalities that are qualifying NPOs resident in Prince Edward Island qualify for a 35% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of activities other than their designated activities in Prince Edward Island. Claim this amount on line 306-PE of the provincial schedule.

For more information about how the GST/HST applies to municipalities, see Guide RC4049, GST/HST Information for Municipalities.

University

A university means a recognized degree-granting institution or an organization that operates a college affiliated with, or a research body of, such an institution.

Note

To qualify for the public service bodies' rebate, the university must be established and operated on a non-profit basis.

Rebate factors

The rebate factor for universities is 67% of the GST or the federal part of the HST paid or payable on property or services consumed, used or supplied in university activities.

If you are eligible to claim a rebate as a university, claim the amount on line 301 of Part D of the application.

Universities resident in a participating province

Universities resident in a participating province may also qualify for the following rebates:

  • Universities resident in Ontario qualify for a 78% rebate of the provincial part of the HST on university activities to the extent that they intended to consume, use, or supply property or services in the course of their university activities in Ontario. Claim this amount on line 301-ON of the provincial schedule.
  • Universities resident in British Columbia qualify for a 75% rebate of the provincial part of the HST on university activities to the extent that they intended to consume, use, or supply property or services in the course of their university activities in British Columbia. Claim this amount on line 301-BC of the provincial schedule.
  • Universities resident in Nova Scotia qualify for a 67% rebate of the provincial part of the HST on university activities to the extent that they intended to consume, use, or supply property or services in the course of their university activities in Nova Scotia. Claim this amount on line 301-NS of the provincial schedule.

School authority

School authority means an organization that operates an elementary or secondary school in which it provides instruction that meets the standards of educational instruction of the province in which it is operated.

Note

To qualify for the public service bodies' rebate, the school authority must be established and operated on a non-profit basis.

Rebate factors

The rebate factor for school authorities is 68% of the GST or the federal part of the HST paid or payable on property or services consumed, used or supplied in activities engaged in by the person in the course of operating an elementary or secondary school.

If you are eligible to claim a rebate as a school authority, claim the amount on line 302 of Part D of the application.

School authorities resident in a participating province

School authorities resident in a participating province may also qualify for the following rebates:

  • School authorities resident in Ontario qualify for a 93% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their activities related to operating an elementary or secondary school in Ontario. Claim this amount on line 302-ON of the provincial schedule.
  • School authorities resident in British Columbia qualify for an 87% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their activities related to operating an elementary or secondary school in British Columbia. Claim this amount on line 302-BC of the provincial schedule.
  • School authorities resident in Nova Scotia qualify for a 68% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their activities related to operating an elementary or secondary school in Nova Scotia. Claim this amount on line 302-NS of the provincial schedule.

Public college

Public college means an organization that operates a post-secondary college or post-secondary technical institute that:

  • receives funds from a government or a municipality to help the organization to continuously provide educational services to the general public; and
  • is dedicated primarily to providing programs of instruction in one or more fields of vocational, technical, or general education.

Note

To qualify for the public service bodies' rebate, the public college must be established and operated on a non-profit basis.

Rebate factors

The rebate factor for public colleges is 67% of the GST or the federal part of the HST paid or payable on property or services consumed, used or supplied in activities engaged in by the person in the course of operating a post-secondary college or post-secondary technical institute.

If you are eligible to claim a rebate as a public college, claim the amount on line 303 of Part D of the application.

Public colleges resident in a participating province

Public colleges resident in a participating province may also qualify for the following rebates:

  • Public colleges resident in Ontario qualify for a 78% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their activities related to operating a post-secondary college or post-secondary technical institute in Ontario. Claim this amount on line 303-ON of the provincial schedule.
  • Public colleges resident in British Columbia qualify for a 75% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their activities related to operating a post-secondary college or post-secondary technical institute in British Columbia. Claim this amount on line 303-BC of the provincial schedule.
  • Public colleges resident in Nova Scotia qualify for a 67% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their activities related to operating a post-secondary college or post-secondary technical institute in Nova Scotia. Claim this amount on line 303-NS of the provincial schedule.

Hospital authority

Hospital authority means an organization that operates a public hospital and that has been designated as a hospital authority for GST/HST purposes by the Minister of National Revenue. The public service bodies' rebate applies to property or services consumed, used, or supplied in activities engaged in by the person in the course of operating a public hospital. The rebate also applies to eligible activities other than the operation of a public hospital, namely operating a qualifying facility for use in making facility supplies, or the making of facility supplies, ancillary supplies, or home medical supplies.

For more information, see GST/HST Memorandum 25.2, Designation of Hospital Authorities and Policy Statement P-245, Determination of "activities engaged in by the person in the course of operating a public hospital".

Rebate factors

The rebate factor for hospital authority activities is 83% of the GST or the federal part of the HST paid or payable.

If you are eligible to claim a rebate as a hospital authority, claim the amount on line 304 of Part D of the application.

Note

If you are a hospital authority that is eligible to claim a rebate for certain health care services other than the operation of a public hospital, claim this rebate on line 310 of Part D of the application. You still use line 304 to claim a rebate for activities related to operating a public hospital.

Hospital authorities resident in a participating province

Hospital authorities resident in a participating province may also qualify for the following rebates:

  • Hospital authorities in Ontario qualify for an 87% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their hospital activities in Ontario. Claim this amount on line 304-ON of the provincial schedule.
    If you also qualify for an 87% rebate of the provincial part of the HST for eligible activities other than the operation of a public hospital, claim this amount on line 310-ON of the provincial schedule.
  • Hospital authorities in British Columbia qualify for a 58% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their hospital activities in British Columbia. Claim this amount on line 304-BC of the provincial schedule.
    If you also qualify for a 58% rebate of the provincial part of the HST for eligible activities other than the operation of a public hospital, claim this amount on line 310-BC of the provincial schedule.
  • Hospital authorities in Nova Scotia qualify for an 83% rebate of the provincial part of the HST paid or payable to the extent that they intended to consume, use, or supply property or services in the course of their activities related to operating a public hospital in Nova Scotia. Claim this amount on line 304-NS of the provincial schedule.
  • Hospital authorities in Nova Scotia qualify for a 50% rebate of the provincial part of the HST paid or payable to the extent that they intended to consume, use, or supply property or services in activities not related to the operation of a public hospital in Nova Scotia. Claim this amount on line 305-NS or 306-NS of the provincial schedule, whichever applies.

For more information on eligible activities other than the operation of a public hospital, call 1-800-959-8287 .

Facility operator

Facility operator means a charity, a public institution, or a qualifying non-profit organization (other than a hospital authority) that operates a qualifying facility. The public service bodies' rebate applies to property or services consumed, used or supplied in activities engaged in by the person in the course of operating a qualifying facility for use in making facility supplies, or of making facility supplies, ancillary supplies, or home medical supplies.

Rebate factors

The rebate factor for facility operators is 83% of the GST or the federal part of the HST paid or payable on its purchases and expenses related to certain health care services it provides, or for its operation of a facility in which certain health care services are provided.

If you are eligible to claim this rebate, claim the amount on line 311 of Part D of the application.

Facility operators resident in a participating province

Facility operators resident in a participating province may also qualify for the following rebates:

  • Facility operators resident in Ontario qualify for an 87% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their activities in Ontario. Claim this amount on line 311-ON of the provincial schedule.
  • Facility operators resident in British Columbia qualify for a 58% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their activities in British Columbia. Claim this amount on line 311-BC of the provincial schedule.
  • Facility operators resident in Nova Scotia qualify for a 50% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their activities in Nova Scotia. Claim the amount on line 305-NS or line 306-NS of the provincial schedule, whichever applies.
  • Facility operators resident in New Brunswick qualify for a 50% rebate of the provincial part of the HST to the extent that they intended to consume, use or supply property or services in the course of their activities in New Brunswick. Claim this amount on line 305-NB or line 306-NB of the provincial schedule, whichever applies.

For more information on rebates for facility operators, call 1-800-959-8287 .

External supplier

External supplier means a charity, a public institution, or a qualifying  NPO (other than a hospital authority or facility operator) that provides certain health care services. The public service bodies' rebate applies to property or services consumed, used or supplied in activities engaged in by the person in the course of making facility supplies, ancillary supplies, or home medical supplies.

