GST/HST public service bodies' rebates
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GST/HST public service bodies' rebates
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Find out if you are eligible for the PSB rebate
How to apply for the PSB rebate
How to calculate the PSB rebate
Find out about definitions/exceptions for the PSB rebate
When to file the PSB rebate application
Find out if you are eligible for the PSB rebate
You may be able to claim the public service bodies' rebate (PSB rebate) of the GST or the federal part of the HST paid or payable on eligible purchases and expenses if you are any of the following:
In some cases, you may also be able to claim a rebate of the provincial part of the HST. See the chart below for the rebate factors to use based on the applicable activity type for more information.
Note
You cannot claim a PSB rebate of the provincial part of the HST for a supply of goods on which you received a point-of-sale rebate when you purchased the goods.
How to apply for the PSB rebate
You can file your PSB rebate application electronically using one of the following:
- GST/HST NETFILE (if you are filing a GST/HST return with your rebate)
- PSB rebate Web form (if you are not filing a GST/HST return with your rebate)
- My Business Account
- Represent a Client
If you are a qualifying non-profit organization (NPO) and you want to claim the public service bodies' rebate, you have to file Form GST523-1, Non-profit Organizations - Government Funding each fiscal year. This form can also be filed electronically using the Non-profit organizations - government funding Web form, My Business Account or Represent a Client.
The following table provides which form you must complete if you choose to file a paper rebate application.
| If | You must complete |
|---|---|
| You are filing your first rebate application and you are claiming the GST (or the federal part of the HST) |
|
| You are filing your first rebate application and you are claiming the provincial part of the HST |
|
| You previously filed a rebate application, you received a personalized rebate application, and you are claiming the GST (or the federal part of the HST) |
|
| You previously filed a rebate application, you received a personalized rebate application, and you are claiming the provincial part of the HST |
|
How to calculate the PSB rebate
There are two possible methods to calculate your rebate:
- the regular method based on non-creditable tax charged (see using the regular method to calculate your rebate)
- the simplified method (see using the simplified method to calculate your rebate)
There may be situations where you have to calculate your PSB rebate using more than one rebate factor. For more information, see Special rules for claimants with multiple activity types.
If you are resident in more than one province, see Special rules for claimants resident in more than one province.
Footnotes
- Footnote 1
-
Selected public service bodies resident in Newfoundland and Labrador that are also a charity, public institution, or qualifying NPO are entitled to claim a 50% rebate of the provincial part of the HST paid or payable on eligible purchases and expenses used in non-selected public service body activities. The rebate can be claimed on line 305-NL or line 306-NL (whichever applies) on Form RC7066-SCH. For more information see Charity or public institution on non-selected public service body activities or Qualifying non-profit organization on non-selected public service body activities.
For tax payable in 2016, municipalities in Newfoundland and Labrador qualified for a 25% rebate instead of a 57.14% rebate.
- Footnote 2
-
Selected public service bodies resident in Prince Edward Island that are also a charity, public institution, or qualifying NPO are entitled to claim a 35% rebate of the provincial part of the HST paid or payable on eligible purchases and expenses used in non-selected public service body activities. The rebate can be claimed on line 305-PE or line 306-PE (whichever applies) on Form RC7066-SCH.
Find out about the definitions/exceptions for the PSB rebate
An exception to each four year limitation occurs when the supplier is assessed for tax that was not collected from you during the period, and you then pay the tax after the four year limitation. If this situation applies to you, you can complete a separate rebate application to cover that claim period. For more information, see When to file the PSB rebate application.
Line 300 - Definitions/exceptions/eligibility for claiming an amount on line 300
Municipality - Municipality means an incorporated city, town, village, metropolitan authority, township, district, county, or rural municipality or other incorporated municipal body, however designated, and such other local authority that the Minister of National Revenue may determine to be a municipality. Examples of other incorporated municipal bodies include incorporated communities in Newfoundland and Labrador, incorporated northern hamlets, and incorporated northern settlements in Saskatchewan.
Determined municipality - If a local authority is determined to be a municipality, it has the benefit of municipal status for all GST/HST purposes. For example, a paramunicipal organization can apply to be determined to be a municipality.
