,canada ,rev5ue ,ag5cy

            ,,rc#djcd 7#jf7
      ,,gst/,,hst ,public ,s]vice
            ,bodies' ,rebate
         ,9cludes ,=m ,,gst#ff

             ,9 ,"o ,volume
           ,pr9t ,pages #c-ae
       ,brl ,pages ;i-;iv & #a-he
    
































                 ,9dex

                              ,brl ,page
,2f y />t """"""""""""""""""""""""""" #a
  ,:at's new """""""""""""""""""""""" #a
  ,is ? guide = y8 """""""""""""""""" #b
  ,9t]net """"""""""""""""""""""""""" #c
  ,h[ 63tact u """""""""""""""""""""" #c
  ,=ms & public,ns """""""""""""""""" #c
  ,teletypewrit] 7,,tty7 us]s """"""" #c
  ,direct deposit """"""""""""""""""" #d
  ,,gst/,,hst & ,quebec """"""""""""" #d
,ta# ( 3t5ts """""""""""""""""""""""" #g
,t]ms we use 9 ? guide """"""""""""" #aa
,:at is ,,gst/,,hst8 """"""""""""""" #ad
,! ,busi;s ,numb] """""""""""""""""" #af
,,gst/,,hst public s]vice bodies'
  rebate """"""""""""""""""""""""""" #ag
  ,eligi# pur*ases & exp5ses """"""" #ai
  ,non-eligi# pur*ases & exp5ses """ #bj
  ,g5]al 9=m,n ab ! applic,n """"""" #bc
    ,,gst/,,hst regi/rants """"""""" #bd
    ,,gst/,,hst non-regi/rants """"" #be
  ,fil+ d1dl9e """"""""""""""""""""" #bf
                                      ;i
                 .9dex
  ,requir$ docu;ts """"""""""""""""" #bg
,-plet+ yr applic,n """""""""""""""" #bg
  ,"p ;,a--,id5tific,n """"""""""""" #bh
    ,busi;s ,numb] 7,,bn7 """""""""" #bh
    ,"n & a4ress """"""""""""""""""" #bi
    ,3tact p]son """"""""""""""""""" #bi
    ,tax,n ,*>;y ,regi/r,n ,numb] "" #bi
    ,fiscal ye>-5d """"""""""""""""" #cj
    ,future applic,ns """""""""""""" #cj
  ,"p ;,b--,claim p]iod """""""""""" #cj
    ,,gst/,,hst regi/rants """"""""" #cj
    ,non-regi/rants """""""""""""""" #ca
  ,"p ;,c--,(fset on ,,gst/,,hst
    return """"""""""""""""""""""""" #ca
  ,"p ;,d--,c]tific,n """""""""""""" #cb
  ,"p ;,e--,details ( claim """""""" #cc
    ,explan,n ( activ;y types """""" #cc
      ,municipal;y """"""""""""""""" #cc
      ,det]m9$ municipal;y """"""""" #cd
      ,designat$ municipal;y """"""" #cd
      ,univ]s;y """""""""""""""""""" #cg
      ,s*ool au?or;y """"""""""""""" #cg
      ,public college """""""""""""" #ch
                                     ;ii
                 .9dex
      ,hospital au?or;y """""""""""" #ci
      ,*>;y """""""""""""""""""""""" #da
      ,qualify+ non-pr(it
        organiz,n """""""""""""""""" #dc
      ,books """"""""""""""""""""""" #de
      ,gds & s]vices export$ 0a
        regi/]$ *>;y or a public
        9/itu;n """""""""""""""""""" #dg
      ,self-gov]n;t refund """"""""" #dh
    ,calculat+ yr rebate """"""""""" #di
      ,": ,,gst is pd """""""""""""" #ej
      ,": ,,hst is pd """""""""""""" #ea
    ,,gst/,,hst regi/rants """"""""" #ec
    ,non-regi/rants """""""""""""""" #ee
    ,y >e a resid5t (a "picipat+
      prov9ce """""""""""""""""""""" #ef
    ,y >e n a resid5t (a "picipat+
      prov9ce1 b y buy gds &
      s]vices 9 a "picipat+
      prov9ce """""""""""""""""""""" #ei
,claim+ a rebate z a qualify+ non-
  pr(it organiz,n """""""""""""""""" #fc
  ,grantor """"""""""""""""""""""""" #fe
                                    ;iii
                 .9dex
  ,gov]n;t fund+ """"""""""""""""""" #fe
  ,total rev5ue """""""""""""""""""" #fh
  ,p]c5tage ( gov]n;t fund+ """""""" #gj
,simplifi$ me?od 6calculate yr
  rebate """"""""""""""""""""""""""" #ga
  ,h[ 6calculate yr rebate )!
    simplifi$ me?od """""""""""""""" #gc
    ,/ep #a """""""""""""""""""""""" #gc
    ,/ep #b """""""""""""""""""""""" #ge
    ,/ep #c """""""""""""""""""""""" #gf
    ,/ep #d """""""""""""""""""""""" #gf
    ,/ep #e """""""""""""""""""""""" #gf
,special rules = claimants )
  multiple activ;y types """"""""""" #gi
,m 9=m,n """"""""""""""""""""""""""" #hd
,yr op9ion c.ts6 """"""""""""""""""" #he







                                     ;iv
,transcrib]'s note3
  7,front cov]7

,canada ,rev5ue ,ag5cy

      ,,gst/,,hst ,public ,s]vice
            ,bodies' ,rebate
         ,9cludes ,=m ,,gst#ff
    
,,rc#djcd7,e7 ,rev4 #jf
                       _+www.cra.gc.ca_:

,transcrib]'s note3
  7,9side front cov]7

               ,2f y />t
    
               ,:at's new
    
  ,e6ective ,july #a1 #bjjf1 "u propos$
legisl,n1 ! ,,gst rate w 2 reduc$ f
#g@3p 6#f@3p1 &! ,,hst rate f #ae@3p
6#ad@3p4 ,? guide 3ta9s ? propos$ *ange
6! law1 : 0 curr5t at ! "t ( public,n4
                                      #a
               ,:at's new
  ,c]ta9 *>ities1 public 9/itu;ns1 &
qualify+ non-pr(it organiz,ns c n[ claim
a rebate ( #hc@3p (! ,,gst & f$]al "p (
,,hst = exp5ses 9curr$ 6provide c]ta9
h1l? c>e s]vices4 ,! #hc@3p rebate may
al 2 availa# 6s* an organiz,n if x
op]ates a facil;y 9 : ^! h1l? c>e
s]vices >e provid$4 ,visit \r ,web site
at _+www.cra.gc.ca_: = details on mak+ a
claim4

            ,is ? guide = y8
    
  ,? guide gives g5]al 9=m,n ab h[
6calculate yr ,,gst/,,hst public s]vice
bodies' 7,,psb7 rebate or ,,gst ,self-
gov]n;t refund & describes ! di6]5t
me?ods 6use4 ,x al expla9s h[ 6-plete yr
applic,n4 ,= explan,ns (! activ;y types
t qualify =a ,,psb rebate1 see page #g4



                                      #b
                ,9t]net
    
  ,y c f9d 9=m,n on ! ,,gst/,,hst z well
z _m ( \r public,ns & =ms at
_+www.cra.gc.ca_:4

              ,h[ 63tact u
    
  ,if y ne$ m 9=m,n af r1d+ ? guide1
call u at #a-hjj-iei-eebe4

            ,=ms & public,ns
    
  ,"o copy ( ,=m ,,gst#ff1 ,applic,n =
,,gst/,,hst ,public ,s]vice ,bodies'
,rebate & ,,gst ,self-,gov]n;t ,refund1
is 9clud$ at ! 5d ( ? guide4
  ,y c ord] \r =ms & public,ns at
_+www.cra.gc.ca/forms_: or 0call+ u at
#a-hjj-iei-bbba4

      ,teletypewrit] 7,,tty7 us]s
    
  ,if y h a he>+ or spee* impair;t & use
a ,,tty1 y c call \r bil+ual 5quiry   #c
               ,,tty us]s
s]vice at #a-hjj-ffe-jced dur+ regul>
h\rs ( s]vice4

            ,direct deposit
    
  ,if y >e expect+ refunds or rebates :5
y file yr ,,gst/,,hst returns or rebate
applic,ns1 y c -plete & s5d u ,=m
,,gst#dfi1 ,direct ,deposit ,reque/4 ,?
is a safe1 3v5i5t1 dep5da#1 & "t-sav+
me?od ( rcvg yr ,,gst/,,hst refunds &
rebates4

         ,,gst/,,hst & ,quebec
    
  ,9 ,quebec1 ,rev5u ,qu@ebec adm9i/]s !
,,gst/,,hst4 ,if y h busi;s op],ns 9
,quebec1 y c 3tact ,rev5u ,qu@ebec at
#a-hjj-efg-dfib4

  ,visu,y impair$ p]sons c get \r
public,ns 9 brl1 l>ge pr9t1 or etext
7-put] diskette71 or on audio cassette
0visit+ \r ,web site at               #d
              ,,gst/,,hst
_+www.cra.gc.ca/alternate_: or 0call+
#a-hjj-iei-bbba week"ds f #h3ae a4m4
6#e3jj p4m4 7,ea/]n ,"t74
  ,? guide uses pla9 language 6expla9 !
mo/ -mon tax situ,ns4 ,if y ne$ m help
af y r1d ? guide1 call \r ,busi;s
,5quiries l9e at #a-hjj-iei-eebe4
















                                      #e
























                                      #f
              ,ta# ( 3t5ts            #c
    
                                   ,page
,t]ms we use 9 ? guide """""""""""""" #d
,:at is ,,gst/,,hst8 """""""""""""""" #d
,! ,busi;s ,numb] """"""""""""""""""" #d
,,gst/,,hst public s]vice bodies'
  rebate """""""""""""""""""""""""""" #e
  ,eligi# pur*ases & exp5ses """""""" #e
  ,non-eligi# pur*ases & exp5ses """" #e
  ,g5]al 9=m,n ab ! applic,n """""""" #f
    ,,gst/,,hst regi/rants """""""""" #f
    ,,gst/,,hst non-regi/rants """""" #f
  ,fil+ d1dl9e """""""""""""""""""""" #f
  ,requir$ docu;ts """""""""""""""""" #f
,-plet+ yr applic,n """"""""""""""""" #f
  ,"p ;,a--,id5tific,n """""""""""""" #f
    ,busi;s ,numb] 7,,bn7 """"""""""" #f
    ,"n & a4ress """""""""""""""""""" #g
    ,3tact p]son """""""""""""""""""" #g
    ,tax,n ,*>;y ,regi/r,n ,numb] """ #g
    ,fiscal ye>-5d """""""""""""""""" #g
    ,future applic,ns """"""""""""""" #g
    
                                      #g
              ,ta# ( 3t5ts           a#c
  ,"p ;,b--,claim p]iod """"""""""""" #g
    ,,gst/,,hst regi/rants """""""""" #g
    ,non-regi/rants """"""""""""""""" #g
  ,"p ;,c--,(fset on ,,gst/,,hst
    return """""""""""""""""""""""""" #g
  ,"p ;,d--,c]tific,n """"""""""""""" #g
  ,"p ;,e--,details ( claim """"""""" #g
    ,explan,n ( activ;y types """"""" #g
    ,calculat+ yr rebate """"""""""" #aj
    ,,gst/,,hst regi/rants """"""""" #aj
    ,non-regi/rants """""""""""""""" #aa
    ,y >e a resid5t (a "picipat+
      prov9ce """""""""""""""""""""" #aa
    ,y >e n a resid5t (a
      "picipat+ prov9ce1 b y buy
      gds & s]vices 9 a "picipat+
      prov9ce """""""""""""""""""""" #aa
,claim+ a rebate z a qualify+
  non-pr(it organiz,n """""""""""""" #ab
  ,grantor """"""""""""""""""""""""" #ab
  ,gov]n;t fund+ """"""""""""""""""" #ab
  ,total rev5ue """""""""""""""""""" #ac
  ,p]c5tage ( gov]n;t fund+ """""""" #ac
                                      #h
              ,ta# ( 3t5ts           b#c
,simplifi$ me?od 6calculate yr
  rebate """"""""""""""""""""""""""" #ac
  ,h[ 6calculate yr rebate )!
    simplifi$ me?od """""""""""""""" #ac
,special rules = claimants )
  multiple activ;y types """"""""""" #ad
,m 9=m,n """"""""""""""""""""""""""" #ae
