Rebate factors

The rebate factor for an external supplier is 83% of the GST or the federal part of the HST paid or payable on its purchases and expenses related to health care services.

If you are eligible to claim this rebate, claim the amount on line 312 of Part D of the application.

External suppliers resident in a participating province

External suppliers resident in a participating province may also qualify for the following rebates:

  • External suppliers resident in Ontario qualify for an 87% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their activities in Ontario. Claim this amount on line 312-ON of the provincial schedule.
  • External suppliers resident in British Columbia qualify for a 58% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their activities in British Columbia. Claim this amount on line 312-BC of the provincial schedule.
  • External suppliers resident in Nova Scotia qualify for a 50% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their activities in Nova Scotia. Claim the amount on line 305-NS or line 306-NS of the provincial schedule, whichever applies.
  • External suppliers resident in New Brunswick qualify for a 50% rebate of the provincial part of the HST to the extent that they intended to consume, use, or supply property or services in the course of their activities in New Brunswick. Claim the amount on line 305-NB or line 306-NB of the provincial schedule, whichever applies.

For more information on rebates for external suppliers, call 1-800-959-8287 .

Charity

Charity means a registered charity or registered Canadian amateur athletic association for income tax purposes, but does not include a public institution (see the definition).

For the purposes of the public service bodies' rebate, a charity also includes a  NPO that operates, otherwise than for profit, a health-care facility for the purpose of providing residents of the facility with the following services:

  • nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care;
  • assistance with the activities of daily living;
  • social, recreational and other related services to meet the psycho-social needs of the residents; and
  • meals and accommodation. This is restricted to facilities where residents have limited physical or mental capacity for self-supervision and self-care.

Rebate factor

The rebate factor for a charity or public institution is 50% of the GST or the federal part of the HST paid or payable.

If you are eligible to claim this rebate, claim the amount on line 305 of Part D of the application.

Charities and public institutions resident in a participating province

Charities resident in two or more provinces, at least one of which is a participating province, must calculate their public service bodies' rebate of the provincial part of the HST based on the extent they intended to consume, use, or supply property or services in the course of their activities in each participating province in which they are resident. For more information, see Special rules for claimants resident in more than one province.

Charities and public institutions resident in a participating province may also qualify for the following rebates:

  • Charities and public institutions resident in Ontario qualify for an 82% rebate of the provincial part of the HST on non-selected PSB activities. Claim this amount on line 305-ON of the provincial schedule.
  • Charities and public institutions resident in British Columbia qualify for a 57% rebate of the provincial part of the HST on non-selected PSB activities. Claim this amount on line 305-BC of the provincial schedule.
  • Charities and public institutions resident in Nova Scotia qualify for a 50% rebate of the provincial part of the HST on non-selected PSB activities. Claim this amount on line 305-NS of the provincial schedule.
  • Charities that are not selected public service bodies resident in New Brunswick qualify for a 50% rebate of the provincial part of the HST on non-selected PSB activities. Claim this amount on line 305-NB of the provincial schedule.
  • Charities and public institutions resident in Newfoundland and Labrador qualify for a 50% rebate of the provincial part of the HST only on non-selected PSB activities. Claim this amount on line 305-NL of the provincial schedule.
  • Charities and public institutions resident in Prince Edward Island qualify for a 35% rebate of the provincial part of the HST only on non-selected PSB activities. Claim this amount on line 305-PE of the provincial schedule.

If you are a charity or public institution that is engaged in multiple activity types, see Special rules for claimants with multiple activity types. If you are a charity or public institution that is resident in more than one province, at least one of which is a participating province, see Special rules for claimants resident in more than one province.

Note

You cannot claim a rebate of the provincial part of the HST for a supply of goods on which you received a point-of-sale rebate when you purchased the goods.

Are you a charity that is a GST/HST registrant?

As a charity that is a GST/HST registrant, you have to use the net tax calculation for charities when you file your GST/HST return, unless you are eligible to elect not to use it and you file the appropriate application with us.

Using the net tax calculation method for charities does not affect your public service bodies' rebate entitlements and you still claim your rebate in the usual way. Therefore, you can claim a rebate of the GST or the federal part of the HST paid or payable on all of the eligible purchases and expenses you made during the claim period for which you cannot claim ITCs. Also, if you qualify for a rebate of the provincial part of the HST, claim it in the usual way.

For more information on the net tax calculation method for charities, see Guide RC4082, GST/HST Information for Charities, and GST/HST Info Sheet GI-066, How a Charity Calculates the Net Tax to be Reported on its GST/HST Return.

Qualifying non-profit organization

A non-profit organization (NPO) or prescribed government organization will be eligible for a rebate if it is a qualifying NPO. An NPO cannot be an individual, estate, trust, charity, municipality, public institution, or government (except a prescribed government organization). An NPO must be organized and operated solely for non-profit purposes and a proprietor, member, or shareholder of the organization cannot receive or benefit from any of the income unless they are a club, society, or association that promotes amateur athletics in Canada.

An organization will be eligible for a rebate if it is a qualifying NPO . To be considered a qualifying NPO, at any time in a fiscal year, the NPO's percentage of government funding for the fiscal year must be at least 40% of its total revenue. To find out how to calculate the percentage of government funding and what form to send us to show that you qualify, see Claiming a rebate as a qualifying non-profit organization.

Rebate factors

The rebate factor for qualifying NPO activities is 50% of the GST or the federal part of the HST paid or payable.

If you are eligible to claim a rebate as a qualifying NPO, claim the amount on line 306 of Part D of the application.

Qualifying NPOs resident in a participating province

Qualifying NPOs resident in two or more provinces, at least one of which is a participating province, must calculate their public service bodies' rebate of the provincial part of the HST based on the extent they intended to consume, use, or supply property or services in the course of their activities in each participating province in which they are resident. For more information, see Special rules for claimants resident in more than one province.

Qualifying NPOs that are resident in a participating province may also qualify for the following rebates:

  • Qualifying NPOs resident in Ontario qualify for an 82% rebate of the provincial part of the HST on non-selected PSB activities. Claim this amount on line 306-ON of the provincial schedule.
  • Qualifying NPOs resident in British Columbia qualify for a 57% rebate of the provincial part of the HST on non-selected PSB activities. Claim this amount on line 306-BC of the provincial schedule.
  • Qualifying NPOs resident in Nova Scotia qualify for a 50% rebate of the provincial part of the HST on non-selected PSB activities. Claim this amount on line 306-NS of the provincial schedule.
  • Qualifying NPOs that are not selected public service bodies resident in New Brunswick qualify for a 50% rebate of the provincial part of the HST on non-selected PSB activities. Claim this amount on line 306-NB of the provincial schedule.
  • Qualifying NPOs resident in Newfoundland and Labrador qualify for a 50% rebate of the provincial part of the HST only on non-selected PSB activities. Claim this amount on line 306-NL of the provincial schedule.
  • Qualifying NPOs resident in Prince Edward Island qualify for a 35% rebate of the provincial part of the HST only on non-selected PSB activities. Claim this amount on line 306-PE of the provincial schedule.

If you are a qualifying NPO that is also a hospital authority, school authority, university, public college, municipality, external supplier, or facility operator, see Special rules for claimants with multiple activity types. If you are a qualifying NPO that is resident in more than one province, at least one of which is a participating province, see Special rules for claimants resident in more than one province.

Note

You cannot claim a rebate of the provincial part of the HST for a supply of goods on which you received a point-of-sale rebate when you purchased the goods.

Printed books

Specified persons can claim a rebate of the GST or the federal part of the HST paid or payable on printed books, audio recordings of printed books, and printed versions of religious scriptures purchased other than for resale. This means that the rebate is not available if the books were acquired to be sold or given away.

Prescribed charities and prescribed non-profit organizations whose primary purpose is the promotion of literacy can claim a rebate of the GST and the federal part of the HST that becomes payable after March 29, 2012, on acquisitions or importations of printed books that are to be given away at no cost.

