• GST66 - Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund

General information

Line 306 – Qualifying non-profit organizations

If you are a qualifying non-profit organization, you must send us a completed Form GST523-1, Non-Profit Organizations – Government Funding, each year. Do not send us your annual reports or financial statements.

Line 308 – Goods and services exported by a charity or public institution

Charities and public institutions can claim a rebate of the GST or federal part of the HST paid on goods and services exported outside Canada on line 308 on this form. Charities and public institutions resident in a participating province can claim a rebate of the provincial part of the HST paid on goods and services exported outside Canada on Form RC7066 SCH (lines 308-ON, 308-BC, 308-NS, 308-NB, 308-NL and 308-PE).

Lines 310, 311, and 312

"Eligible activities" for hospital authorities and for charities, public institutions, and qualifying non-profit organizations that are also a facility operator or an external supplier refers to the making of facility supplies, ancillary supplies, or home medical supplies, or operating a qualifying facility for use in making facility supplies.

Definition

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

• those activities for which a person was designated as a municipality; or

• activities carried out in the course of:

  • fulfilling responsibilities as a local authority;

  • operating a public hospital, an elementary or secondary school, a post-secondary college or technical institute, a recognized degree-granting institution or a college affiliated with or a research body of such a degree-granting institution; or

  • making facility supplies, ancillary supplies, or home medical supplies or operating a qualifying facility for use in making facility supplies.

What is your application claim period?

If you are a GST/HST registrant, your claim period is your reporting period. If you are a branch or division of an organization, you and your parent or primary organization have to use the same claim period and filing frequency.

If you are a non-registrant, you can file an application for the period covering the first six months of your fiscal year and another application for the period covering the last six months of your fiscal year. Each of those periods is one of your claim periods.

How do you file this application electronically?

GST/HST registrants – You can file this application electronically with your GST/HST return using:

• GST/HST NETFILE at canada.ca/gst-hst-netfile;

• "File a return" at canada.ca/my-cra-business-account if you are a business owner; or

• "File a return" at canada.ca/taxes-representatives if you are a representative (including employees).

Non-registrants – You can file your rebate application electronically using:

• "Electronic rebate forms" at canada.ca/gst-hst-netfile;

• "File a rebate" at canada.ca/my-cra-business-account if you are a business owner; or

• "File a rebate" at canada.ca/taxes-representatives if you are a representative (including employees).

If you are filing this rebate application electronically, you must also file any associated provincial rebate application electronically.

Where to send this form if you choose to file your application by paper?

If you are resident in Sudbury/Nickel Belt, Toronto Centre,Toronto East, Toronto West, Toronto North, or Barrie, send this completed form to:

If you are resident anywhere else in Canada, send this completed form to:

For more information

For more information, go to canada.ca/gst-hst, see Guide RC4034, GST/HST Public Service Bodies' Rebate, or 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, or call 1-800-959-5525.