                                      #i
                                     c#c























                                     #aj
         ,t]ms we use 9 ? guide       #d
    
  .,-m]cial .activ;y m1ns any busi;s or
adv5ture or 3c]n 9 ! nature ( trade
c>ri$ on 0c]ta9 p]sons1 b does n 9clude
! mak+ ( exempt supplies4 ,x 9cludes a
supply ( r1l prop]ty 0any p]son1 o!r ?an
an exempt supply1 & any?+ d"o 9 ! c\rse
( mak+ ! supply or 9 3nec;n )! supply4
  ,a -m]cial activ;y does n 9clude any
busi;s or adv5ture or 3c]n 9 ! nature (
trade c>ri$ on )\t a r1sona# expect,n (
pr(it 0an 9dividual1 a p]sonal tru/1 or
a "pn]%ip ": all (! memb]s >e
9dividuals4
  .,exempt .supplies >e supplies ( gds &
s]vices t >e n subject 6,,gst/,,hst4 ,y
_c claim 9put tax cr$its =! ,,gst/,,hst
pd on exp5ses relat$ 6s* supplies4
,h["e1 z a public s]vice body1 y may 2
eligi# 6claim a full or "pial
,,gst/,,hst rebate = tax pd or [$ on ^!
exp5ses4
  .,9put .tax .cr$it 7,,itc7 is a cr$it
t ,,gst/,,hst regi/rants c claim     #aa
         ,t]ms we use 9 ? guide      a#d
6recov] ! ,,gst/,,hst !y pd or [e 6_!
suppli]s = gds or s]vices !y acquir$1
import$1 or br"\ 96a "picipat+ prov9ce =
use1 3sump;n1 or supply 9 ! c\rse ( _!
-m]cial activities4
  .,"picipat+ .prov9ce m1ns ! prov9ce (
,nova ,scotia1 ,new ,brunswick1 or
,newf.dl& & ,labrador4
  .,p]son m1ns an 9dividual1 a "pn]%ip1
a corpor,n1 ! e/ate (a dec1s$ 9dividual1
a tru/1 or any organiz,n s* z a society1
a union1 a club1 an associ,n1 or a
-mis.n4
  .,public .9/itu;n m1ns a regi/]$ *>;y
= 9come tax purposes t is al a s*ool
au?or;y1 a public college1 a univ]s;y1 a
hospital au?or;y1 or a local au?or;y
det]m9$ 6be a municipal;y4
  .,public .s]vice .body 7,,psb7 m1ns a
non-pr(it organiz,n1 a *>;y1 a
municipal;y1 a s*ool au?or;y1 a hospital
au?or;y1 a public college1 or a

                                     #ab
         ,t]ms we use 9 ? guide      b#d
univ]s;y4 ,= details on ^! t]ms1 see
8,explan,n ( activ;y types0 on page #g4
  ..,qualify+ non-pr(it organiz,n
7qualify+ .,,npo7 is an ,,npo ^:
p]c5tage ( gov]n;t fund+ is at l1/
#dj@3p ( xs total rev5ue4 ,= 9=m,n on
qualify+ ,,npo's1 see page #i4
,6calculate ! p]c5tage ( gov]n;t fund+1
see page #ac4
  .,regi/rant m1ns a p]son t is regi/]$
or has 6be regi/]$ = ,,gst/,,hst4
  ..,select$ public s]vice body 7select$
.,,psb7 m1ns3
    --a s*ool au?or;y1 univ]s;y1 or
      public college t is e/abli%$ &
      op]at$ o!r ?an = pr(it2
    --a hospital au?or;y2 or
    --a municipal;y4
  .,self-gov]n;t .refund1 9 ? guide1
ref]s 6a refund availa# 6a ,f/ ,n,n t
has 5t]$ 96an agree;t )! ,gov]n;t (
,canada t provides =a refund ( ,,gst =
gds & s]vices t >e acquir$ = self-
gov]n;t activities4 ,! t]ms &        #ac
         ,t]ms we use 9 ? guide      c#d
3di;ns t apply 6! refund ( ,,gst >e
9clud$ 9 ea* agree;t4 ,= example1 !
,nisga'a ,n,n & c]ta9 ,yukon ,f/ ,n,ns h
5t]$ 96s* agree;ts4
  .,taxa# .supplies >e gds & s]vices t
>e suppli$ 9 ! c\rse (a -m]cial activ;y
& >e subject 6,,gst/,,hst 79clud+ z]o-
rat$ supplies74
  .,z]o-rat$ .supplies >e supplies ( gds
& s]vices t >e taxa# at ! rate ( #j@3p4

          ,:at is ,,gst/,,hst8
    
  ,,gst is a tax t applies on mo/
supplies made 9 ,canada4 ,! ?ree
"picipat+ prov9ces 7,nova ,scotia1 ,new
,brunswick1 & ,newf.dl& & ,labrador7
h>moniz$ _! prov9cial sales tax )! ,,gst
6cr1te ! h>moniz$ sales tax 7,,hst74
,,hst applies 6! same base ( gds &
s]vices z ! ,,gst4
  ,propos$ *anges 6! ,,gst/,,hst rates
came 96e6ect on ,july #a1 #bjjf4 ,?
                                     #ad
          ,:at is ,,gst/,,hst8       d#d
propos$ *ange 6! law 0 curr5t at ! "t (
pr9t+4

,2f ,july #bjjf3
  ,,gst #g@3p
  ,,hst #ae@3p 7#g@3p f$]al "p & #h@3p
    prov9cial "p7
,on or af ,july #a1 #bjjf3
  ,,gst #f@3p
  ,,hst #ad@3p 7#f@3p f$]al "p & #h@3p
    prov9cial "p7
  
  ,,gst/,,hst regi/rants :o make taxa#
supplies 7o!r ?an z]o-rat$ supplies7 9 !
?ree "picipat+ prov9ces collect tax at !
,,hst rate4 ,!y collect tax at ! ,,gst
rate on taxa# supplies ( gds & s]vices
!y make 9 ! re/ ( ,canada 7o!r ?an z]o-
rat$ supplies74 ,= m 9=m,n1 see \r guide
,,rc#djbb1 ,g5]al ,9=m,n = ,,gst/,,hst
,regi/rants4


                                     #ae
           ,! ,busi;s ,numb]         e#d
    
  ,! ,busi;s ,numb]1 or ,,bn1 is a
numb]+ sy/em t simplifies & /r1ml9es !
way busi;ses d1l )! ,canadian gov]n;t4
,a ,,bn 3si/s ( two "ps3
    --n9e digits 6id5tify ! organiz,n2 &
    --an ext5.n ( two lrs & f\r digits
      6id5tify ! type ( a3.t7s7 !
      organiz,n may h4
  ,= example1 yr ,,bn cd be3
#abcde #fghi ,,rt#jjja
  ,we assign a ,,bn ) an 8,,rt0 ext5.n
6ea* ,,gst/,,hst regi/rant z well z 6ea*
non-regi/rant organiz,n t is eligi#
6claim rebates4 ,bran*es & divi.ns
au?oriz$ 6file sep>ate ,,gst/,,hst
returns & rebates al rcv a ,,bn3 ! f/
n9e digits w 2 ! same z ^? (! h1d (fice1
b ! ext5.n w v>y4 ,? w id5tify !
organiz,n z a bran*4 ,! ,,bn is %[n on
all yr p]sonaliz$ ,,gst/,,hst =ms &
returns1 & any correspond;e we s5d y4

                                     #af
       ,,gst/,,hst public s]vice      #e
             bodies' rebate
    
  ,? guide 3ta9s g5]al 9=m,n on ? rebate
z well z 9/ruc;ns = -plet+ ,=m ,,gst#ff1
,applic,n = ,,gst/,,hst ,public ,s]vice
,bodies' ,rebate & ,,gst ,self-,gov]n;t
,refund1 t y w use = yr f/ applic,n4 ,=
yr future applic,ns1 we w s5d y ,=m
,,gst#bhd 7a p]sonaliz$ v].n ( ,=m
,,gst#ff74
  ,! guide al 3ta9s g5]al 9=m,n ab ,=m
,,gst#ebc1 ,non-,pr(it ,organiz,ns--
,gov]n;t ,fund+4
  ,use ! applic,n =m 6claim a rebate =a
p]c5tage (! ,,gst1 & f$]al "p ( ,,hst1 t
y pd or [e on gds & s]vices y pur*as$ =
use 9 yr organiz,n's activities4 ,y al
use ! =m 6claim a rebate =a p]c5tage (!
prov9cial "p ( ,,hst if y >e3
    --a *>;y resid5t 9 a "picipat+
      prov9ce t is n a select$ ,,psb2
    

                                     #ag
           ,,gst/,,hst public        a#e
    --a qualify+ ,,npo resid5t 9 a
      "picipat+ prov9ce t is n a select$
      ,,psb2
    --a hospital au?or;y1 s*ool au?or;y1
      univ]s;y1 public college1 or a
      municipal;y resid5t 9 ,nova
      ,scotia2 or
    --a municipal;y resid5t 9 ,new
      ,brunswick4
  ,9 a4i;n1 a select$ ,,psb resid5t 9
,newf.dl& & ,labrador t is a *>;y1
public 9/itu;n1 or qualify+ ,,npo is
5titl$ 6a "pial rebate =! prov9cial "p (
,,hst = activities x has 5gag$ 9 o!r ?an
9 ! c\rse ( fulfill+ xs responsibilities
z a select$ ,,psb4
  ,! applic,n =m c al 2 us$ 0c]ta9 gr\ps
7ref]r$ 6z specifi$ p]sons7 6claim a
rebate =! ,,gst 7or f$]al "p ( ,,hst7 pd
on books4 ,*>ities & public 9/itu;ns t
qualify =a rebate = export$ gds &
s]vices c al use ? =m4 ,see page #i =
details on ^! types ( claims4
                                     #ah
           ,,gst/,,hst public        b#e
  ,if y h a self-gov]n;t agree;t t all[s
y a refund ( ,,gst on gds & s]vices
acquir$ = self-gov]n;t activities1 y may
use ! =m 9clud$ 9 ? guide 6claim !
refund ( ,,gst4
  ,! two-page applic,n is divid$ 96,"ps
;,a1 ;,b1 ;,c1 ;,d1 & ;,e4 ,we give
9/ruc;ns 9 ? guide 6help y -plete ea*
l9e (! applic,n4 ,y c file an applic,n
=a rebate af ! f/ "d 9 ! ye> y 2come a
*>;y1 qualify+ ,,npo1 or select$ ,,psb4
,any ,,gst/,,hst pd or [$ on pur*ases
made dur+ yr fiscal ye> qualify =!
rebate z l;g z y meet ! eligibil;y
require;ts 72com+ a regi/]$ *>;y "u !
,9come ,tax ,act or meet+ ! #dj@3p fund+
require;t =a qualify+ ,,npo7 on ! la/ "d
(! fiscal ye>4

       ,eligi# pur*ases & exp5ses
    
  ,only ,,gst/,,hst pd or [$ on eligi#
pur*ases & exp5ses qualifies =! ,,psb
                                     #ai
            ,eligi# pur*ases         c#e
rebate4 ,pur*ases & exp5ses t may 2
eligi# =! rebate 9clude3
    --g5]al op]at+ exp5ses1 s* z r5t1
      utilities1 & adm9i/r,n exp5ses1 =
      : y ._c claim ,,itc's2
    --mo/ all[.es & reimburse;ts y pay
      6employees 9volv$ 9 yr exempt
      activities2
    --gds & s]vices us$1 3sum$1 or
      suppli$ 9 yr exempt activities2 &
    --capital prop]ty4 ,h["e1 y _c claim
      ! rebate :5 y *ange ! use (
      capital prop]ty f prim>ily -m]cial
      activities 6prim>ily exempt
      activities1 s9ce ! rebate is
      3sid]$ 9 calculat+ ! basic tax
      3t5t4