Designated municipality - If a person is designated by the Minister of National Revenue to be a municipality for particular exempt municipal services that it supplies, the person is considered to be a municipality only for the purpose of the PSB rebate and only for those particular exempt municipal services. The designation does not apply to the organization as a whole.
The designation allows the person to apply for a rebate of the GST/HST using the municipality rebate factor, but only for the tax paid or payable on eligible purchases and expenses used in the course of supplying the exempt municipal services for which the organization was designated.
For example, an organization that is not a municipality may be designated by the Minister of National Revenue to be a municipality if it operates a water distribution, sewerage, or drainage system and it provides services of installing, repairing, maintaining, or interrupting that system. Once designated, the organization's supplies of those services are exempt from the GST/HST. It can also claim a PSB rebate using the municipality rebate factor for the GST/HST paid or payable on eligible purchases and expenses used to provide those services.
Municipalities resident in a participating province - Municipalities resident in a participating province may also qualify for a rebate of the provincial part of the HST paid or payable (see table above).
Line 301 - Definitions/exceptions/eligibility for claiming an amount on line 301
University - A university means a recognized degree-granting institution or an organization that operates a college affiliated with, or a research body of, such an institution. To qualify for the PSB rebate, the university must be established and operated on a non-profit basis.
Universities (or affiliated colleges or research bodies) established and operated on a non-profit basis resident in a participating province - They may also qualify for a rebate of the provincial part of the HST paid or payable (see table above).
Line 302 - Definitions/exceptions/eligibility for claiming an amount on line 302
School authority - School authority means an organization that operates an elementary or secondary school in which it provides instruction that meets the standards of educational instruction established by the government of the province in which the school is operated. To qualify for the PSB rebate, the school authority must be established and operated on a non-profit basis.
School authorities established and operated on a non-profit basis resident in a participating province - They may also qualify for a rebate of the provincial part of the HST paid or payable (see table above).
Line 303 - Definitions/exceptions/eligibility for claiming an amount on line 303
Public college - Public college means an organization that operates a post-secondary college or post-secondary technical institute:
- that receives funds from a government or a municipality to assist in the ongoing provision of educational services to the general public; and
- whose primary purpose is to provide programs of instruction in one or more fields of vocational, technical, or general education.
To qualify for the PSB rebate, the public college must be established and operated on a non-profit basis.
Public colleges established and operated on a non-profit basis resident in a participating province - They may also qualify for a rebate of the provincial part of the HST paid or payable (see table above).
Line 304 - Definitions/exceptions/eligibility for claiming an amount on line 304
Hospital authority - means an organization that operates a public hospital and that has been designated as a hospital authority for GST/HST purposes by the Minister of National Revenue. The PSB rebate applies to property or services consumed, used, or supplied in activities engaged in by the person in the course of operating a public hospital. For more information, see GST/HST Memorandum 25-2, Designation of Hospital Authorities and GST/HST Policy Statement P-245, Determination of "…activities engaged in by the person in the course of operating a public hospital" for purposes of the 83% public service body rebate for hospital authorities.
Note
Hospital authorities may also claim a PSB rebate for eligible activities other than the operation of a public hospital, namely operating a qualifying facility for use in making facility supplies, or the making of facility supplies, ancillary supplies, or home medical supplies.
If you are a hospital authority that is eligible to claim a PSB rebate for these eligible activities, claim this rebate on line 310 of Part D of the application. You still use line 304 to claim a rebate for activities related to the operation of a public hospital.
If you are a hospital authority, you can claim the federal rebate percentage for the GST or the federal part of the HST paid or payable on your purchases related to these activities and supplies based on the following rule:
- If you intend to use, consume, or supply your purchase of property or a service 90% or more in the course of operating a public hospital, of operating a qualifying facility for use in making facility supplies, or the making of facility supplies, ancillary supplies, or home medical supplies, you can claim the federal rebate percentage of the GST and the federal part of the HST that you pay or owe on the entire amount of the purchase.
- If you intend to use, consume, or supply your purchase less than 90% for these purposes, you can claim the federal rebate in the claim period based on the percentage you use, consume, or supply the property or service in these activities or to provide those supplies.
Only calculate the PSB rebate on the amount of tax as indicated above that you cannot recover as an input tax credit.
