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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 guidance for multi-province charities
Latest source updateLast Update: May 7, 2026Latest change: The GI-179 page now includes the full info sheet, adding eligibility rules, calculation steps, and rebate rate details for charities in multiple provinces.View change
Latest source update
Last Update: May 7, 2026
Latest change: The GI-179 page now includes the full info sheet, adding eligibility rules, calculation steps, and rebate rate details for charities in multiple provinces.
GI-179 info sheet expanded
The GI-179 page has expanded from a minimal landing page to the full info sheet dated July 2024. It now explains who can use the rebate, how to calculate the federal and provincial portions, and how to complete the relevant forms. The update also reflects the change for charities resident in Prince Edward Island, where the provincial HST rebate factor increased from 35% to 50% effective January 1, 2023.
Funding available
$ 25,000
Deadline
Open continuously
Location
Canada
Overview
This publication explains how charities resident in two or more provinces, at least one of which is a participating province, may calculate a public service bodies’ rebate on GST/HST. It applies to charities using the regular method and covers eligible purchases and expenses, including the federal and provincial portions of the rebate.
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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
- Maximum amount : 25,000 $
Funds Providers
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.
Contacts
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 publication explains how charities resident in two or more provinces, at least one of which is a participating province, may calculate a public service bodies’ rebate on GST/HST. It applies to charities using the regular method and covers eligible purchases and expenses, including the federal and provincial portions of the rebate.
How much funding can be received?
GI-179 Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province Funds up to $25,000 of admissible expenses.
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) or by phone at 1-800-959-8287.
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