     ,non-eligi# pur*ases & exp5ses
    
  ,! foll[+ pur*ases & exp5ses >e .n
eligi# =! ,,psb rebate3
    --memb]%ips 9 a d9+1 recre,nal1 or
      sport+ club2                   #bj
          ,non-eligi# pur*ases       d#e
    --toba3o products & alcoholic
      b"eages y supply &= : y >e n
      requir$ 6collect ,,gst/,,hst
      7except :5 ! alcohol or toba3o is
      9clud$ 9 ! price (a m1l72
    --gds & s]vices y buy 6provide l;g-
      t]m resid5tial a3ommod,n 7"o mon?
      or m71 .un.s m ?an #aj@3p (!
      a3ommod,n is re/rict$ 6s5iors1
      y\?s1 /ud5ts1 or 9dividuals )a
      4abil;y or ) limit$ f9ancial
      res\rces :o qualify = o3upancy or
      reduc$ r5ts "u a m1ns or 9come
      te/2
    --gds & s]vices us$ prim>ily 7m ?an
      #ej@3p7 =! supply (a p>k+ space
      made availa# 6resid5tial t5ants
      .un.s m ?an #aj@3p (! a3ommod,n is
      re/rict$ 6s5iors1 y\?s1 /ud5ts1 or
      9dividuals )a 4abil;y or limit$
      f9ancial res\rces :o qualify =
      o3upancy or reduc$ r5ts "u a m1ns
      or 9come te/2
                                     #ba
          ,non-eligi# pur*ases       e#e
    --prop]ty & s]vices acquir$ prim>ily
      = mak+ a supply ( r1l prop]ty
      6ano!r p]son = use 0t p]son 9 l1s+
      resid5tial prop]ty on an exempt
      basis 79clud+ 9cid5tal p>k+71
      .un.s t o!r p]son is a ,,psb & m
      ?an #aj@3p (! resid5tial prop]ty
      is re/rict$ 6s5iors1 y\?s1 /ud5ts1
      9dividuals )a 4abil;y1 or
      9dividuals ) limit$ f9ancial
      res\rces :o qualify = o3upancy or
      reduc$ r5ts "u a m1ns or 9come
      te/2 &
    --gds & s]vices y buy 6sell or give
      6an (fic]1 employee1 or 6ano!r
      p]son relat$ 6t 9dividual1 if !
      value (! b5efit wd 2 taxa# = 9come
      tax purposes4
  ,^! >e examples only4 ,dep5d+ on yr
type ( activ;y1 rules may 2 di6]5t4 ,if
y ne$ cl>ific,n on :e!r or n a pur*ase
or exp5se qualifies =! rebate1 3tact u4

                                     #bb
          ,non-eligi# pur*ases        #f
,example
  ,a qualify+ ,,npo [ns an a"p;t build+
  & r5ts #cj@3p (! a"p;ts 69dividuals )a
  4abil;y1 on a l;g-t]m basis4 ,! ,,npo
  c apply =a ,,psb rebate = "p (!
  ,,gst/,,hst pd or [$ on all exp5ses
  9curr$ 6ma9ta9 ! a"p;t build+4 ,!
  ,,npo qualifies =! rebate 2c m ?an
  #aj@3p (! a"p;t build+ is h\s+
  re/rict$ 69dividuals )a 4abil;y4
  
       ,g5]al 9=m,n ab ! applic,n
    
  ,6file yr f/ rebate applic,n1 use ,=m
,,gst#ff1 ,applic,n = ,,gst/,,hst
,public ,s]vice ,bodies' ,rebate & ,,gst
,self-,gov]n;t ,refund1 : is 9clud$ 9 ?
guide4
  ,af we process yr f/ rebate applic,n1
we w s5d y ,=m ,,gst#bhd1 : is a
p]sonaliz$ v].n ( ,=m ,,gst#ff1 = yr
next applic,n4 ,keep ? guide 6help y
-plete future rebate applic,ns4
                                     #bc
         ,,gst/,,hst regi/rants      a#f
    
  ,if y >e a ,,gst/,,hst regi/rant1 y c
s5d yr rebate applic,n ) yr ,,gst/,,hst
return4 ,y m/ d ? if y *oose 6use !
rebate 6reduce a bal.e [+ on yr return4
  ,if y h bran*es or divi.ns t file _!
[n ,,gst/,,hst returns1 ^! bran*es or
divi.ns .m/ al file sep>ate rebate
applic,ns4 ,6obta9 au?oriz,n =a bran* or
divi.n 6file xs [n ,,gst/,,hst returns &
rebate applic,ns1 t bran* or divi.n m/ 2
sep>ately id5tifi$ 0xs loc,n or ! nature
( xs activities1 & m/ h sep>ate books &
records ma9ta9$ = x4 ,! h1d (fice m/
apply = ? 0call+ u or 0s5d+ u a -plet$
,=m ,,gst#aj1 ,applic,n or ,revoc,n (!
,au?oriz,n 6,file ,sep>ate ,,gst/,,hst
,returns & ,rebate ,applic,ns = ,bran*es
or ,divi.ns4
  ,if a bran* or divi.n is n au?oriz$
6file sep>ate ,,gst/,,hst returns &
rebate applic,ns1 9clude xs claim =
rebates on ! h1d (fice or p>5t applic,n4
                                     #bd
         ,,gst/,,hst regi/rants      b#f
  ,pr9t yr ,busi;s ,numb] 7,,bn7 9 !
space provid$ on all yr rebate
applic,ns1 & 9clude x on all yr
correspond;e ) u4

       ,,gst/,,hst non-regi/rants
    
  ,if y >e n a ,,gst/,,hst regi/rant1 y
c -plete a rebate applic,n =! f/ six
mon?s ( yr fiscal ye> & ano!r =! la/ six
mon?s ( yr fiscal ye>4 ,mail yr -plet$
rebate applic,n 6! a4ress on ! front (!
=m4 ,file only "o rebate applic,n = yr
:ole organiz,n4 ,h["e1 if y h bran*es or
divi.ns1 y c apply 6h ! bran*es or
divi.ns file sep>ate rebate applic,ns4
,6d s1 ea* bran* or divi.n has 6be
sep>ately id5tifi$ 0xs loc,n or ! nature
( xs activities1 & m/ h sep>ate books &
records ma9ta9$ = x4 ,yr h1d (fice m/
apply = ? 0call+ u or 0s5d+ u a -plet$
,=m ,,gst#aj1 ,applic,n or ,revoc,n (!
,au?oriz,n 6,file ,sep>ate ,,gst/,,hst
                                     #be
            ,non-registrants         c#f
,returns & ,rebate ,applic,ns = ,bran*es
or ,divi.ns4
  ,we w assign a sep>ate ,,bn 6ea* bran*
or divi.n t we approve4 ,we w !n 9=m !
h1d (fice or p>5t organiz,n ( ^! numb]s
&! date :5 ! bran*es or divi.ns c 2g9
fil+ _! sep>ate rebate applic,ns4
,bran*es or divi.ns h 6use _! ,,bn on
all _! rebate applic,ns & correspond;e4
,! p>5t or h1d (fice %d 9clude ! rebates
= any bran*es or divi.ns t >e n au?oriz$
6file sep>ate rebate claims4

              ,fil+ d1dl9e
    
  ,if y >e a ,,gst/,,hst regi/rant1 y h
f\r ye>s f ! due date ( yr ,,gst/,,hst
return =! claim p]iod 9 : y 9curr$ !
exp5se 6file a rebate applic,n4
  ,if y >e n a ,,gst/,,hst regi/rant1 y
h f\r ye>s f ! la/ "d (! fiscal half-ye>
9 : y 9curr$ ! exp5se 6file a rebate
applic,n4
                                     #bf
              ,fil+ d1dl9e           d#f
,note
  ,an excep;n 6? f\r-ye> limit,n is :5 !
  suppli] is assess$ = tax t 0 n
  collect$ f y dur+ ! p]iod1 & y !n pay
  ! tax af ! f\r-ye> limit,n4 ,if ?
  situ,n applies 6y1 y c -plete a
  sep>ate rebate applic,n 6cov] t claim
  p]iod4 ,= m 9=m,n1 3tact u4
  
            ,requir$ docu;ts
    
  ,d n s5d any docu;ts ) yr applic,n4
,h["e1 y h 6keep adequate books &
records1 9clud+ orig9al 9voices1 = six
ye>s f ! 5d (! ye> !y relate to4 ,y h
6make ^! books & records availa# 6u if
we ask 6see !m4

          ,-plet+ yr applic,n
    
  ,all claimants m/ -plete ,"ps ;,a1
;,b1 ;,d1 & ;,e (! applic,n4
  ,if y >e a ,,gst/,,hst regi/rant &
want 6apply ! rebate 6a bal.e [+     #bg
          ,-plet+ yr applic,n        e#f
on yr return1 al -plete ,"p ;,c1 & file
yr applic,n tgr ) yr return4
  ,9complete or 9correct 9=m,n may cause
a delay 9 process+ yr applic,n4 ,we w
return all unsign$ applic,ns =a
signature 2f we process !m4
  ,if y >e a non-pr(it organiz,n1 y h
6-plete & file ,=m ,,gst#ebc1 ,non-
,pr(it ,organiz,ns--,gov]n;t ,fund+1 on
an annual basis4 ,d n s5d u yr annual
reports or f9ancial /ate;ts4

          ,"p ;,a--,id5tific,n
    
         ,busi;s ,numb] 7,,bn7
    
  ,pr9t yr ,,bn ) an 8,,rt0 ext5.n 9 !
space provid$ on all yr applic,ns4 ,al
pr9t x on all yr correspond;e ) u4
--------------------------------------#g
  ,if y d n h a ,,bn1 we w assign "o 6y
) yr f/ applic,n4 ,if y d n "k :e!r y h
a ,,bn1 3tact u4
                                     #bh
              ,"n & a4ress           a#g
    
  ,5t] ! -plete legal "n 7& any trad+
"n7 &! mail+ a4ress ( yr organiz,n4 ,5t]
yr busi;s a4ress if x di6]s f ! mail+
a4ress4 ,we w s5d all correspond;e &
*eques 6yr mail+ a4ress4

              ,3tact p]son
    
  ,5t] ! "n1 title1 & teleph"o numb] (!
p]son 9 yr organiz,n :o we c 3tact = m
9=m,n ab yr applic,n4

     ,tax,n ,*>;y ,regi/r,n ,numb]
    
  ,5t] ! ,tax,n ,*>;y ,regi/r,n ,numb]
assign$ 6y z a *>;y "u ! ,9come ,tax
,act4 ,? numb] is a ,,bn ) an ext5.n t
/>ts )! lrs 8,,rr40




                                     #bi
             ,fiscal ye>-5d          b#g
    
  ,5t] yr fiscal ye>-5d only if yr
organiz,n is .n a ,,gst/,,hst regi/rant4

           ,future applic,ns
    
  ,= e future applic,n af we rcv yr f/1
we w s5d y a p]sonaliz$ applic,n =m
7,,gst#bhd71 : w h mo/ (! ,"p ;,a 9=m,n
prepr9t$4 ,y w only ne$ 65t] ! ,tax,n
,*>;y ,regi/r,n ,numb] & yr fiscal ye>-
5d1 if applica#4 ,h["e1 y %d review !
prepr9t$ 9=m,n 6be sure x is a3urate4
,6tell u ab *anges1 use ! notific,n (
*ange >ea on ! 5velope 9 : we s5d yr
applic,n4