Hospital authorities resident in a participating province - Hospital authorities resident in a participating province may also qualify for a PSB rebate of some of the provincial part of the HST paid or payable in respect of activities related to the operation of a public hospital (see table above).
If you are a hospital authority resident in a participating province, you can claim the provincial rebate percentage for the provincial part of the HST paid or payable on your purchases related to these activities and supplies in the participating province based on the following rule:
- If you intend to use, consume, or supply your purchase of property or a service 90% or more in the course of operating a public hospital, of operating a qualifying facility for use in making facility supplies, or the making of facility supplies, ancillary supplies, or home medical supplies, you can claim the provincial rebate percentage of the provincial part of the HST that you pay or owe on the entire amount of the purchase.
- If you intend to use, consume, or supply your purchase less than 90% for these purposes, you can claim the provincial rebate in the claim period based on the percentage you use, consume, or supply the property or service in these activities or to provide those supplies.
Only calculate the PSB rebate on the amount of tax as indicated above that you cannot recover as an input tax credit.
Hospital authorities resident in a participating province with activities not related to the operation of a public hospital may also qualify for other provincial rebates:
- Hospital authorities in Ontario may qualify for a PSB rebate of some of the provincial part of the HST paid or payable on line 310-ON of Form RC7066-SCH.
- Hospital authorities in British Columbia may qualify for a PSB rebate of some of the provincial part of the HST paid or payable on line 310-BC of Form RC7066-SCH.
- Hospital authorities in Nova Scotia may qualify for a PSB rebate of some of the provincial part of the HST paid or payable on line 305-NS or 306-NS of Form RC7066-SCH, whichever applies.
Line 305 - Definitions/exceptions/eligibility for claiming an amount on line 305
Charity - means a registered charity or registered Canadian amateur athletic association for income tax purposes, but does not include a public institution. A charity can issue official donation receipts for income tax purposes.
For the PSB rebate, a charity also includes a non-profit organization that operates, other than for profit, a health-care facility for the purpose of providing residents of the facility with nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care, assistance with the activities of daily living, social, recreational, and other related services to meet the psycho-social needs of the residents, and meals and accommodation. This is restricted to facilities where residents have limited physical or mental capacity for self-supervision and self-care.
Charities and public institutions resident in a participating province - may also qualify for a PSB rebate of some of the provincial part of the HST paid or payable on non-selected public service body activities (see table above).
Charities and public institutions resident two or more provinces, at least one of which is a participating province, must calculate their PSB rebate of the provincial part of the HST based on the extent they intended to consume, use, or supply property or services in the course of their activities in each participating province in which they are resident.
Exception for New Brunswick
The rebate of the provincial part of the HST is also available for a charity that is a facility operator or external supplier on all of its activities.
Exception for Nova Scotia
The rebate of the provincial part of the HST is also available for a charity that is a facility operator or external supplier on all of its activities, and a hospital authority that is a public institution on activities other than the operation of a public hospital.
A charity that is a GST/HST registrant
As a charity that is a GST/HST registrant, you have to use the net tax calculation for charities when you file your GST/HST return, unless you are eligible to elect not to use it and you file the appropriate application with us.
Using the net tax calculation method for charities does not affect your PSB rebate entitlements and you still claim your PSB rebate in the usual way.
Line 306 - Definitions/exceptions/eligibility for claiming an amount on line 306
A non-profit organization (NPO) or prescribed government organization will be eligible for a PSB rebate if it is a qualifying NPO. An NPO cannot be an individual, estate, trust, charity, municipality, public institution, or government (however, for purposes of entitlement to a PSB rebate only, an NPO can include a prescribed government organization). An NPO must be organized and operated solely for non-profit purposes and a proprietor, member, or shareholder of the organization cannot receive or benefit from any of the income unless they are a club, society, or association that promotes amateur athletics in Canada.
An NPO will be eligible for a PSB rebate if it is a qualifying NPO. To be considered a qualifying NPO, at any time in a fiscal year, the NPO's or prescribed government organization's percentage of government funding for the fiscal year must be at least 40% of its total revenue. See Guide RC4034, to find out how to calculate the percentage of government funding to support your eligibility. An NPO has to file Form GST523, Non-profit Organizations - Government Funding for each fiscal year.
