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  • 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 305-PE – Charity or public institution on non-selected public service body activities

If you are a charity or public institution resident in Prince Edward Island with non-selected public service body activities, complete the Line 305-PE calculation as follows:

  • use Box D if your claim period ends before January 1, 2023

  • use Box D and Box E if your claim period includes January 1, 2023 (for example April 1, 2022, to March 31, 2023)

  • use Box E if your claim period begins after December 31, 2022

Line 306-PE – Qualifying non-profit organization on non-selected public service body activities

If you are a qualifying non-profit organization resident in Prince Edward Island, with non-selected public service body activities, complete the Line 306-PE calculation as follows:

  • use Box G if your claim period ends before January 1, 2023

  • use Box G and Box H if your claim period includes January 1, 2023 (for example April 1, 2022, to March 31, 2023)

  • use Box H if your claim period begins after December 31, 2022

Restrictions on carrying forward a rebate

School authorities, public colleges, and hospital authorities resident in New Brunswick cannot claim a public service bodies' rebate from a claim period beginning before April 1, 2024, on the rebate application for a subsequent claim period ending on or after April 1, 2024.

Charities, public institutions, and qualifying non-profit organizations resident in Prince Edward Island cannot claim a public service bodies' rebate from a claim period beginning before January 1, 2023, on the rebate application for a subsequent claim period ending on or after January 1, 2023.

For more information, see "Carrying forward a rebate" in Guide RC4034, GST/HST Public Service Bodies' Rebate.

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 a secondary school, a post-secondary college or technical institute, a recognized degree-granting institution or a college affiliated with, or 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.