         ,"p ;,b--,claim p]iod
    
         ,,gst/,,hst regi/rants
    
  ,5t] ! claim p]iod ( yr applic,n4 ,yr
claim p]iod is ! same z yr report+ p]iod
= ,,gst/,,hst4 ,y file yr            #cj
                ,"p ;,b              c#g
applic,ns )! same frequ5cy z yr
,,gst/,,hst returns 7t is1 mon?ly1
qu>t]ly1 or annu,y74 ,g5],y1 y c claim a
rebate up 6f\r ye>s af ! due date ( yr
return4

            ,non-regi/rants
    
  ,5t] ! claim p]iod ( yr applic,n4 ,yr
claim p]iod w 2 ei ! f/ & second fiscal
qu>t]s1 or ! ?ird & f\r? fiscal qu>t]s1
( yr fiscal ye>4 ,y _c claim a rebate m
?an twice a ye>4 ,g5],y1 y c claim a
rebate up 6f\r ye>s af ! la/ "d (! claim
p]iod 9 : ! ,,gst/,,hst 0 pd or 2came
paya#4

     ,"p ;,c--,(fset on ,,gst/,,hst
                 return
    
  ,"p ;,c applies only 6,,gst/,,hst
regi/rants4 ,*eck box 8,yes0 or 8,no0
69dicate :e!r or n y want 69clude !
total rebate f l9e #dji ( ?          #ca
                ,"p ;,c              d#g
applic,n on l9e #aaa ( yr ,,gst/,,hst
return4 ,:5 y transf] ! l9e #dji am.t f
yr applic,n 6l9e #aaa ( yr ,,gst/,,hst
return1 y use yr rebate 6reduce any am.t
y [e on yr return1 or 69cr1se any
refund4 ,5t] ! p]iod 5d date ( t return
9 ! space provid$ on ! applic,n4 ,s5d u
yr applic,n .) yr ,,gst/,,hst return4
  ,6avoid 2+ *>g$ p5alty & 9t]e/ on any
bal.e [+1 make sure we rcv yr return1
rebate applic,n1 & any remitt.e 0! due
date4

          ,"p ;,d--,c]tific,n
    
  ,an au?oriz$ p]son f yr organiz,n has
6date & sign e applic,n & provide a
teleph"o numb]4 ,we _c process unsign$
applic,ns & we w return !m =a signature4




                                     #cb
       ,"p ;,e--,details ( claim     e#g
    
       ,explan,n ( activ;y types
    
  ,only ! organiz,ns t meet ! 3di;ns
li/$ 2l >e eligi# 6claim a ,,psb rebate
or a ,,gst self-gov]n;t refund4
,6det]m9e ! rebate factor t applies 6y1
see ! def9i;n ( ea* activ;y type4 ,if yr
organiz,n p]=ms m ?an "o type ( activ;y1
see 8,special rules = claimants )
multiple activ;y types0 on page #ad
6det]m9e h[ 6calculate yr rebate4

              ,municipal;y
    
  ,municipal;y m1ns an 9corporat$ c;y1
t[n1 village1 metropolitan au?or;y1
t[n%ip1 4trict1 c.ty1 or rural
municipal;y or o!r 9corporat$ municipal
body1 h["e designat$4 ,examples ( o!r
9corporat$ municipal bodies 9clude
9corporat$ -munities 9 ,newf.dl& &
,labrador1 9corporat$ nor!rn hamlets1 &
                                     #cc
                ,"p ;,e              f#g
9corporat$ nor!rn settle;ts 9
,saskat*ewan4

          ,det]m9$ municipal;y
    
  ,a municipal;y al 9cludes o!r local
au?orities t we det]m9e 6be
municipalities = all ,,gst/,,hst
purposes4 ,= example1 a p>amunicipal
organiz,n1 s* z a public libr>y1 t is a
sep>ate 5t;y1 c ask 6be det]m9$ 6be a
municipal;y4

         ,designat$ municipal;y
    
  ,we may al designate an organiz,n 6be
a municipal;y = c]ta9 municipal s]vices
t x supplies4 ,? m1ns t ! organiz,n is
3sid]$ 6be a municipal;y = ,,gst/,,hst
purposes1 b only = ^? activities = : x 0
designat$4 ,! design,n does n apply 6!
organiz,n z a :ole4
  ,! municipal design,n has two ma9
e6ects1 z foll[s3                    #cd
                ,"p ;,e              g#g
    --! design,n all[s ! organiz,n
      6apply =a rebate (! ,,gst or f$]al
      "p ( ,,hst us+ ! municipal;y
      rebate rate1 b only =! tax pd or
      [$ on pur*ases us$ 9 ! c\rse (
      supply+ ! exempt municipal s]vices
      = : ! organiz,n 0 designat$4
    --! organiz,n's supplies (! s]vices
      = : x 0 designat$ >e exempt f
      ,,gst/,,hst4
--------------------------------------#h
  ,= example1 we may designate an
organiz,n t .is .n a municipal;y 6be a
municipal;y if x 9/alls1 repairs1 &
ma9ta9s a wat] 4tribu;n sy/em t x
op]ates4 ,once designat$1 ! organiz,n's
supplies ( ^? s]vices >e exempt f
,,gst/,,hst4 ,x c al claim a ,,psb
rebate at ! municipal;y rate =! ,,gst or
f$]al "p ( ,,hst x pays or [es on
pur*ases us$ 6provide ^? s]vices4
  ,! rebate factor = municipal
activities is #ajj@3p (! ,,gst1 or !
f$]al "p ( ,,hst1 t 2came paya# on   #ce
                ,"p ;,e              a#h
or af ,febru>y #a1 #bjjd4 ,h["e1 y m/
use ! rebate factor ( #eg.ad@3p
6calculate ! rebate = an am.t ( tax t3
    --2came paya# 2f ,febru>y #a1 #bjjd2
    --is deem$ 6h be5 pd or collect$ 2f
      ,febru>y #a1 #bjjd2
    --_h 6be a4$ 6yr net tax 2c1 2f
      ,febru>y #a1 #bjjd1 a bran* or
      divi.n 2came a small suppli]
      divi.n2 or
    --_h 6be a4$ 6yr net tax 2c1 2f
      ,febru>y #a1 #bjjd1 y /opp$ 2+ a
      regi/rant4

,note
  ,! f\r-ye> "t limit 6claim a rebate /
  applies4
  
  ,municipalities 9 ,new ,brunswick &
,nova ,scotia al qualify =a #eg.ad@3p
rebate on ! prov9cial "p ( ,,hst4
  ,claim ! rebate on l9e #cjj ( ,"p ;,e
(! applic,n4
                                     #cf
                ,"p ;,e              b#h
  ,= m 9=m,n ab municipalities1 see \r
guide ,,rc#djdi1 ,,gst/,,hst ,9=m,n =
,municipalities4

               ,univ]s;y
    
  ,univ]s;y m1ns a recogniz$ degree-
grant+ 9/itu;n or an organiz,n t op]ates
a college a6iliat$ )1 or a rese>* body
(1 s* an 9/itu;n4 ,6qualify = ? rebate1
! univ]s;y m/ 2 e/abli%$ & op]at$ on a
non-pr(it basis4
  ,! rebate factor = univ]s;y activities
is #fg@3p (! ,,gst1 or ! f$]al "p (
,,hst1 pd or paya#4 ,univ]sities 9 ,nova
,scotia al qualify =a #fg@3p rebate on !
prov9cial "p ( ,,hst4 ,y claim ? rebate
on l9e #cja ( ,"p ;,e (! applic,n4

             ,s*ool au?or;y
    
  ,s*ool au?or;y m1ns an organiz,n t
op]ates an ele;t>y or second>y s*ool 9 :
x provides 9/ruc;n t meets ! /&>ds   #cg
                ,"p ;,e              c#h
( $uc,nal 9/ruc;n (! prov9ce 9 : x is
op]at$4 ,6qualify = ? rebate1 ! s*ool
au?or;y m/ 2 e/abli%$ & op]at$ on a non-
pr(it basis4
  ,! rebate factor = s*ool au?or;y
activities is #fh@3p (! ,,gst1 or !
f$]al "p ( ,,hst1 pd or paya#4 ,s*ool
au?orities 9 ,nova ,scotia al qualify =a
#fh@3p rebate (! prov9cial "p ( ,,hst4
,y claim ? rebate on l9e #cjb ( ,"p ;,e
(! applic,n4

            ,public college
    
  ,public college m1ns an organiz,n t
op]ates a po/-second>y college or po/-
second>y te*nical 9/itute t3
    --rcvs funds f a gov]n;t or a
      municipal;y 6help ! organiz,n 9 !
      ongo+ provi.n ( $uc,nal s]vices 6!
      g5]al public2 &
    --is d$icat$ prim>ily 6provid+
      programs ( 9/ruc;n 9 "o or m
                                     #ch
                ,"p ;,e              d#h
      fields ( voc,nal1 te*nical1 or
      g5]al $uc,n4
  ,6qualify = ? rebate1 ! public college
m/ 2 e/abli%$ & op]at$ on a non-pr(it
basis4
  ,! rebate factor = public college
activities is #fg@3p (! ,,gst1 or !
f$]al "p ( ,,hst1 pd or paya#4 ,public
colleges 9 ,nova ,scotia al qualify =a
#fg@3p rebate (! prov9cial "p ( ,,hst4
,y claim ? rebate on l9e #cjc ( ,"p ;,e
(! applic,n4

           ,hospital au?or;y
    
  ,hospital au?or;y m1ns an organiz,n t
op]ates a public hospital & t we h
designat$ 6be a hospital au?or;y =
,,gst/,,hst purposes4 ,an organiz,n t is
designat$ 6be a hospital au?or;y is
5titl$ 6! rebate =! ,,gst/,,hst pd or
paya# on xs pur*ases 6! ext5t t !y >e
acquir$ = use 9 xs activities ( op]at+ a
public hospital4 ,= m 9=m,n on !     #ci
                ,"p ;,e              e#h
design,n ( hospital au?orities1 see
,,gst/,,hst ,memor&a ,s]ies1 ,*apt]
#be.b1 ,design,n ( ,hospital
,au?orities4
  ,! rebate factor = hospital au?or;y
activities is #hc@3p (! ,,gst1 or !
f$]al "p ( ,,hst1 pd or paya#4 ,hospital
au?orities 9 ,nova ,scotia al qualify =
an #hc@3p rebate (! prov9cial "p (
,,hst4 ,y claim ? rebate on l9e #cjd (
,"p ;,e (! applic,n4

,note
  ,c]ta9 *>ities1 public 9/itu;ns1 &
  qualify+ non-pr(it organiz,ns c n[ al
  claim a rebate ( #hc@3p (! ,,gst &
  f$]al "p ( ,,hst = exp5ses 9curr$
  6provide c]ta9 h1l? c>e s]vices4 ,!
  #hc@3p rebate may al 2 availa# 6s* an
  organiz,n if x op]ates a facil;y 9 :
  ^! h1l? c>e s]vices >e provid$4 ,see
  \r ,web site 6f9d \ h[ 6make a claim4
  
