Health care rebate (for certain activities other than the operation of a public hospital)

An organization that we designated as a hospital authority can claim a rebate of 83% of the GST and the federal part of the HST paid or payable on its purchases used to provide certain health care services. They may also be able to claim the rebate for the tax incurred in operating a facility where these services are provided. For more information, see GST/HST Memoranda Series Chapter 25.2, Designation of Hospital Authorities.

Note
If you are a hospital authority, you can already claim a rebate of 83% for the tax incurred in operating a public hospital.

Rebate factors

A hospital authority may claim a health care rebate of 83% of the GST and the federal part of the HST it pays in the course of certain activities other than the operation of a public hospital. The hospital authority is entitled to apply for this rebate for the tax paid in the course of operating a qualifying facility for use in making facility supplies or in making facility supplies at another qualifying facility or public hospital, ancillary supplies and home medical supplies. For more information on eligible activities other than the operation of a public hospital, or for information concerning these rebates, call 1-800-959-8287.

Use Form GST66, Application for GST/HST Public Services Bodies' Rebate and GST Self-government Refund, to claim the rebate. If you are eligible to claim a rebate on eligible activities other than the operation of a public hospital, claim the amount on line 310 of Part E of the application.

Hospital authorities resident in a participating province

Hospital authorities resident in a participating province may also qualify for the following rebates of the provincial part of the HST paid or payable for eligible activities other than the operation of a public hospital:

If you are claiming a rebate for the provincial part of the HST, you have to complete the new Form RC7066-SCH, Provincial Schedule - GST/HST Public Service Bodies' Rebate and attach it to your rebate application Form GST66 in order to claim your rebates.

Forms and publications

• Guide RC4034, GST/HST Public Service Bodies' Rebate
• Form GST66, Application for GST/HST Public Services Bodies' Rebate and GST Self-government Refund
• Form RC7066-SCH, Provincial Schedule - GST/HST Public Service Bodies' Rebate
• GST/HST Memoranda Series Chapter 25.2, Designation of Hospital Authorities
• 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