Note

A point-of-sale rebate is already available in the participating provinces for the provincial part of the HST on printed books. Therefore, you can only apply for a rebate of the federal part of the HST on this application.

For this rebate, printed books do not include certain items such as the following:

  • newspapers;
  • magazines and periodicals that are not purchased by subscription or that have more than 5% of their printed space devoted to advertising;
  • books designed primarily for writing or drawing on;
  • brochures or pamphlets;
  • agendas and calendars;
  • directories; and
  • rate books (for example, insurance rate books).

Filing deadline

You have up to four years from the last day of the claim period in which the tax became payable to file a rebate application for the printed books rebate. 

Specified person - for the purposes of the rebate for printed books, means:

  • a municipality;
  • a university;
  • a public college;
  • a school authority;
  • a charity, a public institution or a qualifying NPO that operates a public lending library; or
  • a prescribed charity or a prescribed qualifying NPO whose primary purpose is the promotion of literacy.

To become prescribed, send your request, including the name of the organization, its governing documents, and a statement of its purposes and activities, to the following address:

Director
Public Service Bodies and Governments Division
Excise and GST/HST Rulings Directorate
320 Queen Street, Tower A, 15th floor
Ottawa ON  K1A 0L5

We will pass our recommendation on to the Department of Finance Canada, which will make the final determination. For more information, see GST/HST Memorandum 13.4, Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures.

Rebate factor

The rebate factor for a specified person is 100% of the GST or the federal part of the HST paid or payable on printed books, audio recordings of printed books, and printed versions of religious scriptures that you bought or imported, other than those you intend to resell.

If you are eligible to claim a rebate for printed books, claim the amount on line 307 of Part D of the application.

Goods and services exported by a charity or a public institution

If you are a charity or a public institution, you can claim a rebate of the GST/HST that you paid on goods or services that you exported outside Canada. To be eligible for the rebate, you must have paid the GST/HST and have exported the goods or services.

Note

You cannot claim a rebate of tax you paid to export goods. The rebate is only for tax paid to buy the goods.

Rebate factors

The rebate factor for exported goods and services is 100% of the GST or the federal part of the HST paid.

If you are eligible to claim a rebate for exported goods and services, claim the amount on line 308 of Part D of the application.

Note

Charities and public institutions not resident in a participating province should also claim their rebate of the provincial part of the HST paid on goods and services exported from Canada on line 308 of Part D of the application. 

Goods and services exported by charities and public institutions resident in a participating province

The rebate factor for the provincial part of the HST is also 100%. Claim this rebate as follows:

  • If you are resident in Ontario, claim this amount on line 308-ON of the provincial schedule.
  • If you are resident in British Columbia, claim this amount on line 308-BC of the provincial schedule.
  • If you are resident in Nova Scotia, claim this amount on line 308-NS of the provincial schedule.
  • If you are resident in New Brunswick, claim this amount on line 308-NB of the provincial schedule.
  • If you are resident in Newfoundland and Labrador, claim this amount on line 308-NL of the provincial schedule.
  • If you are resident in Prince Edward Island, claim this amount on line 308-PE of the provincial schedule.

If you export goods or services for which you previously claimed a public service bodies' rebate on another line, you may still be eligible for a rebate on the amount that did not qualify. After the goods or services have been exported, the difference between the total GST/HST paid and the amount previously claimed as a public service bodies' rebate may be claimed. Claim the difference between the GST or the federal part of the HST and the amount previously claimed on line 308 of the rebate application. Claim the difference between the provincial part of the HST and the amount previously claimed on the appropriate line(s) of the provincial schedule. You have up to four years from the last day of the fiscal year in which tax in respect of the supply became payable to file a rebate application for this rebate.

Self-government refund

Self-government refund, in this guide, refers to a refund available to a First Nation or Inuit government that has entered into a taxation agreement with the Government of Canada that provides for a refund of the GST or the federal part of the HST for property and services that are acquired for self-government activities. First Nations and Inuit governments that have entered into such agreements include those Yukon First Nations with final agreements, the Nisga'a Nation, the Tlicho First Nation, Tsawwassen First Nation, the Maa-nulth First Nations, and the Labrador Inuit (Nunatsiavut Government).

If you are a First Nation that has such an agreement, you may be eligible to claim a refund of 100% of the GST or the federal part of the HST paid or payable on property and services. The terms and conditions that apply to the refund of the GST or the federal part of the HST are included in each agreement.

Claim the refund on line 309 of Part D of the application. The time limit for claiming the self-government refund is stated in your agreement.

How do you calculate the public service bodies' rebate?

The public service bodies' rebate is calculated and claimed on a claim period basis. To claim the rebate, a PSB should file one Form GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund, or Form GST284, Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund, for each claim period in which it is eligible for a rebate. 

The rebate calculation is based on your non-creditable tax charged for the claim period, which is defined later on this page. Non-creditable tax charged for a particular claim period only includes GST/HST that was payable, or that was paid without having become payable, during that claim period. GST/HST payable in one claim period cannot be included in the non-creditable tax charged for a subsequent claim period. Therefore, you can only claim a rebate of an amount of GST/HST on the application for the claim period in which the GST/HST was paid or payable.

The rules for claiming PSB rebates are not the same as the rules for claiming ITCs. For example:

  • If a PSB has not claimed rebates for several claim periods, it should file a separate rebate application form for each claim period. The public service body should not consolidate rebates for multiple claim periods into one rebate application.
  • If a PSB has already claimed a rebate for a claim period and later discovers additional GST/HST that was paid or payable during that claim period, an adjustment must be made to the previously filed rebate claim. The additional tax cannot be included in the rebate application for a different claim period. For more information, see How do you make changes to a rebate appliaction you already filed?.

There are two possible methods to calculate your rebate:

Note

The rebate is available only on the GST/HST paid or payable, not on the full cost of the property or services. You do not pay GST/HST on zero-rated or exempt property and services, such as hearing aids, meals provided to hospital patients, or admissions to certain fund-raising events of charities. Also, you cannot claim a rebate of the provincial part of the HST for which you received a point-of-sale rebate.

Certain purchases and expenses are not eligible for the public service bodies' rebate. For examples of eligible and ineligible purchases and expenses, see What can you claim?.

What is non-creditable tax charged?

Generally, non-creditable tax charged is the GST/HST paid or payable on eligible purchases and expenses that you cannot recover in any way, other than by claiming the public service bodies' rebate. You need to know this amount if you are using the regular method to calculate your rebate.

How do you calculate non-creditable tax charged?

Use the following instructions to calculate the amount of your non-creditable GST charged. To calculate the federal or provincial non-creditable HST charged, use the federal or provincial part of the HST amounts instead of the GST amounts.

Note

If you paid the HST at different rates on your purchases and expenses (for example, if you paid 12% HST on some purchases and expenses and 15% on others) make sure to keep these purchases and expenses separate.

Non-creditable GST charged for a claim period is equal to the total GST paid or payable in the period on eligible purchases and expenses, minus the following amounts:

  • any ITCs you claimed or are entitled to claim for any of that GST (this does not apply to non-registrants because they cannot claim ITCs);
  • any rebate, refund, or remission of any of that GST that it is reasonable to expect you received or are entitled to receive; and
  • any amount of that GST that is refunded, credited, or adjusted in your favour and for which you have either received a credit note from the supplier or you have issued a debit note to the supplier.

The result is your non-creditable GST charged. Use this amount to calculate your rebate of the GST using the regular method.

For HST amounts, you must first separate the federal and provincial parts of the HST. To determine the federal part of the HST, multiply your HST paid or payable on eligible purchases and expenses by:

  • 5/12 for those purchases and expenses taxed at 12 % (between July 1, 2010 and March 31, 2013, British Columbia was a participating province with a 12% HST rate);
  • 5/13 for those purchases and expenses taxed at 13%;
  • 5/14 for those purchases and expenses taxed at 14%; or
  • 5/15 for those purchases and expenses taxed at 15% after the 2010 Nova Scotia rate change.

Add up the results and use this amount to calculate your federal non creditable HST charged.