                                     #dj
                 ,*>;y               f#h
    
  ,*>;y m1ns a regi/]$ *>;y or regi/]$
,canadian amateur a?letic associ,n =
9come tax purposes1 b does n 9clude a
public 9/itu;n 7see ! def9i;n on page
#d74
  ,=! ,,psb rebate1 a *>;y al 9cludes a
non-pr(it organiz,n t op]ates1 o!r ?an =
pr(it1 a h1l?-c>e facil;y =! purpose (
provid+ resid5ts (! facil;y ) nurs+ &
p]sonal c>e1 assi/.e )! activities (
daily liv+1 & m1ls & a3ommod,n4 ,? is
re/rict$ 6facilities ": resid5ts h
limit$ physical or m5tal capac;y = self-
sup]vi.n & self-c>e4
--------------------------------------#i
  ,! rebate factor = *>;y activities is
#ej@3p (! ,,gst1 or ! f$]al "p ( ,,hst1
pd or paya#4 ,*>ities resid+ 9 a
"picipat+ prov9ce t >e .n select$ public
s]vice bodies 7see ! def9i;n on page #d7
al qualify =a #ej@3p rebate (! prov9cial
"p ( ,,hst4 ,y claim ? rebate on l9e
#cje ( ,"p ;,e (! applic,n4          #da
                ,"p ;,e              a#i
  ,if y >e a *>;y &a ,,gst/,,hst
regi/rant1 y h 6use ! net tax calcul,n =
*>ities un.s y >e eligi# 6elect n 6use
x1 9 : case y m/ file an applic,n ) u4
,= m 9=m,n1 see \r guide ,,rc#djhb1
,,gst/,,hst ,9=m,n = ,*>ities4
  ,if y >e us+ ! net tax calcul,n me?od
= *>ities1 yr rebate 5title;ts >e n
a6ect$ & y / claim yr rebate 9 ! usual
way4 ,t is1 y claim a rebate =! ,,gst or
f$]al "p ( ,,hst y pd or [e on all yr
pur*ases made dur+ ! claim p]iod1 = : y
_c claim 9put tax cr$its 7,,itc's74 ,y
claim a rebate =! prov9cial "p ( ,,hst
only if y qualify 7see ! sec;n
8,,gst/,,hst public s]vice bodies'
rebate0 on page #e74 ,:5 us+ ? me?od1 y
>e g5],y 5titl$ 6,,itc's = pur*ases (1 &
improve;ts to1 capital prop]ty & r1l
prop]ty us$ prim>ily 9 -m]cial
activities4
  ,if y >e a *>;y t is al a hospital
au?or;y1 s*ool au?or;y1 univ]s;y1 public
college1 or municipal;y1 see !       #db
                ,"p ;,e              b#i
sec;n call$ 8,special rules = claimants
) multiple activ;y types0 on page #ad4

     ,qualify+ non-pr(it organiz,n
    
  ,non-pr(it organiz,n 7,,npo7 m1ns a
p]son organiz$ & op]at$ solely n =
pr(it4 ,a non-pr(it organiz,n _c 2 an
9dividual1 e/ate1 tru/1 *>;y1
municipal;y1 public 9/itu;n 7see !
def9i;n on page #d71 or a gov]n;t4 ,a
proprietor1 memb]1 or %>ehold] (!
organiz,n _c rcv or b5efit f any (!
9come un.s !y >e a club1 society1 or
associ,n :o promotes amateur a?letics 9
,canada4
  ,yr organiz,n w 2 eligi# =a rebate if
y >e a .qualify+ ,,npo4 ,6be 3sid]$ a
qualify+ ,,npo1 at any "t 9 a fiscal
ye>1 ! p]c5tage ( gov]n;t fund+ =!
fiscal ye> m/ 2 at l1/ #dj@3p ( yr total
rev5ue4 ,see 8,claim+ a rebate z a
qualify+ non-pr(it organiz,n 7,,npo70 on
page #ab 6f9d \ h[ 6calculate !      #dc
                ,"p ;,e              c#i
p]c5tage ( gov]n;t fund+4 ,if y >e a
qualify+ ,,npo1 y h 6-plete & file ,=m
,,gst#ebc1 ,non-,pr(it ,organiz,n--
,gov]n;t ,fund+4
  ,! rebate factor = qualify+ ,,npo
activities is #ej@3p (! ,,gst1 or !
f$]al "p ( ,,hst1 t is pd or paya#4 ,an
,,npo t is resid5t 9 a "picipat+ prov9ce
& .is .n a select$ public s]vice body
7,,psb7 7see ! def9i;n on page #d71 al
qualifies =a #ej@3p rebate (! prov9cial
"p ( ,,hst4 ,y claim ? rebate on l9e
#cjf ( ,"p ;,e (! applic,n4 ,h["e1 an
,,npo t is resid5t 9 a "picipat+ prov9ce
& is a select$ ,,psb is n 5titl$ 6a
rebate =! prov9cial "p ( ,,hst4
  ,if y >e a qualify+ ,,npo t is al a
hospital au?or;y1 s*ool au?or;y1
univ]s;y1 public college1 or
municipal;y1 see ! sec;n call$ 8,special
rules = claimants ) multiple activ;y
types0 on page #ad4

                                     #dd
                 ,books              d#i
    
  .,specifi$ .p]sons c claim a rebate =!
,,gst & f$]al "p ( ,,hst pd on pr9t$
books1 audio record+s ( pr9t$ books1 &
pr9t$ v].ns ( religi\s scriptures
pur*as$ ..o!r ?an = .resale4 ,= ?
rebate1 .pr9t$ .book does n 9clude c]ta9
items s* z ! foll[+3
    --newspap]s2
    --magaz9es & p]iodicals t >e n
      pur*as$ 0subscrip;n or t h m ?an
      #e@3p ( _! pr9t$ space devot$
      6adv]tis+2
    --books design$ prim>ily = writ+ or
      draw+ on2
    --bro*ures or pamphlets2
    --ag5das & cal5d>s2
    --directories2 &
    --rate books 7= example1 9sur.e rate
      books74
  .,specifi$ .p]sons >e municipalities1
univ]sities1 public colleges1 & s*ool
au?orities1 z well z *>ities1 public
9/itu;ns 7see ! def9i;n on page      #de
                ,"p ;,e              e#i
#d71 & qualify+ ,,npo's t op]ate a
public l5d+ libr>y4 ,public colleges1
s*ool au?orities1 & univ]sities d n h
6be e/abli%$ & op]at$ on a non-pr(it
basis 6be eligi# 6claim ! rebate = pr9t$
books4
  ,9 a4i;n1 *>ities & qualify+ ,,npo's
^: prim>y purpose is ! promo;n ( lit]acy
w qualify z specifi$ p]sons if !y >e
prescrib$ 0! ,m9i/] ( ,f9.e4 ,6get
prescrib$1 s5d u yr reque/ & 9clude ! "n
(! organiz,n1 xs gov]n+ docu;ts z well z
a /ate;t ( xs purposes & activities4 ,\r
recomm5d,n w 2 pass$ on 6! ,de"p;t (
,f9.e ,canada1 :o w make ! f9al
det]m9,n4 ,= m 9=m,n1 see ,,gst/,,hst
,memor&a s]ies ,*apt] #ac.d1 ,rebates =
,pr9t$ ,books1 ,audio ,record+s ( ,pr9t$
,books1 & ,pr9t$ ,v].ns ( ,religi\s
,scriptures4
  ,! rebate factor =a specifi$ p]son is
#ajj@3p (! ,,gst1 or ! f$]al "p ( ,,hst1
t is pd or paya# on pr9t$ books1 audio
record+s ( pr9t$ books1 & pr9t$      #df
                ,"p ;,e              f#i
v].ns ( religi\s scriptures t y b"\ or
import$1 b n 6resell4 ,y claim ? rebate
on l9e #cjg ( ,"p ;,e (! applic,n4

,note
  ,"! is a po9t-(-sale rebate 9 !
  "picipat+ prov9ces =! prov9cial "p (
  ,,hst on pr9t$ books4 ,"!=e1 y c only
  apply =a rebate (! f$]al "p ( ,,hst on
  ? applic,n4
  
       ,gds & s]vices export$ 0a
        regi/]$ *>;y or a public
                9/itu;n
    
  ,if y >e a regi/]$ *>;y or a public
9/itu;n1 y c claim a rebate =!
,,gst/,,hst pd on gds or s]vices t y
export$ \tside ,canada4 ,6be eligi# =!
rebate1 y m/ h pd ,,gst/,,hst & h
export$ ! gds or s]vices4
  ,! rebate factor = export$ gds &
s]vices is #ajj@3p (! ,,gst/,,hst pd4 ,y
                                     #dg
                ,"p ;,e              g#i
claim ? rebate on l9e #cjh ( ,"p ;,e (!
applic,n4 ,if y >e a resid5t (a
-------------------------------------#aj
"picipat+ prov9ce1 claim ! f$]al "p &
prov9cial "p ( ,,hst sep>ately 9 !
appropriate columns4
  ,if y export gds or s]vices = : y
previ\sly claim$ a ,,psb rebate at ano!r
l9e1 y may / 2 eligi# =a rebate on !
am.t t did n qualify4 ,af ! gds or
s]vices h be5 export$1 ! di6];e 2t !
total ,,gst/,,hst pd &! am.t previ\sly
claim$ z a ,,psb rebate %d 2 claim$ on
l9e #cjh4 ,! f\r-ye> "t limit 6claim a
rebate1 z expla9$ on page #f1 / applies
9 ? situ,n4

          ,self-gov]n;t refund
    
  ,if y >e a ,f/ ,n,n t has an agree;t t
provides =a refund ( ,,gst = gds &
s]vices acquir$ = self-gov]n;t
activities1 y may 2 eligi# 6claim a
refund ( #ajj@3p (! ,,gst pd on      #dh
                ,"p ;,e             a#aj
gds & s]vices4 ,see yr agree;t 6id5tify
! 3di;ns "u : y may claim ! refund4 ,y
claim ? refund on l9e #cji ( ,"p ;,e (!
applic,n4 ,! "t limit = claim+ ! self-
gov]n;t refund is /at$ 9 yr agree;t4

,note
  ,if y >e claim+ rebates on l9es #cjg &
  #cjh or a refund on l9e #cji ( ,"p
  ;,e1 d n 9clude ^! am.ts on any o!r
  l9e ( ,"p ;,e4
  
          ,calculat+ yr rebate
    
  ,af det]m9+ : rebate factor applies
6y1 total ! ,,gst/,,hst y pd or [e
6id5tify ! am.t eligi# = ea* rebate4 ,!
rebate is availa# only on ! ,,gst/,,hst
t y pay or [e1 .n 6! full co/ (! gds or
s]vices4

,note
  ,y d n pay ,,gst/,,hst on z]o-rat$ or
  exempt gds & s]vices1 s* z         #di
                ,"p ;,e             b#aj
  hospital b$s1 m1ls provid$ 6hospital
  pati5ts1 or admis.ns 6c]ta9 fund-rais+
  ev5ts ( *>ities4
  
  ,c]ta9 pur*ases >e n eligi# =! public
  s]vice bodies' rebate4 ,a summ>y (
  eligi# & 9eligi# exp5ses c 2 f.d on
  page #e4
  
  ,,gst/,,hst may 2 9clud$ 9 ! pur*ase
price4 ,if s1 make sure t ,,gst/,,hst 0
*>g$ & calculate ! ,,gst/,,hst 9clud$ 9
! pur*ase price 0us+ "o (! foll[+
calcul,ns1 dep5d+ on :e!r y 7 *>g$ ,,gst
or ,,hst4

            ,": ,,gst is pd
    
  ,calculate ! am.t ( ,,gst *>g$ z
foll[s3



                                     #ej
                ,"p ;,e             c#aj
,if y 7 *>g$ #f@3p ,,gst3
  pur*ase price 7,,gst 9clud$7 multipli$
    0#f/ajf equals ,,gst *>g$
,if y 7 *>g$ #g@3p ,,gst3
  pur*ase price 7,,gst 9clud$7 multipli$
    0#g/ajg equals ,,gst *>g$
  
,note
  ,v5dors h 6*>ge ,,gst on ! price ( an
  item 2f !y *>ge prov9cial retail sales
  tax4

            ,": ,,hst is pd
    
  ,if y buy gds or s]vices 9 a "picipat+
prov9ce 7,nova ,scotia1 ,new ,brunswick1
or ,newf.dl& & ,labrador71 y pay ,,hst4
,2f y calculate yr eligi# am.t1 y h
6sep>ate ! f$]al "p 7#f@3p or #g@3p7 &!
prov9cial "p 7#h@3p7 z foll[s3



                                     #ea
                ,"p ;,e             d#aj
,if y 7 *>g$ #ad@3p ,,hst3
  pur*ase price 7,,hst 9clud$7 multipli$
    0#f/aad equals f$]al "p ( ,,hst
  pur*ase price 7,,hst 9clud$7 multipli$
    0#h/aad equals prov9cial "p ( ,,hst
,if y 7 *>g$ #ae@3p ,,hst3
  pur*ase price 7,,hst 9clud$7 multipli$
    0#g/aae equals f$]al "p ( ,,hst
  pur*ase price 7,,hst 9clud$7 multipli$
    0#h/aae equals prov9cial "p ( ,,hst
  
