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GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province
Rebate on GST/HST for multi-province charities
Last Update: May 24, 2026
Funding available
Varies by project
Timeline
- Receipt of requests is now closed
Location
Canada
Overview
This program helps eligible charities calculate a public service bodies' rebate on GST/HST paid on eligible purchases and expenses. It applies to charities resident in two or more provinces, at least one of which is a participating province, and the rebate is based on a federal rate of 50% plus applicable provincial factors.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Improve governance or administrative structure
- Ensure financial sustainability
Eligible Funding
- Varies by project
Timeline
- Receipt of requests is now closed
Eligible candidates
Eligible Industries
- All industries
Location
- Canada
Legal structures
- Non-profit
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Non-profit candidates
Sector of operation
- Not Elsewhere Classified
Target groups
- Nonprofits / charities
Revenue structures
- 100% donations / grants
Scope
- National
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Calculating a public service bodies' rebate for eligible GST/HST paid or payable.
- Claiming the federal portion of the rebate on eligible purchases and expenses.
- Claiming the provincial portion of the rebate for participating provinces of residence.
Documents Needed
- Form GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund
- Form RC7066-SCH, Provincial Schedule – GST/HST Public Service Bodies' Rebate, if applicable
Official resources
Eligibility
Who is eligible?
- Registered charities
- Registered Canadian amateur athletic associations
- Non-profit organizations operating a health care facility
Who is not eligible
- School authorities, universities, and public colleges
- Hospital authorities
- Municipalities
- Facility operators
- External suppliers
Eligible expenses
- GST/HST paid or payable on eligible purchases and expenses.
- Non-creditable tax charged not otherwise recovered through ITCs, rebates, refunds, or remissions.
Eligible geographic areas
- Canada
- Ontario
- Nova Scotia
- New Brunswick
- Newfoundland and Labrador
- Prince Edward Island
Selection criteria
- Application must be based on the regular-method PSB rebate calculation.
- Rebate must be computed from non-creditable tax charged for the claim period.
- Provincial rebate amounts must match the charity's intended use by province.
How to apply
- Step 1: Confirm that the charity is not a selected public service body and meets the residency conditions.
- Step 2: Calculate non-creditable GST and HST using the claim-period purchases and expenses.
- Step 3: Complete Form GST66 for the federal rebate amount.
- Step 4: Complete Form RC7066-SCH for any provincial rebate amounts.
- Step 5: File the rebate application using the CRA forms.
Processing and Agreement
- Applications are calculated using the GST66 and, where applicable, RC7066-SCH.
- The rebate is based on non-creditable GST/HST charged for the claim period.
- For provincial amounts, the charity must allocate use by participating province.
- Where conditions are met, a rebate may be carried forward to a later claim period.
Additional information
- The rebate applies only to charities using the regular method.
- Only charities resident in two or more provinces can use this guidance.
- For Quebec-related GST/HST rulings, Revenu Québec is the contact point.
Frequently Asked Questions about the GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province Program
What is the GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province?
This program helps eligible charities calculate a public service bodies' rebate on GST/HST paid on eligible purchases and expenses. It applies to charities resident in two or more provinces, at least one of which is a participating province, and the rebate is based on a federal rate of 50% plus applicable provincial factors.
Who is eligible for the GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province program?
To be eligible for the GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province program, you must:
Charity using the regular method
Resident in 2+ provinces
At least one participating province
What expenses are eligible under GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province?
Calculating a public service bodies' rebate for eligible GST/HST paid or payable.
Claiming the federal portion of the rebate on eligible purchases and expenses.
Claiming the provincial portion of the rebate for participating provinces of residence.
Who can I contact for more information about the GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province?
You can contact Canada Revenue Agency (CRA).
Where is the GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province available?
The GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province program is available across Canada.
Is the GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province a grant, loan, or tax credit?
GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province is a Tax Credits
Who are the financial supporters of the GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province?
GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province is funded by Canada Revenue Agency (CRA)