Public Service Bodies' Rebate for Municipalities in Newfoundland and Labrador

• Form GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund
• Provincial Schedule (Form RC7066 SCH or personalized schedule)
• Supporting documents for municipal status requests, if applicable

Who is eligible?

• Municipalities in Newfoundland and Labrador
• Inuit community governments in Newfoundland and Labrador
• Nunatsiavut Government
• Local service districts in Newfoundland and Labrador
• Charities, public institutions, and qualifying non-profit organizations in Newfoundland and Labrador

Who is not eligible

• Entities outside Newfoundland and Labrador
• Public service bodies claiming purchases where the provincial HST was not paid

Eligible expenses

• GST/HST paid or payable on eligible purchases and expenses.
• Non-creditable tax charged on eligible purchases and expenses.

Ineligible Costs and Activities

• Purchases where the provincial part of HST was not paid, such as point-of-sale rebate purchases.
• Amounts from other claim periods cannot be included in a later rebate claim.

Eligible geographic areas

• Newfoundland and Labrador

• Applications are reviewed by the Canada Revenue Agency.
• Rebates are calculated by claim period.
• Separate tracking of federal and provincial HST parts is required.
• After the first claim, personalized rebate forms are sent for future applications.
• Rebate claims can be filed through My Business Account, GST/HST NETFILE, or by attaching the schedule to the GST/HST return, where applicable.