To determine the provincial part of the HST, multiply your HST paid or payable on eligible purchases and expenses by:

  • 7/12 for those purchases and expenses taxed at 12%;
  • 8/13 for those purchases and expenses taxed at 13%;
  • 9/14 for those purchases and expenses taxed at 14%; or
  • 10/15 for those purchases and expenses taxed at 15% after the 2010 Nova Scotia rate change.

Add up the results and use this amount to calculate your provincial non-creditable HST charged.

Example

A charity resident in Ontario paid $1,300 in HST on goods purchased and used exclusively in Ontario. The charity was not entitled to claim an ITC or any other rebate, refund or remission of that HST.

Total HST paid in claim period: $1,300
Federal part of the HST: $500 ($1,300 x 5/13)
Provincial part of the HST: $800 ($1,300 x 8/13)

The charity calculates its non-creditable tax charged as follows:

  • federal non-creditable HST charged: $500 – $0 = $500
  • provincial non-creditable HST charged: $800 – $0 = $800

When separating the federal and provincial parts of the HST, you also have to take into account any point of sale rebate for the provincial part of the HST on specified items and exclude these items from your calculation (the federal part of the HST paid on these items may be included when calculating your non creditable GST charged as explained on the previous page).

To find out how to calculate your rebate for the federal part and the provincial part of the HST, see Step 2.

Note

If you paid a GST/HST-included amount and need to know the amount of tax that was included, see How do you calculate the amount of GST/HST included in a purchase price?.

Using the regular method to calculate your rebate

Use the following steps to calculate your public service bodies' rebate using the regular method.

Step 1

Calculate your rebate of the GST

Do the following calculation to determine your public service bodies' rebate of the GST for each activity you are engaged in.

Non-creditable GST charged for the claim period
×
Your rebate factor for the GST
=
Public service bodies' rebate for the GST

To determine your non-creditable tax charged, see How do I calculate non-creditable tax charged?.

To determine your rebate factor for the GST, see Rebate factors and explanation of activity types.

If you are engaged in more than one activity type you have to calculate your public service bodies' rebate of the GST using more than one rebate factor. For more information, see Special rules for claimants with multiple activity types.

Step 2

Calculate your rebate of the federal part of the HST

To calculate your rebate of the federal part of the HST, you must first determine the federal part of the HST that you paid or that was payable on eligible purchases and expenses during the claim period.

Complete the following calculation(s) that apply to you. If you have purchases and expenses that were taxed at different rates, make sure to keep them separate.

Multiply your HST paid or payable on eligible purchases and expenses by:

  • 5/12 for those purchases and expenses taxed at 12%;
  • 5/13 for those purchases and expenses taxed at 13%;
  • 5/14 for those purchases and expenses taxed at 14%;
  • 5/15 for those purchases and expenses taxed at 15% after the 2010 Nova Scotia rate change.

Add up the results and use this amount to calculate your federal non-creditable HST charged. To find out how to calculate this amount, see How do you calculate non-creditable tax charged?.

Multiply your federal non-creditable HST charged by your rebate factor for the federal part of the HST to determine your rebate of the federal part of the HST. To find out your rebate factor, see Rebate factors and explanation of activity types.

If you are engaged in more than one activity type you have to calculate your public service bodies' rebate using more than one rebate factor. For more information, see Special rules for claimants with multiple activity types.

Step 3

Add up the results from steps 1 and 2 (by activity type if you are engaged in multiple activity types) and enter the total on the appropriate line(s) ( lines 300 to 312 ) of Part D of the application. Add up the amounts on lines 300 to 312 and enter the total on line A of the application.

Step 4

Calculate your rebate of the provincial part of the HST

Only certain organizations can claim a rebate of the provincial part of the HST. To find out if you are eligible, see Rebate of the provincial part of the HST.

If you are resident in more than one province, at least one of which is a participating province, determine the extent you intend to consume, use or supply property or services in the course of your activities in each province that you are resident in.

Complete the following calculation(s) that apply to you. If you have purchases and expenses that were taxed at different rates, make sure to keep them separate.

If you are eligible for a rebate of the provincial part of the HST, multiply your HST paid or payable on eligible purchases and expenses by:

  • 7/12 for those purchases and expenses taxed at 12%;
  • 8/13 for those purchases and expenses taxed at 13%;
  • 9/14 for those purchases and expenses taxed at 14%;
  • 10/15 for those purchases and expenses taxed at 15% after the 2010 Nova Scotia rate change.

Add up the results and use this amount to calculate your provincial non-creditable HST charged. To find out how to calculate this amount, see How do I calculate non-creditable tax charged?.

Multiply your provincial non-creditable HST charged by your rebate factor for the provincial part of the HST for each activity type for each province in which you are resident and, if applicable, the extent of consumption, use or supply in each province, to determine your rebate of the provincial part of the HST.

If you are engaged in more than one activity type, see Special rules for claimants with multiple activity types.

If you have activities in more than one province, at least one of which is a participating province, see Special rules for claimants resident in more than one province.

Do not include in your calculation any amount for which a point-of-sale rebate of the provincial part of the HST was received.

To find out your rebate factor, see Rebate factors and explanation of activity types.

Enter the amount(s) on the appropriate line(s) of the provincial schedule. The total from your provincial schedule is reported on line B of Part D of the application.

Step 5

Add lines A and B on your rebate application and enter the total on line 409 of your application. This is your public service bodies' rebate of the GST/HST.

Example

A municipality in New Brunswick is registered for the GST/HST. It buys property and services for use in its taxable and exempt activities during the claim period of April 1, 2012, to June 30, 2012. The municipality paid 13% HST on all of its taxable purchases and expenses and claimed the following ITCs:

Total HST paid in claim period $5,000
ITCs claimed 2,100
Non-creditable HST charged $2,900

Rebate of the federal part of the HST

Calculate the federal part of the non-creditable HST charged as follows:

$2,900 x 5/13 = $1,115.38

The federal rebate factor for municipalities is 100%. The rebate for the federal part of the HST is:

$1,115.38 x 100% = $1,115.38

The municipality enters $1,115.38 on line 300 of Part E of the application.

Rebate of the provincial part of the HST

Calculate the provincial part of the non-creditable HST charged as follows:

$2,900 x 8/13 = $1,784.62

The provincial rebate factor for municipalities in New Brunswick is 57.14%. Calculate the rebate of the provincial part of the HST as follows:

$1,784.62 x 57.14% = $1,019.73

The municipality enters $1,019.73 on line 300-NB of the provincial schedule and on line B of Part D of the application.

The total rebate claim on line 409 of Part D will be $2,135.11 ($1,115.38 + $1,019.73).

Note
In this example, the rebate factors for the federal and provincial parts of the HST are different because it is a municipality resident in New Brunswick. The municipality does not have to factor in the extent of use in each participating province because it is only resident in one province.

If you are a PSB resident in a participating province and you get a point-of-sale rebate of the provincial part of the HST on some of your purchases, you have to exclude the federal part of the HST from the non-creditable tax charged before making your calculations to separate the federal and provincial parts of the HST. You add the amount you excluded to the federal part of the HST calculated before applying the federal rebate factor.

Example

A university in Ontario is registered for the GST/HST. It buys property and services for use in its taxable and exempt activities during the claim period of July 1, 2012, to September 30, 2012. The university paid 13% HST on all of its taxable purchases and expenses and claimed ITCs.

It also received a point-of-sale rebate of the provincial part of the HST for certain specified purchases:

Total HST paid in claim period     $ 5,000
ITCs claimed     2,100
      $ 2,900
Less the federal part of the HST paid
on goods on which a point-of-sale
rebate was received
    $ 100
Non-creditable HST charged     $ 2,800
Rebate of the federal part of the HST
Calculate the federal part of the non-creditable HST charged as follows:
$2,800 × 5/13 = $ 1,076.92
Add (the federal part of the HST from above)     $ 100.00
    = $ 1,176.92

The federal rebate factor for universities is 67%. The rebate of the federal part of the HST is:

$1,176.92 x 67% = $788.54

The university enters $788.54 on line 301 of Part D of the application.