  ,:5 ,,hst is %[n sep>ately f ! pur*ase
price1 use ! foll[+ calcul,ns 6det]m9e !
f$]al & prov9cial "ps3

,if y 7 *>g$ #ad@3p ,,hst3
  ,,hst multipli$ 0#f/ad equals f$]al "p
    ( ,,hst
  ,,hst multipli$ 0#h/ad equals
    provicial "p ( ,,hst
  


                                     #eb
                ,"p ;,e             e#aj
,if y 7 *>g$ #ae@3p ,,hst3
  ,,hst multipli$ 0#g/ae equals f$]al "p
    ( ,,hst
  ,,hst multipli$ 0#h/ae equals
    prov9cial "p ( ,,hst
  
  ,only c]ta9 gr\ps >e eligi# =a rebate
(! prov9cial "p ( ,,hst1 z expla9$ e>li]
9 ? guide4 ,a rebate is availa# ": !
,,psb is a resid5t 9 "o (! "picipat+
prov9ces4

         ,,gst/,,hst regi/rants
    
  ,if y .d .n .use ! special qk me?od (
a3.t+ = ,,psb's1 ! am.t eligi# =a ,,psb
rebate is ! ,,gst1 or ! f$]al "p (!
,,hst1 t y pd or [e on gds & s]vices y
b"\ dur+ ! claim p]iod1 less ! foll[+3
    --any 9put tax cr$its 7,,itc's7 6: y
      >e 5titl$ or h alr claim$2
    --any o!r refund or rebate 6: y >e
      5titl$2 &
                                     #ec
                ,"p ;,e             f#aj
    --any cr$it notes issu$ 6y4
  ,! am.t eligi# =a rebate is ref]r$ 6z
! .non-cr$ita# .tax .*>g$4

,note
  ,*>ities >e g5],y n p]mitt$ 6use !
  special qk me?od ( a3.t+ = ,,psb's4
  ,9=m,n on ! net tax calcul,n me?od :
  is availa# 6*>ities c 2 f.d 9 \r guide
  ,,rc#djhb1 ,,gst/,,hst ,9=m,n =
  ,*>ities4
  
  ,if y .use ! special qk me?od ( a3.t+
= ,,psb's 6det]m9e yr net tax1 y >e
eligi# =a rebate equal 6! ,,gst/,,hst y
pd or [e on gds & s]vices y b"\ dur+ !
claim p]iod = : y _c claim ,,itc's4 ,=
example1 y cd claim ,,itc's on pur*ases
( capital prop]ty )a fair m>ket value (
4#aj1jjj or m1 z well z pur*ases (1 &
improve;ts to1 r1l prop]ty4 ,!n y apply
=a rebate (! ,,gst/,,hst y pd or [e on
o!r pur*ases 7no sep>,n is requir$ =
                                     #ed
                ,"p ;,e             g#aj
pur*ases relat$ 6-m]cial & exempt
activities74
-------------------------------------#aa
  ,reg>d.s (! calcul,n me?od y >e us+1
multiply ! non-cr$ita# tax *>g$ 0yr
rebate factor4 ,5t] ! result on !
appropriate l9e 7l9es #cjj 6#cjf7 ( ,"p
;,e (! applic,n4
  ,= m 9=m,n on ! special qk me?od (
a3.t+ = ,,psb's1 see \r guide ,,rc#dbdg
,! ,special ,qk ,me?od ( ,a3.t+ =
,public ,s]vice ,bodies4

            ,non-regi/rants
    
  ,if y >e n a ,,gst/,,hst regi/rant & y
qualify =a rebate1 ! am.t eligi# =a
rebate is ! ,,gst or f$]al "p ( ,,hst y
pd or [e on gds & s]vices y b"\ dur+ !
claim p]iod4 ,multiply ! am.t ( ,,gst or
f$]al "p ( ,,hst y det]m9e z eligi# =a
rebate 0yr rebate factor4 ,5t] ! result
on ! appropriate l9e 7l9es #cjj 6#cjf7 (
,"p ;,e (! applic,n4                 #ee
           ,y >e a resid5t (a       a#aa
           "picipat+ prov9ce
    
  ,y may 2 eligi# =a "pial rebate (!
prov9cial "p ( ,,hst if y >e a .resid5t
(a "picipat+ prov9ce & y >e3
    --a *>;y or a qualify+ non-pr(it
      organiz,n 7,,npo7 t is n a select$
      ,,psb 7see ! def9i;n on page #d72
    --a hospital au?or;y1 s*ool au?or;y1
      univ]s;y1 public college1 or a
      municipal;y 9 ,nova ,scotia2 or
    --a municipal;y 9 ,new ,brunswick4
  ,9 a4i;n1 if y >e a select$ ,,psb
resid5t 9 ,newf.dl& & ,labrador1 & >e a
*>;y1 public 9/itu;n1 or qualify+ ,,npo1
y may 2 eligi# =a "pial rebate (!
prov9cial "p ( ,,hst = activities 5gag$
9 o!r ?an 9 ! c\rse ( fulfill+ yr
responsibilities z a select$ ,,psb4 ,5t]
? am.t on ! appropriate l9e 7l9e #cje or
#cjf74
  ,if y ne$ help 9 det]m9+ ! place (
resid;e ( yr organiz,n1 3tact u4
                                     #ef
                ,"p ;,e             b#aa
  ,calculate ! f$]al "p &! prov9cial "p
( ,,hst4 ,except =a municipal;y1 use !
same rebate factor =! f$]al "p & any
prov9cial "p ( ,,hst availa# =a rebate4
,if "! is no rebate availa# =! prov9cial
"p (a "picul> activ;y1 ! box 9 ,"p ;,e w
2 black$ \ on ! applic,n4

,example
  ,a municipal;y 9 ,new ,brunswick is
  regi/]$ = ,,gst/,,hst4 ,x buys gds &
  s]vices1 = use 9 xs taxa# & exempt
  activities1 dur+ ! claim p]iod (
  ,octob] #a1 #bjjf1 6,decemb] #ca1
  #bjjf4 ,! municipal;y pd #ad@3p ,,hst
  on all ( xs taxa# pur*ases & claim$ !
  foll[+ ,,itc's3
  
  ,total ,,hst pd 9 claim
    p]iod """""""""""""""""""""" 4#e1jjj
  ,,itc's claim$ """"""""""""""" 4#b1ajj
  ,non-cr$ita# tax *>g$ """""""" 4#b1ijj
  
                                     #eg
                ,"p ;,e             c#aa
  ,calculate ! municipal;y's rebate z
    foll[s4
  
  ,det]m9e ! f$]al "p ( ,,hst (! non-
    cr$ita# tax *>g$3
  
  4#b1ijj multipli$ 0#f/ad equals
    4#a1bdb.hf
  
  ,! f$]al rebate factor is #ajj@3p3
  
  4#a1bdb.hf multipli$ 0#ajj@3p equals
    4#a1bdb.hf
  
  ,! municipal;y 5t]s 4#a1bdb.hf on l9e
    #cjj 9 ! 8,f$]al0 column ( ,"p ;,e
    (! applic,n4
  
  ,det]m9e ! prov9cial "p ( ,,hst (!
    non-cr$ita# tax *>g$3
  
  4#b1ijj multpli$ 0#h/ad equals
    4#a1feg.ad
                                     #eh
                ,"p ;,e             d#aa
  ,! prov9cial rebate factor is
    #eg.ad@3p3
  
  4#a1feg.ad multipli$ 0#eg.ad@3p equals
    4#idf.hi
  
  ,! municipal;y 5t]s 4#idf.hi on l9e
    #cjj 9 ! 8,new ,brunswick0 column (
    ,"p ;,e (! applic,n4
  
  ,! total rebate claim on l9e #dji 9
    ,"p ;,e w "!=e 2 4#b1ahi.ge
    74#a1bdb.hf plus 4#idf.hi74
  
     ,y >e n a resid5t (a "picipat+
     prov9ce1 b y buy gds & s]vices
         9 a "picipat+ prov9ce
    
  ,z a resid5t (a non-"picipat+ prov9ce1
y >e eligi# =a rebate (! .f$]al "p (
,,hst pd or [$ on pur*ases made 9
"picipat+ prov9ces4 ,y w 3t9ue 6be

                                     #ei
                ,"p ;,e             e#aa
eligi# =a rebate (! ,,gst pd or [$ on
pur*ases made 9 non-"picipat+ prov9ces4
  ,s9ce y >e n a resid5t (a "picipat+
prov9ce1 y >e .n eligi# =a public s]vice
bodies' rebate (! prov9cial "p ( ,,hst4
,h["e1 if y b"\ .gds 9 a "picipat+
prov9ce = 3sump;n1 use1 or supply
exclusively \tside a "picipat+ prov9ce1
y may 2 eligi# 6claim a rebate =!
prov9cial "p ( ,,hst pd 0us+ ,=m
,,gst#die1 ,rebate ,applic,n =
,prov9cial ,"p ( ,h>moniz$ ,sales ,tax
7,,hst74 ,y m/ h pd ! appropriate
prov9cial sales tax 9 ! prov9ce ( use 7a
non-"picipat+ prov9ce71 2f claim+ a
rebate (! prov9cial "p ( ,,hst4 ,if y
b"\ .s]vices 9 a "picipat+ prov9ce1 6!
ext5t !y >e = use \tside ! "picipat+
prov9ces1 y may 2 eligi# 6claim a rebate
=! prov9cial "p ( ,,hst pd 0us+ ,=m
,,gst#ahi1 ,g5]al ,applic,n = ,rebate (
,,gst/,,hst4
  ,= m 9=m,n1 see ,te*nical ,9=m,n
,bullet9 ;,b-#jhj1 ,rebates (        #fj
                ,"p ;,e             f#aa
,,hst on ,supplies ,made f ! ,"picipat+
,prov9ces4

,example
  ,a *>;y1 resid5t 9 ,pr9ce ,$w>d ,isl&
  7,p4,e4,i471 is regi/]$ = ,,gst/,,hst4
  ,x buys gds & s]vices 9 ,nova ,scotia
  7a "picipat+ prov9ce7 & 9 ,p4,e4,i4
  6use 9 xs taxa# & exempt activities4
  ,all pur*ases 9 ,p4,e4,i4 7 subject
  6#f@3p ,,gst4 ,all pur*ases 9 ,nova
  ,scotia 7 subject 6#ad@3p ,,hst4
-------------------------------------#ab
  ,dur+ a "picul> claim p]iod1 ! *>;y pd
  ,,gst & ,,hst1 & claim$ ,,itc's z
  foll[s3
  
  ,,gst/,,hst pd
4#c1jjj ,,gst plus 4#ejj ,,hst equals
    4#c1ejj
  ,m9us ,,itc's claim$
  4#gbe ,,gst plus 4#bge ,,hst equals
    4#a1jjj
                                     #fa
                ,"p ;,e             a#ab
  ,non-cr$ita# tax *>g$
4#b1bge ,,gst plus 4#bbe ,,hst equals
    4#b1ejj

,calculate ! *>;y's rebate z foll[s4

,=! ,,gst1 multiply ! non-
  cr$ita# ,,gst 0! f$]al
  rebate factor ( #ej@3p3
4#b1bge "ts #ej@3p equals """ 4#a1acg.ej
,=! ,,hst1 calculate ! f$]al
  "p (! non-cr$ita# ,,hst3
4#bbe "ts #f/ad equals """"""""" 4#if.dc
!n1 multiply ! result 0!
  rebate factor "ts """"""""""""" #ej@3p
equals """"""""""""""""""""""""" 4#dh.bb
,total rebate3
4#a1acg.ej plus 4#dh.bb
  equals """""""""""""""""""" 4#a1ahe.gb

  ,! *>;y 5t]s 4#a1ahe.gb on l9e #cje 9
  ! 8,f$]al0 column ( ,"p ;,e4

                                     #fb
                ,"p ;,e             b#ab
  ,! total rebate claim$ on l9e #dji (
  ,"p ;,e is 4#a1ahe.gb4

