• RC7066 - Provincial Schedule

General Information

Qualifying non-profit organization

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

Line 300-NL – Municipality

If you are a municipality resident in Newfoundland and Labrador, complete the Line 300-NL calculation as follows:

• use Box A if your claim period ends before January 1, 2017

• use Box A and Box B if your claim period includes January 1, 2017 (for example April 1, 2016 – March 31, 2017)

• use Box B if your claim period begins after December 31, 2016

Line 307-NL – Printed books

The printed-book rebate in Newfoundland and Labrador is only available for the provincial part of the HST payable between January 1, 2017 and December 31, 2017.

Definitions

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

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

• in the case of a person designated to be a municipality, those activities for which a person was designated as a municipality

• activities carried out in the course of:

  • in the case of a person determined to be a municipality, fulfilling responsibilities as a local authority

  • in the case of a person acting in its capacity as a hospital authority, operating a public hospital, making facility supplies, ancillary supplies, or home medical supplies or operating a qualifying facility to make facility supplies

  • in the case of a person acting in its capacity as a facility operator, making facility supplies, ancillary supplies, or home medical supplies or operating a qualifying facility to make facility supplies

  • in the case of a person acting in its capacity as an external supplier, making facility supplies, ancillary supplies, or home medical supplies

  • in the case of a person acting in its capacity as a school authority, public college, or university, operating 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

If you need help

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

To get our forms and publications, go to canada.ca/gst-hst-pub.