Rebate of the provincial part of the HST

Calculate the provincial part of the non-creditable HST charged as follows:

$2,800 x 8/13 = $1,723.08

The provincial rebate factor for universities in Ontario is 78%. Calculate the rebate of the provincial part of the HST as follows:

$1,723.08 x 78% = $1,344.00

The university enters $1,344.00 on line 301-ON of the provincial schedule.

The total rebate claim entered on line 409 of Part D will be $2,132.54 ($788.54 + $1,344.00).

Note
The university does not have to factor in the extent of use in each participating province because it is only resident in one province.

Are you a resident of a non-participating province that buys property and services in a participating province?

As a resident of a non-participating province, you can claim a public service bodies' rebate of the federal part of the HST paid or payable on purchases and expenses made in a participating province and for the GST paid or payable on purchases and expenses made in a non-participating province.

Since you are not a resident of a participating province, you are not eligible for a public service bodies' rebate of the provincial part of the HST.

Did you buy goods in a participating province and bring them into another province?

If you bought goods in a participating province and removed them from that province for consumption, use, or supply exclusively outside the participating province, you may be entitled to a rebate of all or a portion of the HST paid. For example, you may be entitled to a rebate of a portion of the provincial part of the HST on goods if you moved the goods from a participating province with a higher rate to a participating province with a lower rate. You must have paid the appropriate provincial sales tax in the province of use before claiming a rebate of the provincial part of the HST.

For more information, see Form GST495, Rebate Application for Provincial Part of Harmonized Sales Tax (HST).

Note

If you claim, or are entitled to claim, a rebate of the provincial part of the HST using Form GST495, that amount cannot also be claimed as a public service bodies' rebate.

Did you buy services or intangible personal property in a participating province for use in another province?

If you bought services or intangible personal property in a participating province that are for use significantly (10% or more) outside the participating province, you may be entitled to a rebate of some or all of the provincial part of the HST paid. Use Form GST189, General Application for Rebate of GST/HST, to apply for this rebate.

Note

If you claim, or are entitled to claim, a rebate of the provincial part of the HST using Form GST189, that amount cannot also be claimed as a public service bodies' rebate.

For more information, see Technical Information Bulletin B-080R, Rebates of HST on Supplies Made from the Participating Provinces.

Example

A qualifying NPO resident in Alberta is registered for the GST/HST. It buys property and services in Nova Scotia (a participating province) and Alberta (a non-participating province) to use in its taxable and exempt activities. All purchases and expenses made in Alberta were subject to 5% GST. All purchases and expenses made in Nova Scotia were subject to 15% HST.

Since the qualifying NPO is not a resident of a participating province, it cannot claim a public service bodies' rebate of the provincial part of the HST. The qualifying NPO may be eligible for a rebate of the provincial part of the HST using Form GST189 or Form GST495 for property that it removed from Nova Scotia for use in Alberta or for services that it acquired for use significantly in Alberta.

Public service bodies' rebate calculation

The qualifying NPO will calculate its non-creditable GST charged and federal non-creditable HST charged (see Using the regular method to calculate your rebate), and multiply these amounts by the qualifying NPO rebate factor of 50%.

How do you calculate the amount of GST/HST included in a purchase price?

If the GST/HST was included in the purchase price (it was not shown separately on the invoice), calculate the amount of GST/HST included by using one of the following calculations. The calculation you have to use depends on whether you were charged the GST or the HST and at what rate (5%, 12%, 13%, 14%, or 15%).

If you were charged the GST :

When the GST is included in a purchase price, do one of the following calculations, whichever applies, to find out the amount of GST included.

If you were charged 5% GST:

purchase price (GST included) × 5/105 = GST charged

Note

The amount on which vendors charge the GST should not include provincial sales tax.

If you were charged the HST:

When the HST is included in a purchase price, do one of the following calculations, whichever applies, to determine the amount of HST included.

If you were charged 12% HST:
purchase price (HST included) × 12/112 = HST charged

If you were charged 13% HST:

purchase price (HST included) × 13/113 = HST charged

If you were charged 14% HST:

purchase price (HST included) × 14/114 = HST charged

If you were charged 15% HST:

purchase price (HST included) × 15/115 = HST charged

Notes

If you were charged the HST on some items on an invoice and received a point-of-sale rebate on others on the same invoice, you will have to separate the items on which you paid the HST from those on which you paid the federal part of the HST only.

Include the items on which you were charged the HST when calculating the HST amounts. Include the items on which you were charged the federal part of the HST only when calculating the GST amounts.

Using the simplified method to calculate your rebate

The simplified method to calculate your rebate is another way to calculate your public service bodies' rebate, whether or not you are a GST/HST registrant. If you are eligible to use this method and choose to do so, you will not have to track the GST/HST you paid on each invoice.

However, you have to keep documents to support your application and, if you are a registrant, continue to charge, collect, and remit the GST/HST on your supplies as usual. You do not have to file any forms with us to start using this method, but you have to meet certain conditions.

Note

You cannot use the simplified method to calculate your rebate for real property. In such situations, the amount of tax paid on real property that qualifies for the rebate should be added after you have calculated your rebate using the simplified method.

The simplified method to calculate rebates cannot be used to calculate your rebate for exported goods and services ( line 308 ) or for printed books ( line 307 ).

You are eligible to use the simplified method for claiming rebates if you meet all of the following conditions:

  • You and your associates have annual worldwide revenues from taxable supplies of property and services that do not exceed $1 million (increased from $500,000 beginning January 1, 2013) in your immediately preceding fiscal year and the preceding fiscal quarters in the current fiscal year. This limit does not include goodwill, zero-rated financial services, or sales of capital real property.
  • Your taxable purchases in Canada must not exceed $4 million (increased from $2 million beginning January 1, 2013) in the immediately preceding fiscal year. The $4 million purchase limit does not include zero-rated purchases, but does include purchases imported into Canada or brought into a participating province. You must be able to reasonably expect that your taxable purchases in the current fiscal year will not be more than $4 million.

Use the following steps to calculate your rebate using the simplified method.

Step 1

Add up separately your eligible purchases and expenses for which you were charged the GST/HST at 5%, 12%, 13%, 14%, or 15%. For example, if you have purchases and expenses on which you paid the GST at 5%, add up all of those purchases. If you also have purchases on which you paid the GST at 6%, add up all of those purchases and expenses separately from those taxed at 5%. This could include purchases and expenses for which you received a point-of-sale rebate of the provincial part of the HST and only had to pay the federal part of the HST. For more information on point-of-sale rebates, see Step 5.

Only include purchases and expenses for use in your organization's activities and on which the GST or the HST is paid or payable by you or by an employee whom you have reimbursed. If you are a charity or public institution, only include purchases and expenses for use in your organization's activities and on which the GST or the HST is paid or payable by you or by an employee or volunteer whom you have reimbursed. Make sure to include:

  • the purchase price;
  • the GST or the HST;
  • non-refundable provincial taxes (only for purchases and expenses taxed at 5% GST);
  • reasonable tips;
  • import duties; and
  • interest and late penalties paid for supplies taxed at 5%, 12%, 13%, 14%, or 15%.

Do not include:

  • the part of purchases and expenses for which you claimed or will claim ITCs;
  • purchases and expenses on which you have not paid the GST/HST, such as salaries, insurance payments, interest paid, and other exempt or zero-rated purchases and expenses as well as purchases and expenses from a non-registrant;
  • purchases and expenses made outside Canada that are not subject to the GST/HST;
  • the part of ITCs on meals and entertainment that is subject to recapture;
  • refundable or rebatable provincial sales taxes; and
  • purchases and rental of real property.
Note

If you are a registrant, you must separate your expenses between those for exempt activities and those for commercial activities. For more information, see Guide RC4022, General Information for GST/HST Registrants.

Step 2

Multiply your eligible purchases and expenses calculated in step 1 by:

  • 5/105 for those purchases and expenses taxed at 5% GST;
  • 5/112 for those purchases and expenses taxed at 12% HST;
  • 5/113 for those purchases and expenses taxed at 13% HST;
  • 5/114 for those purchases and expenses taxed at 14% HST; and
  • 5/115 for those purchases and expenses taxed at 15% HST after the 2010 Nova Scotia rate change;

Step 3

Add up all of the results from step 2. Then add any GST or the federal part of the HST that you paid on purchases of real property for which you cannot claim an ITC as well as any federal part of the HST paid on items for which a point-of-sale rebate was received for the provincial part of the HST if these sales were not already included in step 1.