  ,s9ce ! *>;y is n a resid5t (a
  "picipat+ prov9ce1 x _c claim a public
  s]vice bodies' rebate =! prov9cial "p
  ( ,,hst *>g$4 ,h["e1 x may 2 eligi# =a
  rebate (! prov9cial "p us+ =ms
  ,,gst#ahi & ,,gst#die4

     ,claim+ a rebate z a qualify+
          non-pr(it organiz,n
    
  ,all non-pr(it organiz,ns 7,,npo's7 h
6-plete ,=m ,,gst#ebc1 ,non-,pr(it
,organiz,ns--,gov]n;t ,fund+1 = ea*
fiscal ye>4 ,we w s5d y a p]sonaliz$
v].n ( ? =m if yr records 9dicate t y h
claim$ a rebate z a qualify+ non-pr(it
organiz,n 9 ! pa/4 ,if y d n h a
p]sonaliz$ v].n1 visit \r ,web site at
_+www.cra.gc.ca/forms_: or call
#a-hjj-iei-bbba 6get a non-p]sonaliz$
=m4                                  #fc
            ,claim+ a rebate        c#ab
,note
  ,d n s5d u yr annual reports or
  f9ancial /ate;ts4
  
  ,yr ,,npo qualifies =! #ej@3p ,,psb
rebate if yr p]c5tage ( gov]n;t fund+ =!
ye> or =! two la/ fiscal ye>s is at l1/
#dj@3p ( yr total rev5ue4 ,? sec;n
def9es ! t]ms .grantor1 .gov]n;t .fund+1
& .total .rev5ue1 : >e us$ 6calculate !
p]c5tage ( gov]n;t fund+ describ$ on
page #ac4
  ,gov]n;t fund+ is record$ :5 x is rcvd
or 2comes receiva# dep5d+ on ! me?od y
foll[ 9 det]m9+ yr rev5ues =! ye>4
,ongo+ rev5ue1 s* z sales1 memb]%ip
fees1 or rev5ue items = activities
ext5d+ ov] a numb] ( ye>s1 >e 6be
record$ :5 !y >e rcvd or :5 !y 2come
receiva#1 :i*"e is e>li]4



                                     #fd
                ,grantor            d#ab
    
  .,grantor 9cludes all ?ree levels (
gov]n;t3 f$]al1 prov9cial1 & municipal4
,x 9cludes ,9dian b&s & bodies t f$]al1
prov9cial1 or municipal gov]n;ts e/abli%
or 3trol 6fund *>ita# & non-pr(it
activities4
  ,grantor does n 9clude f$]al1
prov9cial & municipal corpor,ns t p]=m
only -m]cial activities 7= example1
fund+ f a ,cr[n corpor,n t sells oil &
gasol9e = pr(it is n 3sid]$ gov]n;t
fund+71 f$]al & prov9cial ,cr[n
corpor,ns t supply f9ancial s]vices1 z
well z ,cr[n corpor,ns t d n h a gov]n;t
m&ate 6fund *>ita# & non-pr(it
activities4

             ,gov]n;t fund+
    
  .,gov]n;t .fund+ ref]s 6f9ancial
pay;ts 7t is1 an am.t ( m"oy7 f a
grantor t c 2 m1sur$ & id5tifi$ z
                                     #fe
             ,gov]n;t fund+         e#ab
gov]n;t fund+ 9 yr ,,npo's f9ancial
/ate;ts4
  ,gov]n;t fund+ 9cludes a pay;t 79clud+
a =giva# loan7 f a grantor3
    --6support or promote yr organiz,n's
      objectives 7b n 6pay = gds or
      s]vices suppli$ 0yr organiz,n 6!
      grantor72 or
    --= an exempt sale ( gds or s]vices
      made 0yr ,,npo1 if ! gds & s]vices
      >e n =! use or 3sump;n (! grantor
      or p]sons relat$ 6! grantor 7=
      example1 gov]n;t fund+ (a local
      h1l? unit 6supply m$ical s]vices
      6! public74
  ,gov]n;t fund+ c 2 pd directly 6!
recipi5t 7,,npo7 0a grantor or "? ano!r
organiz,n4 ,= example1 a n,nal organiz,n
c allocate gov]n;t fund+ 6xs prov9cial
a6iliates1 & 9 turn1 ! prov9cial
a6iliates c redistribute ! funds 6_!
regional clubs4
  ,^! pay;ts c 2 9clud$ z gov]n;t fund+
:53                                  #ff
             ,gov]n;t fund+         f#ab
    --! funds >e 9iti,y pd 0a grantor2
    --! funds >e cle>ly id5tifi$ z
      gov]n;t fund+ 9 ! recipi5t's
      f9ancial /ate;ts2
    --! funds d n pass "? m ?an two
      organiz,nal levels4 ,= example1
      grantor organiz,n ;,a 7n,nal7
      6organiz,n ;,b 7prov9cial7
      6organiz,n ;,c 7regional7 wd 2
      a3epta#2
    --! 9t]m$iate organiz,n t gives
      funds 6! f9al recipi5t -pletes ,=m
      ,,gst#cbb1 ,c]tificate ( ,gov]n;t
      ,fund+1 63firm t ! pay;t is
      gov]n;t fund+2 &
    --! funds wd 2 3sid]$ 6be gov]n;t
      fund+ if !y 7 pd 9/1d 0a grantor
      directly 6! f9al recipi5t =! same
      purpose z ! am.ts 7 pd 0!
      9t]m$iate organiz,n4
-------------------------------------#ac
  ,gov]n;t fund+ does .n 9clude 9direct
or non-f9ancial =ms ( assi/.e1 l[-9t]e/
loans & loan gu>antees1 any gds or   #fg
             ,gov]n;t fund+         a#ac
s]vices suppli$ at a subsidiz$ price1 or
a refund or rebate (1 or cr$it =1 taxes1
duties1 or fees impos$ "u any /atute4

             ,total rev5ue
    
  .,total .rev5ue 9cludes ! foll[+
am.ts3
    --gov]n;t fund+ t is id5tifi$ z s* 9
      ! organiz,n's f9ancial /ate;ts2
    --9come f 9ve/;ts 79t]e/ &
      divid5ds72
    --non-capital 4tribu;ns f a tru/ 6!
      ,,npo2
    --loans f p ) :om ! organiz,n is n
      d1l+ at >m's l5g? 7= example1 an
      ,,npo funds ano!r relat$ ,,npo "?
      loans ) unusu,y l[ 9t]e/ rates74
      ,if ! loans >e lat] reimburs$1 !y
      w 2 deduct$ f rev5ue at t "t2
    --proce$s f ! issu.e ( equ;y
      securities2 &
    
                                     #fh
             ,total rev5ue          b#ac
    --m"ot>y capital 3tribu;ns 7=
      example1 ! rais+ ( capital 0an
      ,,npo t _c issue %>es74
  ,al 9clude ! foll[+ am.ts f : y c
deduct #be@3p 6take 96a3.t ! co/ ( fund-
rais+3
    --f9ancial pay;ts1 s* z private
      gifts & don,ns2
    --! total ( all am.ts 0: ! fair
      m>ket value (a f9ancial 9/ru;t
      rcvd 0! ,,npo is m ?an ! 3sid],n
      pd or [$ =! 9/ru;t2
    --all receipts f sponsor%ips2
    --all receipts f taxa# 79clud+ z]o-
      rat$7 & exempt sales ( gds &
      s]vices 7d n 9clude receipts f
      sales ( r1l prop]ty or capital
      prop]ty1 sales ( f9ancial 9/ru;ts1
      b5efits grant$ 6employees or
      %>ehold]s1 or gds y >e deem$ 6h
      sold :5 y /op 2+ a regi/rant72 &
    --proce$s f gambl+ activities1 m9us
      prizes & w9n+s pd \4
                                     #fi
             ,total rev5ue          c#ac
  ,deduct f yr total any am.ts y repd
dur+ ! ye>4 ,! result is ! am.t ( total
rev5ue y ne$ 6calculate yr p]c5tage (
gov]n;t fund+4

       ,p]c5tage ( gov]n;t fund+
    
  ,calculate ! p]c5tage ( gov]n;t fund+
z foll[s4
  ,curr5t ye> calcul,n3

  ,gov]n;t fund+ =! curr5t fiscal ye>
    divid$ 0,total rev5ue =! curr5t
    fiscal ye> 9clud+ gov]n;t fund+
    multipli$ 0#ajj
    --,if ? is yr .f/ fiscal ye>1 use !
      curr5t ye> calcul,n4
    --,if ? is yr .second fiscal ye>1
      use ! grt] (! curr5t ye> calcul,n1
      or3
  ,gov]n;t fund+ =! f/ fiscal ye> divid$
    0,total rev5ue =! f/ fiscal ye>
    9clud+ gov]n;t fund+ multipli$ 0#ajj
                                     #gj
          ,p]c5tage ( gov]n;t       d#ac
    --,in any o!r case1 use ! grt] (!
      curr5t ye> calcul,n1 or3
  ,gov]n;t fund+ =! two prec$+ fiscal
    ye>s divid$ 0,total rev5ue =! two
    prec$+ fiscal ye>s 9clud+ gov]n;t
    fund+ multipli$ 0#ajj
  
     ,simplifi$ me?od 6calculate yr
                 rebate
    
  ,! simplifi$ me?od 6calculate rebates
is an easi] way 6calculate yr ,,psb
rebate1 :e!r or n y >e a ,,gst/,,hst
regi/rant4 ,if y *oose 6use ? me?od1 y w
n h 6track ! ,,gst/,,hst y pd on ea*
9voice4 ,h["e1 y h 6keep docu;ts
6support yr applic,n &1 if y >e a
regi/rant1 3t9ue 69voice1 collect1 &
remit ,,gst/,,hst on yr supplies z
usual4 ,y d n h 6file any =ms ) u 6/>t
us+ ? me?od1 b y h 6meet c]ta9 3di;ns4


                                     #ga
            ,simplifi$ me?od        e#ac
,note
  ,y _c use ! simplifi$ me?od 6calculate
  yr rebate = r1l prop]ty4 ,9 s*
  situ,ns1 ! am.t ( tax t qualifies =!
  rebate %d 2 a4$ af y h calculat$ yr
  rebate us+ ! simplifi$ me?od4
  
  ,if y >e a *>;y or public 9/itu;n1 y
_c use ? me?od 6calculate yr rebate =
export$ gds & s]vices on l9e #cjh ( ,"p
;,e (! applic,n4 ,nor c y use !
simplifi$ me?od 6calculate ! rebate =
pr9t$ books on l9e #cjg ( ,"p ;,e4
  ,y c use ! simplifi$ me?od 6calculate
yr rebates if3
    --yr annual taxa# supplies ( gds &
      s]vices 9 ,canada >e n m ?an
      4#ejj1jjj 9 yr la/ fiscal ye> or 9
      ! previ\s fiscal qu>t] 9 ! curr5t
      fiscal ye>4 ,? total 9cludes !
      annual taxa# supplies made 0yr
      associates1 b does n 9clude
    
                                     #gb
            ,simplifi$ me?od        f#ac
      supplies ( f9ancial s]vices1 sale
      ( capital r1l prop]ty1 or gdwill2
      &
    --yr total taxa# pur*ases 7 no m ?an
      4#b million 9 yr la/ fiscal ye>1 &
      x m/ 2 r1sona# 6expect t yr taxa#
      pur*ases 9 ! curr5t fiscal ye> w n
      2 m ?an 4#b million4 ,? total does
      n 9clude pur*ases on : y did n pay
      ,,gst/,,hst4

      ,h[ 6calculate yr rebate )!
            simplifi$ me?od
    
                ,/ep #a
    
  ,add up .sep>ately yr taxa# busi;s
pur*ases = : y 7 *>g$ ,,gst/,,hst at
#f@3p1 #g@3p1 #ad@3p1 or #ae@3p4 ,=
example1 if y h pur*ases on : y pd or [e
,,gst at #f@3p1 add up all ( ^?
pur*ases4 ,if y al h pur*ases on : y pd

