• GST 66 - Application for GST/HST Public Services Bodies' Rebate

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.

A rebate of 83% of GST and the federal part of HST is available for expenses incurred by eligible charities, public institutions, and qualifying non-profit organizations to the extent that they are also a facility operator or an external supplier. Hospital authorities are eligible for the rebate if their expenses are incurred 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.

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 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 www.cra.gc.ca/gsthst-netfile;
• "File a return" at www.cra.gc.ca/mybusinessaccount if you are a business owner; or
• "File a return" at www.cra.gc.ca/representatives if you are a representative (including employees).

Non-registrants – You can file your rebate electronically by using "File a rebate" at:

• www.cra.gc.ca/mybusinessaccount if you are a business owner; or
• www.cra.gc.ca/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 www.cra.gc.ca/gsthst, see Guide RC4034, GST/HST Public Service Bodies' Rebate, or call 1-800-959-5525.