Closed
Source verified July 18, 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
Closed
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.
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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
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.
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.
Is the Public Service Bodies’ Rebate for Charities Resident in One or More Non-participating Provinces a grant, loan, or tax credit?
Public Service Bodies’ Rebate for Charities Resident in One or More Non-participating Provinces is a Tax Credits