                                     #gc
        ,h[ 6calculate yr rebate    g#ac
or [e ,,gst at #g@3p1 add up all ( ^?
pur*ases sep>ate f ^? tax$ at #f@3p4
-------------------------------------#ad
  ,only 9clude pur*ases on : ,,gst or
,,hst is .paya# or has be5 .pd 0y1 or
0an employee or volunte] = yr organiz,n
= use 9 yr organiz,n's activities4
,9clude3
    --! pur*ase price2
    --,,gst or ,,hst2
    --non-refunda# prov9cial taxes 7only
      = pur*ases tax$ at #f@3p or #g@3p
      ,,gst72
    --r1sona# tips2
    --import duties2 &
    --9t]e/ & late p5alty pd = supplies
      tax$ at #f@3p1 #g@3p1 #ad@3p1 or
      #ae@3p4
  ,d n 9clude3
    --"p ( pur*ases = : y claim$ or w
      claim 9put tax cr$its 7,,itc's72
    --exp5ses on : y h n pd ,,gst/,,hst1
      s* z sal>ies1 9sur.e pay;ts1 9t]e/
      pd1 & o!r exempt or z]o-rat$   #gd
        ,h[ 6calculate yr rebate    a#ad
      pur*ases1 & pur*ases f a non-
      regi/rant2
    --pur*ases made \tside ,canada t >e
      n subject 6,,gst/,,hst2
    --! "p ( ,,itc's on m1ls & 5t]ta9;t
      t is subject 6recapture2
    --refunda# or rebata# prov9cial
      sales taxes2 &
    --pur*ases & r5tal ( r1l prop]ty4

,note
  ,if y >e a regi/rant1 y m/ rememb]
  6appor;n yr exp5ses 2t exempt
  activities & -m]cial activities4 ,m
  9=m,n on appor;n;t is availa# 9 \r
  guide ,,rc#djbb1 ,g5]al ,9=m,n =
  ,,gst/,,hst ,regi/rants4
  
                ,/ep #b
    
  ,multiply yr total taxa# busi;s
pur*ases 7det]m9$ 9 ,/ep #a7 by3
    --#f/ajf = ^? pur*ases tax$ at #f@3p
      ,,gst2                         #ge
        ,h[ 6calculate yr rebate    b#ad
    --#g/ajg = ^? pur*ases tax$ at #g@3p
      ,,gst2
    --#f/aad = ^? pur*ases tax$ at
      #ad@3p ,,hst2 &
    --#g/aae = ^? pur*ases tax$ at
      #ae@3p ,,hst4

                ,/ep #c
    
  ,total ! results & add ! ,,gst or
f$]al "p ( ,,hst t y h pd on pur*ases (
r1l prop]ty1 &= : y _c claim an ,,itc4

                ,/ep #d
    
  ,multiply ? am.t 0! applica# rebate
factor & 5t] ! result on ! appropriate
l9e 9 ,"p ;,e 7l9es #cjj 6#cjf7 (!
applic,n4

                ,/ep #e
    
  ,if y >e a resid5t (a "picipat+
prov9ce & y >e 5titl$ 6a rebate (!   #gf
        ,h[ 6calculate yr rebate    c#ad
prov9cial "p ( ,,hst1 calculate ! am.t
eligi# =! rebate 0multiply+ yr total
taxa# busi;s pur*ases 7det]m9$ 9 ,/ep
#a7 by3
    --#h/aad = ^? pur*ases tax$ at
      #ad@3p ,,hst2 &
    --#h/aae = ^? pur*ases tax$ at
      #ae@3p ,,hst4
  ,multiply ! total ( ^! am.ts 0!
applica# rebate factor4 ,5t] ! result on
! appropriate l9e 9 ,"p ;,e 7l9es #cjj
6#cjf7 (! applic,n4 ,= m 9=m,n1 see 8,y
>e a resid5t (a "picipat+ prov9ce0 on
page #aa4

,example
  ,a *>;y locat$ 9 ,ont>io (f]s exempt
  >ts & crafts programs 6*n4 ,= ?
  example1 #f@3p ,,gst 0 *>g$ on all
  taxa# pur*ases &! #h@3p prov9cial
  sales tax 7,,pst7 is n rebata# or
  refunda#4
  
                                     #gg
        ,h[ 6calculate yr rebate    d#ad
,item """"" ,am.t "" ,,gst ,,pst ,total
,r5t """""" 4#a1ejj   4#ij -- "" 4#a1eij
,employees'
  sal>ies   4#a1jjj "" --  -- "" 4#a1jjj
,adv]tis+ """ 4#ajj "" 4#f -- """" 4#ajf
,equip;t """" 4#djj   4#bd 4#cb "" 4#def
,supplies """ 4#cjj   4#ah 4#bd "" 4#cdb
,total """" 4#c1cjj  4#ach 4#ef  4#c1did

  ,/ep #a
  ,taxa# exp5ses equals total exp5ses
    m9us employees' sal>ies & r5t
    equals 4#c1did m9us 74#a1jjj plus
    4#a1eij7
    equals 4#ijd
  
  ,/ep #b
  ,multiply 4#ijd 0#f/ajf3
    equals 4#ijd "ts #f/ajf
    equals 4#ea.ag
  


                                     #gh
        ,h[ 6calculate yr rebate    e#ad
  ,/ep #c
  ,6calculate ! *>;y's rebate1 add !
    ,,gst pd on ! r5t 6! am.t det]m9$ 9
    ,/ep #b & multiply ! result 0!
    rebate factor ( #ej@3p3
    equals 74#ea.ag plus 4#ij7 "ts
    #ej@3p
    equals 4#gj.ei
  
      ,special rules = claimants )
         multiple activ;y types
    
  ,"! may 2 situ,ns :5 y h 6calculate yr
,,psb rebate us+ m ?an "o rebate factor4
  ,y may 2 a *>;y1 public 9/itu;n1 or
qualify+ ,,npo t is al a select$ ,,psb
7see ! def9i;n on page #d7 t acquires
gds or s]vices = use 9 di6]5t
activities4 ,if s1 y h 6appor;n ! co/ (!
gds & s]vices1 & claim a rebate1 6!
ext5t ( use 9 ea* activ;y4


                                     #gi
             ,special rules          #ae
,example
  ,a religi\s ord]1 z a *>;y1 op]at$ a
  public hospital & "utook o!r
  activities t 7 unrelat$ 6op]at+ !
  public hospital4 ,s9ce x is a
  designat$ hospital au?or;y1 ! ord] is
  5titl$ 6an #hc@3p rebate =! ,,gst or !
  f$]al "p ( ,,hst pd or [$ = use 9 xs
  exempt activities relat+ 6! op],n (!
  public hospital1 &a #ej@3p rebate =!
  ,,gst or ! f$]al "p ( ,,hst pd or [$ =
  o!r exempt activities4 ,! organiz,n
  may al 2 eligi# =a rebate (! prov9cial
  "p (! ,,hst pd1 dep5d+ on ! type (
  activities p]=m$ & xs loc,n4
  
  ,if y >e a select$ ,,psb 7see !
def9i;n on page #d7 t acquires gds or
s]vices t w 2 us$ prim>ily 0ano!r
select$ ,,psb1 : is a sep>ate legal
5t;y1 ! rebate factor on ^! pur*ases is
bas$ on ! rate =! us]'s activ;y4

                                     #hj
             ,special rules         a#ae
,example
  ,a univ]s;y buys a -put] 6be us$
  prim>ily 0a hospital au?or;y = use 9 !
  op],n (a public hospital4 ,! univ]s;y
  wd qualify =a rebate (! ,,gst/,,hst pd
  on ! -put] at ! rebate rate = hospital
  au?orities ( #hc@3p4
  
  ,al1 if y >e 9 m ?an "o category (
select$ ,,psb's1 = example y >e a
hospital au?or;y &a s*ool au?or;y1 & y
acquire gds or s]vices 6be us$ prim>ily
7t is1 m ?an #ej@3p7 z "o type ( ,,psb1
! rebate factor is bas$ on ! prim>y use
( ^? items4

,example
  ,an organiz,n t is a hospital au?or;y
  &a s*ool au?or;y acquires 3sult+
  s]vices 6be us$ prim>ily 0! s*ool
  au?or;y4 ,! organiz,n w 2 eligi# =!
  s*ool au?or;y rebate ( #fh@3p =!
  ,,gst/,,hst pd on ! acquisi;n (!
  3sult+ s]vices4                    #ha
             ,special rules         b#ae
  ,y / file only "o rebate applic,n =!
claim p]iod4 ,y -plete ! applic,n
0det]m9+ ! appropriate am.ts 65t] on
l9es #cjj 6#cji ( ,"p ;,e1 z foll[s3
    --,allocate ! am.t ( ,,gst/,,hst
      eligi# =! rebate 2t ea* (! activ;y
      types4
    --,= ea* ( ^! allocat$ am.ts1
      calculate ! am.t (! rebate
      sep>ately4 ,use ! assign$ rebate
      factor = ea* activ;y type1 & 5t] !
      appropriate am.ts on l9es #cjj
      6#cji ( ,"p ;,e4
    --,total all am.ts record$ on l9es
      #cjj 6#cji1 & 5t] ! total on l9e
      #dji4

,note
  ,y h 6sep>ate ! f$]al "p ( ,,hst &!
  prov9cial "p ( ,,hst 6calculate yr
  rebate4 ,"s rebates >e n availa# =!
  prov9cial "p ( ,,hst4 ,= m 9=m,n1 see
  8,y >e a resid5t (a "picipat+ prov9ce0
  on page #aa1 & 8,y >e n a          #hb
             ,special rules         c#ae
  resid5t (a "picipat+ prov9ce1 b y buy
  gds & s]vices 9 a "picipat+ prov9ce0
  on page #aa4
  
,example
  ,a hospital au?or;y 9 ,ont>io
  e/abli%es a s*ool au?or;y t op]ates on
  a non-pr(it basis4 ,! hospital au?or;y
  claims a rebate ( #hc@3p =! ,,gst x pd
  on xs eligi# pur*ases =! public
  hospital &a rebate ( #fh@3p =! ,,gst x
  pd on xs eligi# pur*ases =! s*ool
  au?or;y4
  
,category """"" ,hospital ,s*ool
,,gst pd on
  pur*ases """" 4#b1jjj   4#a1jjj
,rebate factor  #hc@3p "" #fh@3p
,multiply !
  ,,gst pd
  0! rebate
  factor """""" 4#a1ffj   4#fhj
,l9e #cjb """"""""""""""" 4#fhj
,l9e #cjd """"" 4#a1ffj              #hc
             ,special rules         d#ae
  ,! total am.t on l9e #dji ( ,"p ;,e is
    4#b1cdj 74#a1ffj plus 4#fhj74
  
                ,m 9=m,n
    
  ,! foll[+ public,ns h m 9=m,n = public
s]vice bodies3
    --,,rc#djhb1 ,,gst/,,hst ,9=m,n =
      ,*>ities2
    --,,rc#djha1 ,,gst/,,hst ,9=m,n =
      ,non-,pr(it ,organiz,ns2
    --,,rc#djdi1 ,,gst/,,hst ,9=m,n =
      ,municipalities2 &
    --,,rc#dbdg1 ,! ,special ,qk ,me?od
      ( ,a3.t+ = ,public ,s]vice
      ,bodies4
  ,y c get ^! public,ns 0visit+ \r ,web
site at _+www.cra.gc.ca/forms_: or
0call+ #a-hjj-iei-bbba4




                                     #hd
            ,yr op9ion c.ts6
    
  ,we review \r public,ns ea* ye>4 ,if y
h any -;ts orsu7es;ns t wd help u
improve !m1 we wd l 6he> f y4
  ,pl1se s5d yr -;ts to3

  ,taxpay] ,s]vices ,directorate
  ,canada ,rev5ue ,ag5cy
  #gej ,h]on ,road
  ,ottawa ,,on ,k#a;,a #j;,l#e
  












                                     #he