GST and QST rebates

A non-profit organization (NPO) that receives at least 40% of its funding from a public body during a given fiscal period may claim a rebate of 50% of the GST and the QST paid on certain property and services that do not give entitlement to input tax credits (ITCs) or input tax refunds (ITRs) and are not prescribed. The NPO may claim the rebate regardless of whether it is a registrant.

NPOs that operate non-profit health-care establishments are entitled to the 50% rebate regardless of the percentage of public funding they receive.

Registrant NPOs must file their rebate applications according to their reporting period. For example, an NPO that has a quarterly reporting period must file its rebate applications quarterly. Non-registrant NPOs must file their rebate applications every six months.

Both registrant and non-registrant NPOs must file rebate applications on the form GST/HST Rebate Application for Public Service Bodies (FPZ-66-V) for GST purposes and on the form QST Rebate Application for Public Service Bodies (VDZ-387-V) for QST purposes.

They may consult the Guide to the GST/HST Rebate Application for Public Service Bodies (FP-66.G-V) for GST purposes, or use the work chart Public Service Bodies: Detailed Calculations (VDZ-387.G-V ) for QST purposes.