- 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, each year you must file Form GST523-1, Non-Profit Organizations Government Funding. Do not send your annual reports or financial statements.
Line 308 – Charity or public institution on the export of property or services
Charities and public institutions can claim a rebate of the GST or federal part of the HST paid on property or services exported outside Canada on line 308. Charities and public institutions resident in a participating province can claim a rebate of the provincial part of the HST paid on property or services exported outside Canada using Form RC7066-SCH (lines 308-ON, 308-NS, 308-NB, 308-NL and 308-PE).
Note
Charities and public institutions that are not resident in a
participating province can also claim a rebate of the provincial
part of the HST paid on property or services exported outside
Canada on line 308 in Part D of this application.
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:
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in the case of a person designated to be a municipality, those activities for which a person was designated as a municipality
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activities carried out in the course of:
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in the case of a person determined to be a municipality, fulfilling responsibilities as a local authority
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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
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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
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in the case of a person acting in its capacity as an external supplier, making facility supplies, ancillary supplies, or home medical supplies
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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
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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.
Note
If you want to use the rebate from a claim period to reduce an
amount payable on your GST/HST return, fill out Part C in addition
to the other parts.
If you are a non-registrant, your claim period is either the first six months or the last six months of your fiscal year. A non-registrant has a total of two claim periods in a fiscal year. You cannot combine multiple claim periods on one rebate application.
How to file this form electronically
GST/HST registrants – You can file this application electronically with your GST/HST return using:
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GST/HST NETFILE at canada.ca/gst-hst-netfile
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"File a return" at canada.ca/my-cra-business-account (My Business Account) if you are a business owner
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"File a return" at canada.ca/taxes-representatives (Represent a Client) if you are an authorized representative or employee
Non-registrants – You can file your rebate application electronically using:
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"Electronic rebate forms" at canada.ca/gst-hst-netfile
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"File a rebate" at canada.ca/my-cra-business-account (My Business Account) if you are a business owner
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"File a rebate" at canada.ca/taxes-representatives (Represent a Client) if you are an authorized representative or employee
If you are filing this rebate application electronically, you must also file any associated provincial rebate application electronically.
Where to send your paper application
If you choose to file your application by paper and you are resident in Sudbury/Nickel Belt, Toronto Centre, Toronto East, Toronto West, Toronto North, or Barrie, send your paper application to:
Canada Revenue Agency
Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury ON P3A 5C1
If you are resident anywhere else in Canada, send your paper application to:
Canada Revenue Agency
Prince Edward Island Tax Centre
275 Pope Road
Summerside PE C1N 6A2
If you need help
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.
To get our forms and publications, go to canada.ca/gst-hst-pub.