Open
Source verified July 23, 2026
Public Service Bodies’ Rebate for Charities Resident in One or More Non-participating Provinces
GST/HST rebate for eligible charities
Funding available
Up to 50% of project cost
Deadline
Open continuously
Location
Canada
Overview
This program explains how eligible charities can calculate the federal public service bodies’ rebate for GST/HST paid on eligible purchases and expenses. It covers the regular method for charities resident in one or more non-participating provinces and provides the rebate calculation rules for Form GST66.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Improve governance or administrative structure
- Strengthen organizational capacity
- Ensure financial sustainability
Eligible Funding
- Up to 50% of project cost
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
- Social Services
Target groups
- Nonprofits / charities
Revenue structures
- 100% donations / grants
Scope
- National
Next Steps
1
Determine your project
2
Validate your eligibility
Availability timeline
2026
Periods: 1
Activities funded
- Calculation of the PSB rebate for GST/HST paid on eligible purchases and expenses
- Completion of the rebate calculation for Form GST66
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?
- Charities using the regular method
- Registered charities and registered Canadian amateur athletic associations
Who is not eligible
- Selected public service bodies, including school authorities, universities, public colleges, hospital authorities, municipalities, facility operators, and external suppliers
- Charities using the simplified method
Eligible expenses
- GST and the federal part of HST paid on eligible purchases and expenses
Ineligible Costs and Activities
- Provincial part of the HST for a charity resident only in a non-participating province.
Eligible geographic areas
- One or more non-participating provinces in Canada
Selection criteria
- Use the regular method for PSB rebate calculation.
- Charity must be resident in one or more non-participating provinces.
- Must have GST/HST paid or payable on eligible purchases and expenses.
How to apply
- Step 1: Confirm that the charity is not a selected public service body.
- Step 2: Confirm that the charity is resident in one or more non-participating provinces.
- Step 3: Determine whether only GST, only HST, or both were paid.
- Step 4: Calculate the non-creditable GST charged, if applicable.
- Step 5: Calculate the federal non-creditable HST charged, if applicable.
- Step 6: Multiply the total by 50% and enter the result on line 305 of Form GST66.
Processing and Agreement
- The rebate is calculated using the steps set out in the CRA info sheet.
- The result is entered on Form GST66, and Form RC7066-SCH is used where applicable.
- Certain conditions may allow a rebate to be carried forward to a later claim period.
Contacts
Frequently Asked Questions about the Public Service Bodies’ Rebate for Charities Resident in One or More Non-participating Provinces Program
What is the Public Service Bodies’ Rebate for Charities Resident in One or More Non-participating Provinces?
This program explains how eligible charities can calculate the federal public service bodies’ rebate for GST/HST paid on eligible purchases and expenses. It covers the regular method for charities resident in one or more non-participating provinces and provides the rebate calculation rules for Form GST66.
How much funding can be received?
Public Service Bodies’ Rebate for Charities Resident in One or More Non-participating Provinces Funds up to 50% of admissible expenses.
What is the deadline to apply?
The program is accepting continuous intake
Who is eligible for the Public Service Bodies’ Rebate for Charities Resident in One or More Non-participating Provinces program?
To be eligible for the Public Service Bodies’ Rebate for Charities Resident in One or More Non-participating Provinces program, you must:
Charity using the regular method
Resident in non-participating province(s)
Not a selected public service body
What expenses are eligible under Public Service Bodies’ Rebate for Charities Resident in One or More Non-participating Provinces?
Calculation of the PSB rebate for GST/HST paid on eligible purchases and expenses
Completion of the rebate calculation for Form GST66
Who can I contact for more information about the Public Service Bodies’ Rebate for Charities Resident in One or More Non-participating Provinces?
You can contact Government of Canada or by phone at 1-800-959-8287.
Where is the Public Service Bodies’ Rebate for Charities Resident in One or More Non-participating Provinces available?
The Public Service Bodies’ Rebate for Charities Resident in One or More Non-participating Provinces program is available across Canada.