Step 4

Multiply the amount you calculated in step 3 by your rebate factor for the GST or the federal part of HST. To find the rebate factor that applies to you, see Rebate factors and explanation of activity types.

If you are engaged in more than one activity type, you have to calculate your public service bodies' rebate of the GST or the federal part of the HST using more than one rebate factor. For more information, see Special rules for claimants with multiple activity types.

Step 5

If you are resident in a participating province, you may also be entitled to a rebate of the provincial part of the HST. To find out if you are eligible, see Rebate of the provincial part of the HST. If you are eligible, complete this step and step 6. If not, go to step 7.

Note

If you can claim a rebate of the provincial part of the HST, you must make sure that you do not include any amount for which you received a point-of-sale rebate of the provincial part of the HST (such as a point-of-sale rebate on books) in the calculation for step 5. Include the federal part of the HST paid on these purchases and expenses when calculating the amount of the GST or the federal part of the HST in step 2.

To calculate your rebate of the provincial part of the HST, multiply your total eligible purchases and expenses in step 1 by:

  • 7/112 for those purchases and expenses taxed at 12% HST;
  • 8/113 for those purchases and expenses taxed at 13% HST;
  • 9/114 for those purchases and expenses taxed at 14% HST; and 
  • 10/115 for those purchases and expenses taxed at 15% HST (in Nova Scotia).

Step 6

Add up all the results from step 5 and multiply by your rebate factor for the provincial part of the HST. To find the rebate factor that applies to you, see Rebate factors and explanation of activity types.

Notes

If you are engaged in more than one activity type, you have to calculate your public service bodies' rebate of the provincial part of the HST using more than one rebate factor. For more information, see Special rules for claimants with multiple activity types.

If you are resident in more than one province, at least one of which is a participating province, you have to determine the extent you intended to consume, use or supply the property or service in the course of each activity type in each province in which you are resident. For more information, see Special rules for claimants resident in more than one province.

Step 7

Enter the results of step 4 and step 6 on the appropriate lines of your application and provincial schedule.

Example 1

A charity located in Manitoba offers exempt arts and crafts programs to children. GST was charged at 5% on all taxable purchases and expenses and the 7% provincial sales tax (PST) is not rebatable or refundable.

Item Amount GST PST Total
Rent $ 1,500 $ 75   - $ 1,575
Employees' salaries $ 1,000   -   - $ 1,000
Advertising $ 100 $ 5   - $ 105
Equipment $ 400 $ 20 $ 28 $ 448
Supplies $ 300 $ 15 $ 21 $ 336
Total $ 3,300 $ 115 $ 49 $ 3,464

Step 1

Taxable expenses = total expenses minus employees' salaries and rent
  = $3,464 - $1,000 - $1,575
  = $889

Step 2

Multiply $889 by 5/105:
  = $889 x 5/105
  = $42.33

Step 3

To calculate the charity's rebate, add the GST paid on the rent to the amount determined in Step 2:

$42.33 + $75 = $117.33
Step 4

Multiply the result by the rebate factor of 50%:

$117.33 x  50% = $58.67

The total rebate available is $58.67. Step 5 does not apply as the charity is not resident in a participating province.

Example 2

A charity located in Ontario offers exempt arts and crafts programs to children. HST was charged at 13% on all taxable purchases. A point-of-sale rebate was given on $100 for the purchase of certain printed books included in supplies.

Item Amount HST Total
Rent $ 1,500 $ 195 $ 1,695
Employees' salaries $ 1,000 - $ 1,000
Advertising $ 100 $ 13 $ 113
Equipment $ 400 $ 52 $ 452
Supplies $ 300 $ 39 $ 339
Totals: $ 3,300 $ 299 $ 3,599
Point-of-sale rebate on books* ($ 100) ($ 8) ($ 108)
Totals: Price includes HST $ 3,200 $ 291 $ 3,491
* Price includes the federal part of the HST only $ 100 $ 5 $ 105

Step 1

Taxable expenses at the HST rate = total expenses minus employees' salaries and rent (this does not include the expense on which a point-of-sale rebate was received):

= $3,491 - $1,000 - $1,695
= $796

Step 2

Multiply $796 by 5/113:
  = $796 x 5/113
  = $35.22

Step 3

To calculate the charity's rebate, add the federal part of the HST paid on the rent and on the books to the amount determined in step 2:

= $35.22 + ($195 × 5/13) + $5
= $35.22 + $75 + $5
= $115.22

Step 4

Multiply the result by the rebate factor of 50%:

Federal rebate     $115.22 × 50% = $57.61

Step 5

To calculate the charity's rebate of the provincial part of the HST, calculate the provincial part of the HST and then multiply it by the rebate factor for Ontario:

Provincial part of the HST on total expenses calculated in step 1 plus the provincial part of the HST paid on the rent:

= ($796 x 8/113) + ($195 x 8/13)
= $56.35 + 120
Provincial part of the HST

=

=

$ 176.35

 $176.35 × 82%

(rebate factor)
Provincial rebate   =  $144.61

The total rebate available is $202.22 ($57.61 + $144.61).

Note
Since a point-of-sale rebate for the specified items was received, this amount was not included in the calculation in step 5. Instead, it was included in the calculation in step 3.

Claiming a rebate as a qualifying non-profit organization

A qualifying NPO can claim a 50% public service bodies' rebate of the GST and the federal part of the HST paid or payable on eligible purchases and expenses for which it cannot claim an ITC or other rebate, refund or remission of tax.

A qualifying NPO that is resident in a participating province may also qualify for a rebate of the provincial part of the HST paid or payable. For rebate factors for the various provinces and how to claim your rebate, see Rebate factors and explanation of activity types.

Generally, an NPO is a qualifying NPO for a fiscal year if its percentage of government funding for that fiscal year is at least 40% of its total revenue. To calculate your percentage of government funding, you first need to know the amount of:

  • your government funding for a fiscal year; and
  • your total revenue for a fiscal year.

Note

This publication is referring to government funding and grantor only for purposes of determining who is a qualifying NPO.

For more information, see What qualifies as government funding? and What amounts are included in total revenue?

If you are an NPO and you want to claim the public service bodies' rebate, you have to file Form GST523-1, Non-profit Organizations - Government Funding, each fiscal year. We use this form to establish that your NPO receives the required amount of government funding to be considered a qualifying NPO.

This form can be filed electronically using our online services at My Business Account or at Represent a Client.

If you choose to file a paper version of Form GST523-1, Non-profit Organizations - Government Funding complete and mail the form to the address indicated on the form. After we process your first Form GST523-1, we will send you personalized paper versions of this form.

Note

Do not send us your annual reports or financial statements.

What qualifies as government funding?

Government funding refers to an amount of money (including a forgivable loan) that is easily measurable, identified as government funding in the NPO's financial statements and is paid by a grantor:

  • to support or promote the NPO's objectives but not to pay for property or services supplied by the NPO to the grantor; or
  • for an exempt supply of property or services made by the NPO, if the property and services are not for the use or consumption of the grantor or persons related to the grantor (for example, government funding of a local health unit to supply medical services to the public).

Government funding can be paid directly to the NPO by a grantor or through another organization called an intermediary. For example, a national organization that receives government funding from a grantor can allocate government funding to its provincial affiliates, and in turn, the provincial affiliates can redistribute the funds to their regional clubs. These amounts are government funding when:

  • the amounts are initially paid by a grantor;
  • the amounts do not pass through more than two intermediaries;
  • the amounts are clearly identified as government funding in the NPO's financial statements;
  • the intermediary that paid the amount to the NPO completes Form GST322, Certificate of Government Funding, to confirm that the amounts are government funding; and
  • the amounts would be considered government funding if they were paid by a grantor directly to the NPO.

Government funding does not include:

  • indirect or non-financial forms of assistance;
  • low interest loans and loan guarantees;
  • property or services supplied at a subsidized price; and
  • a refund, rebate, or remission of, or credit for, taxes, duties, or fees imposed under any statute.

