Canada Revenue Agency
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GST/HST public service bodies' rebates
You may be able to claim the public service bodies' (PSB) rebate for the GST or federal part of the HST you pay on eligible purchases and expenses. In some cases, you may also be able to claim a rebate for the provincial part of the HST. See the chart below for the rebate factors, and also select the activity type that you perform, for more information.
Note
If you are a PSB registered for the GST/HST purposes, you can now use GST/HST NETFILE to electronically file your rebate application with your GST/HST return. For more information, see Electronic Rebate Forms.
Form GST66/Form RC7066-SCH line numbers with corresponding activity type and rebate factors |
|||||||
|---|---|---|---|---|---|---|---|
| Line | Activity type | GST or federal part of the HST | Provincial part of the HST | ||||
| NB | N L | NS | ON | BC | |||
| 300 | Municipality | 100% | 57.14% | 0% | 57.14% | 78% | 75% |
| 301 | University | 67% | 0% | 0% | 67% | 78% | 75% |
| 302 | School authority | 68% | 0% | 0% | 68% | 93% | 87% |
| 303 | Public college | 67% | 0% | 0% | 67% | 78% | 75% |
| 304 | Hospital authority | 83% | 0% | 0% | 83% | 87% | 58% |
| 305 | Charity or public institution | 50% | 50% | 50% | 50% | 82% | 57% |
| 306 | Qualifying non-profit organization | 50% | 50% | 50% | 50% | 82% | 57% |
| 307 | Printed books | 100% | See note below | See note below | See note below | See note below | See note below |
| 308 | Goods and services exported by a registered charity or a public institution | 100% | 100% | 100% | 100% | 100% | 100% |
| 309 | Self-government refund | 100% | 0% | 0% | 0% | 0% | 0% |
| 310 | Hospital (for certain activities other than the operation of a public hospital) | 83% | 0% | 0% | 0% | 87% | 58% |
| 311 | Facility operator | 83% | 0% | 0% | 0% | 87% | 58% |
| 312 | External supplier | 83% | 0% | 0% | 0% | 87% | 58% |
To apply for the rebate, use Form GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund. Beginning July 1, 2010, PSBs resident in a participating province who are claiming a rebate for the provincial part of the HST have to complete the new Form RC7066-SCH, Provincial Schedule - GST/HST Public Service Bodies' Rebate and attach it to their rebate application in order to claim their rebates.
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 eligible supplies. For more information on the point-of-sale rebate, see Reason code 16.
Filing deadlines
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.
An exception to this four year limitation occurs 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. If this situation applies to you, you can complete a separate rebate application to cover that claim period. For more information, call 1-800-959-5525.
Forms and publications
- Guide RC4034, GST/HST Public Service Bodies' Rebate
- Guide RC4049, GST/HST Information for Municipalities
- Guide RC4081, GST/HST Information for Non-Profit Organizations
- Guide RC4082, GST/HST Information for Charities
- Form GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund
- Form RC7066-SCH, Provincial Schedule - GST/HST Public Service Bodies' Rebate
- GST/HST Policy Statement P-245, Determination of "...activities engaged in by the person in the course of operating a public hospital" for purposes of the 83% public service body rebate for hospital authorities
- GST/HST NOTICE253, Harmonized Sales Tax for Ontario and British Columbia - Questions and Answers for Public Service Bodies
- 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