Who is a grantor?

Grantor means:

  • the federal government, provincial governments, and municipalities;
  • a corporation that is controlled by a government or by a municipality and one of its main purposes is to fund charitable or non-profit activities;
  • a trust, board, commission, or other body that is established by a government, municipality, or corporation described in the previous bullet, and one of its main purposes is to fund charitable or non-profit activities; and
  • Indian bands.

A grantor does not include federal and provincial Crown corporations, and municipal corporations, all or substantially all of whose activities are commercial activities, the supply of financial services, or any combination of the two. For example, a federal Crown corporation that sells oil and gasoline for profit would not be considered a grantor.

What amounts are included in total revenue?

Total revenue includes the following amounts:

  • government funding that is identified as such in the organization's financial statements;
  • income from investments (interest and dividends);
  • non-capital distributions from a trust to the NPO;
  • loans from people with whom the organization is not dealing at arm's length (for example, an NPO funds another related NPO through loans with unusually low interest rates). If the loans are later reimbursed, they will be deducted from revenue at that time;
  • proceeds from the issuance of equity securities; and
  • monetary capital contributions (for example, the raising of capital by an NPO that cannot issue shares).

Also include the following amounts from which you can deduct 25% to take into account the cost of fundraising:

  • financial payments, such as private gifts and donations;
  • the total of all amounts by which the fair market value of a financial instrument received by the NPO is more than the consideration paid or payable for the instrument;
  • all receipts from sponsorships;
  • all receipts from taxable (including zero-rated) and exempt sales of goods and services (do not include receipts from sales of real property or capital property, sales of financial instruments, benefits granted to employees or shareholders, or goods you are deemed to have sold when you stop being a registrant); and
  • proceeds from gambling activities, minus prizes and winnings paid out.

Record ongoing revenue, such as sales, membership fees, or revenue items for activities extending over a number of years, when you receive them or when they become receivable, whichever is earlier.

Deduct from your total any amounts you repaid during the year. The result is the amount of total revenue you need to calculate your percentage of government funding.

The calculation(s) you will use to determine your percentage of government funding depends on which one of the following three scenarios applies to you. If the result is 40% or more, you are a qualifying NPO.

How do you calculate the percentage of government funding?

First, determine the fiscal year for which you want to be considered a qualifying NPO. Indicate this fiscal year in Part B of Form GST523-1, Non-profit Organizations - Government Funding. This fiscal year is referred to as the "current fiscal year" in the calculations below and in Part D of Form GST523-1.

Second, determine which one of the following options applies to you:

  • If the fiscal year indicated in Part B of Form GST523-1 is your first fiscal year of existence, use option (a).
  • If the fiscal year indicated in Part B of Form GST523-1 is your second fiscal year of existence, use the greater of options (a) or (b).
  • In any other case, use the greater of options (b) or (c).

Complete the relevant calculations and tick the appropriate box in Part D of Form GST523-1 to indicate which calculation option you used to calculate your percentage of government funding.

Option (a)

The calculation in option (a) is based on your government funding and your total revenue from your first fiscal year of existence.

Government funding for the first fiscal year ÷ Total revenue for the first fiscal year including government funding × 100

Option (b)

The calculation in option (b) is based on your government funding and your total revenue from your current fiscal year (that is, the fiscal year indicated in Part B of Form GST523-1).

Government funding for the current fiscal year ÷ Total revenue for the
current fiscal year
including government funding
× 100

Option (c)

The calculation in option (c) is based on the two fiscal years immediately preceding the current fiscal year. To complete Part D of Form GST523-1, you must identify the period end date of your two immediately preceding fiscal years in the fields provided.

Government funding for the
two immediately preceding
fiscal years
÷ Total revenue for the two
immediately preceding fiscal years
including government funding
× 100


Special rules for claimants with multiple activity types

There may be situations where you have to calculate your public service bodies' rebate using more than one rebate factor.

Are you a charity, public institution, or qualifying NPO that is also a selected public service body?

You may be a charity, public institution, or qualifying NPO that is also a selected public service body that acquires property or services for use in different activities. If so, you claim your rebate to the extent you intended to use, consume or supply property or services in each activity type.

Example

A registered charity that is a resident in Alberta has been designated as a hospital authority and is therefore a public institution. It also operates a daycare centre. The operation of the daycare centre is related to its charitable activities and not to the operation of a public hospital.

The organization is entitled to an 83% rebate of the GST or the federal part of the HST paid or payable on purchases and expenses it will use in exempt activities relating to its operation of the public hospital.

It can claim a 50% rebate of the GST or the federal part of the HST paid or payable for the operation of the daycare centre.

Are you a selected public service body that acquires goods or services for use by another selected public service body?

If you are a selected PSB that acquires property or services that will be consumed, used or supplied primarily (more than 50%) by another selected PSB, which is a separate legal entity, you will claim your rebate using the rebate factor of the other selected PSB.

Example

A university pays the HST on a computer it buys. The computer will be used primarily by a hospital authority in the course of operating a public hospital.

The university can claim a rebate of the federal part of the HST it paid on the computer at the hospital authority rebate factor of 83%. The university may also be eligible for a rebate of the provincial part of the HST paid, depending on the type of activities performed and the province(s) in which it is resident. 

Are you an organization that is more than one type of selected public service body?

If you are in more than one selected PSB category (for example, you are both a hospital authority and a school authority), and you acquire property or services to be consumed, used or supplied primarily (more than 50%) as one type of selected PSB, the rebate factor is based on the primary use of those items.

Example

An organization that is both a hospital authority and a school authority pays the GST on consulting services it acquires to use primarily in its school authority activities. The organization can claim a rebate of the GST it paid on those services at the school authority rebate factor of 68%.

You file only one rebate application for the claim period. You complete the application by determining the appropriate amounts to enter as follows:

  • Allocate the amount of the GST or the federal part of the HST eligible for the rebate between each of the activity types.
  • For each of these allocated amounts, calculate the amount of the rebate separately. Use the assigned rebate factor for each activity type, and enter the appropriate amounts on lines 300 to 312 of Part D of the application.
  • Total all amounts recorded on lines 300 to 312, and enter the total on line A of Part D of the application.

If you qualify for a rebate of the provincial part of the HST, calculate the rebate of the provincial part separately. Use the rebate factor for the provincial part of the HST for each activity type for the province(s) in which you are a resident and enter the amounts on the appropriate lines of the provincial schedule.

If you are resident in more than one province, at least one of which is a participating province, you will have to determine the extent to which you intended to consume, use or supply property or services in the course of your activities in each province in which you are resident. For more information, see Special rules for claimants resident in more than one province.

Total all amounts on the provincial schedule and enter the result on line B of Part D of the application.

Example

An organization resident in Ontario operates both a hospital authority and a school authority on a non-profit basis. The organization pays $6,000 in HST on supplies it acquires to use primarily in hospital authority activities. The organization pays $3,000 in HST on supplies it acquires to use primarily in school authority activities. The organization calculates its public service bodies' rebate in the following manner:

Category School Hospital
HST paid on purchases and expenses $3,000.00 $6,000.00
Federal part of HST $1,153.85 $2,307.69
Rebate factor 68% 83%
Federal rebate $784.62 $1,915.38
Line 302 $784.62  
Line 304   $1,915.38
Provincial part of HST $1,846.15 $3,692.31
Rebate factor 93% 87%
Provincial rebate $1,716.92 $3,212.31
Line 302-ON $1,716.92  
Line 304-ON   $3,212.31

Claim the amounts for line 302 and line 304 on the application. Claim the amounts for line 302-ON and line 304-ON on the provincial schedule. Enter $2,700 ($1,915.38 + $784.62) on line A of Part D of the application. Enter $4,929.23 ($3,212.31 + $1,716.92) on line B of Part D of the application. Enter $7,629.23 ($2,700 + $4,929.23) on line 409 of Part D of the application.

Special rules for claimants resident in more than one province

Are you resident in more than one province and have a single activity type?

If you are resident in more than one province, at least one of which is a participating province, you have to calculate the public service bodies' rebate of the provincial part of the HST based on the extent you intended to consume, use or supply property or services in the course of your activities in each province in which you are resident.

Example

A charity is resident in the participating provinces of New Brunswick and Ontario and the non-participating province of Alberta. It paid $600 in HST in New Brunswick, $2,000 in HST in Ontario and $800 in GST in Alberta on eligible purchases of goods. The extent that the charity intended to consume, use or supply the goods in the course of its activities in each province is as follows:

  • 10% in New Brunswick;
  • 40% in Ontario; and
  • 50% in Alberta.

The charity was not entitled to claim an input tax credit or any other rebate, refund or remission of that GST/HST. The goods were not removed from the province in which they were purchased within 30 days after they were delivered to the charity; therefore, the charity cannot claim a rebate for goods removed from a participating province using Form GST495, Rebate Application for Provincial Part of Harmonized Sales Tax (HST). The charity uses the regular method to calculate its public service bodies' rebate as follows.

Step 1

Calculate your rebate of the GST

The non-creditable GST charged is $800. ($800 – $0) (see How do you calculate non-creditable tax charged?). The GST rebate factor for charities is 50%. Therefore, the public service bodies' rebate of the non-creditable GST charged is $400 ( $800 x 50%).

Step 2

Calculate your rebate of the federal part of the HST

The goods purchased in New Brunswick and Ontario were taxed at 13 %. The federal part of the HST is $1,000 [($600 + $2,000) × (5/13)]. The federal non-creditable tax charged is $1,000 ($1,000 – $0). The federal rebate factor for charities is 50%. Therefore, the public service bodies' rebate of the federal non-creditable tax charged is $500 ($ 1,000 × 50%).

Step 3

The total from steps 1 and 2 is $900 ($400 + $500). The charity enters $900 on line 305 of the application and, since it is not engaged in any other activity types, it also enters this amount on line A of Part D of the application.

Step 4

Calculate your rebate of the provincial part of the HST

The provincial part if the HST is $1,600 [($600 + $2,000) × (8/13)]. The provincial non-creditable tax charged is $ 1,600 ($1,600 – $0).

Multiply the provincial non-creditable tax charged by the provincial rebate factors for charities and the extent of use as follows:

  • New Brunswick: $1,600 x 50% x 10% = $80.00
  • Ontario: $1,600 x 82% x 40% = $524.80

On the provincial schedule the charity enters $524.80 on line 305-ON , $80.00 on line 305-NB , and nothing for Alberta as it is not a participating province. The charity adds these amounts ($80.00 + $524.80) and enters $604.80 on line B of Part D of the application.

Step 5

The charity adds lines A ($900) and B ($604.80) on the rebate application and enters the total ($1,504.80) on line 409 . This is the total public service bodies' rebate claimed by the charity.

Are you a resident in more than one province and have multiple activity types?

If you are resident in more than one province and have multiple activity types, you must calculate your rebate of the provincial part of the HST based on the extent you intended to consume, use or supply property or services in the course of each of your activity types in each province in which you are resident.

Example

A registered charity that is resident in Nova Scotia and Ontario is a university and is therefore a public institution. The university is established and operated other than for profit. The organization operates university campuses and daycare centres in Nova Scotia and Ontario. The organization paid $1,200 in HST in Nova Scotia and $1,300 in HST in Ontario on eligible purchases of goods for use in its exempt activities. The extent that the organization intended to consume, use or supply the goods in each activity type and in each province is as follows:

Activity NS    ON  Total
University 40% 30% 70%
Daycare centre 20% 10% 30%

The charity was not entitled to claim an input tax credit or any other rebate, refund or remission of that GST/HST. The goods were not removed from the province in which they were purchased within 30 days after they were delivered to the charity; therefore the charity cannot claim a rebate for goods removed from a participating province using Form GST495, Rebate Application for Provincial Part of Harmonized Sales Tax (HST). The charity uses the regular method to calculate its public service bodies' rebate as follows:

Step 1

Calculate your rebate of the GST

The organization has no non-creditable GST charged in this claim period; therefore, this step does not apply.

Step 2

Calculate your rebate of the federal part of the HST

The goods purchased in Nova Scotia were taxed at 15% and the goods purchased in Ontario were taxed at 13%. The federal part of the HST is $900 [($1,200 × 5/15) + ($1,300 × 5/13)]. The federal non-creditable tax charged is $900 ($900 – $0) (see How do you calculate non-creditable tax charged?).

Multiply the federal non-creditable tax charged by the relevant federal rebate factor and the extent of use in each activity as follows:

  • University activities: $900 × 67% × 70% = $422.10
  • Other activities (daycare): $900 × 50% × 30% = $135.00

On the application, the organization enters $422.10 on line 301 and $135.00 on line 305 . The public service bodies' rebate of the federal non-creditable tax charged is $557.10 ($422.10 + $135.00).

Step 3

The total from steps 1 and 2 is $557.10. The organization enters this amount on line A of Part D of the application.

Step 4

Calculate your rebate of the provincial part of the HST

The provincial part of the HST is $1,600 [($1,200 × 10/15) + ($1,300 × 8/13)]. The provincial non-creditable tax charged is $1,600 ($1,600 – $0).

Multiply the provincial non-creditable tax charged by the relevant provincial rebate factors and the extent of use in each activity in each province as follows:

  • University activities in Nova Scotia:
    $1,600 × 67% × 40% = $428.80
  • Other activities in Nova Scotia (daycare):
    $1,600 × 50% × 20% = $160.00
  • University activities in Ontario:
    $1,600 × 78% × 30% = $374.40
  • Other activities in Ontario (daycare):
    $1,600 × 82% × 10% = $131.20

On the provincial schedule, the organization enters $428.80 on line 301-NS , $160.00 on line 305-NS , $374.40 on line 301-ON , and $131.20 on line 305-ON . The organization adds these amounts and enters $1094.40 on line B of Part D of the application.

Step 5

The organization adds lines A ($557.10) and B ($1094.40) on the rebate application and enters the total ($1,651.50) on line 409 . This is the total public service bodies' rebate the organization can claim.

For more information

What if you need help?

If you need more information after reading this publication, go to Goods and services tax/harmonized sales tax (GST/HST) or call 1-800-959-5525 .

Forms and publications

To get our forms and publications, go to Forms and publications for GST/HST or call 1-800-959-5525 .

Teletypewriter (TTY) users

TTY users can call 1-800-665-0354 for bilingual assistance during regular business hours.

Direct deposit

Direct deposit is a safe, convenient, dependable, and time-saving method of receiving your GST/HST refunds and rebates. If you are expecting refunds or rebates when you file your GST/HST returns or rebate applications, you can send us a completed Form RC366, Direct Deposit Request for Businesses. To get Form RC366, go to Forms and publications for GST/HST or or call 1-800-959-5525 .

Online services built for businesses

With the CRA's online services for businesses, you can:

  • authorize a representative for online access to your business accounts;
  • change the mailing and physical addresses, as well as the books and records address;
  • file or adjust a GST/HST return without a Web access code;
  • file an election;
  • view the line-by-line details of processed returns, and a list of the expected returns with their due dates;
  • view your up-to-date account balances and transactions;
  • transfer payments and right away view updated balances; and
  • submit account related enquiries and get the responses within 10 business days.

To access our online services, go to:

Electronic payments

Make your payment online using the CRA's My Payment service or using your financial institution's telephone or Internet banking services. For more information, go to Electronic payments or contact your financial institution.

Our service complaint process

If you are not satisfied with the service you have received, contact the CRA employee you have been dealing with or call the telephone number that you have been given. If you are not pleased with the way your concerns are addressed, you can ask to discuss the matter with the employee's supervisor.

If the matter is not settled, you can then file a service complaint by completing Form RC193, Service-Related Complaint. If you are still not satisfied you can file a complaint with the Office of the Taxpayers' Ombudsman.

For more information, go to CRA - Service Complaints or see Booklet RC4420, Information on CRA-Service Complaints.

Your opinion counts

If you have comments or suggestions that could help us improve our publications, send them to:

Taxpayer Services Directorate
Canada Revenue Agency
395 Terminal Avenue
Ottawa ON  K1A 0L5

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