Qualifying NPOs resident in a participating province may also qualify for a PSB rebate of some of the provincial part of the HST paid or payable on non-selected public service body activities (see table above).
Qualifying NPOs resident in two or more provinces, at least one of which is a participating province, must calculate their PSB rebate of the provincial part of the HST based on the extent they intended to consume, use, or supply property or services in the course of their activities in each participating province in which they are resident.
Exception for New Brunswick
The PSB rebate of the provincial part of the HST is also available for qualifying NPOs that are facility operators or external suppliers on all of their activities.
Exception for Nova Scotia
The rebate of the provincial part of the HST is also available for a qualifying non-profit organization that is a facility operator or external supplier, and a hospital authority on activities other than the operation of a public hospital.
Line 307 - Definitions/exceptions/eligibility for claiming an amount on line 307
Specified persons can claim a rebate of the GST or the federal part of the HST paid or payable on printed books, audio recordings of printed books, and printed versions of religious scriptures purchased other than for resale. This means that the rebate is not available if the books were acquired to be sold or given away.
Prescribed charities and prescribed non-profit organizations whose primary purpose is the promotion of literacy can claim a rebate of the GST and the federal part of the HST that becomes payable after March 29, 2012, on acquisitions or importations of printed books that are to be given away at no cost.
Note
A point-of-sale rebate is already available in the participating provinces, except Newfoundland and Labrador, for the provincial part of the HST on printed books. For more information, see Reason code 16. If you are eligible for a point-of-sale rebate, you can only apply for a rebate of the federal part of the HST on this application. Therefore, you can only claim a printed book rebate of the provincial part of the HST payable in Newfoundland and Labrador.
For this rebate, printed books does not include certain items such as the following:
- newspapers;
- magazines and periodicals that are not purchased by subscription or that have more than 5% of their printed space devoted to advertising;
- books designed primarily for writing or drawing on;
- brochures or pamphlets;
- agendas and calendars;
- directories; and
- rate books (for example, insurance rate books).
A specified person, for the purposes of the rebate for printed books, is:
- a municipality;
- a university;
- a public college;
- a school authority;
- a charity, a public institution, or a qualifying non-profit organization (NPO) that operate a public lending library; or
- a prescribed charity or a prescribed qualifying NPO whose primary purpose is the promotion of literacy.
To become prescribed, send your request, including the name of the organization, its governing documents, and a statement of its purposes and activities, to the following address:
Director
Public Service Bodies and Governments Division
Excise and GST/HST Rulings Directorate
320 Queen Street, Tower A, 15th floor
Ottawa ON K1A 0L5
We will pass our recommendation on to the Department of Finance Canada, which will make the final determination. For more information, see GST/HST Memorandum 13.4, Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures.
Rebate for printed books in Newfoundland and Labrador
As of January 1, 2017, the rebate factor for a specified person is 100% of the provincial part of the HST paid or payable on printed books, audio recordings of printed books, and printed versions of religious scriptures that you purchased, imported, or brought into Newfoundland and Labrador, other than those you intend to resell. If you are eligible to claim a rebate for printed books of the provincial part of the HST, claim the amount on line 307-NL of the provincial schedule. You do not need to be resident in Newfoundland and Labrador to claim this rebate.
Line 308 - Definitions/exceptions/eligibility for claiming an amount on line 308
If you are a charity or a public institution, you can claim a rebate of the GST/HST that you paid on goods or services that you exported outside Canada. To be eligible for the rebate, you must have paid the GST/HST and have exported the goods or services.
Note
You cannot claim a rebate for tax you paid to export goods. The rebate is only for tax paid to buy the goods.
If you export goods or services for which you previously claimed a PSB rebate on another line, you may still be eligible for a rebate on the amount that did not qualify. After the goods or services have been exported, the difference between the total GST/HST paid and the amount previously claimed as a PSB rebate may be claimed.
Claim the difference between the GST or the federal part of the HST and the amount previously claimed on line 308 of the rebate application. Claim the difference between the provincial part of the HST and the amount previously claimed on the appropriate line(s) of the provincial schedule. You have up to four years from the last day of the fiscal year in which tax in respect of the supply became payable to file a rebate application for this rebate.
Note
Charities and public institutions not resident in a participating province should also claim their rebate of the provincial part of the HST paid on goods and services exported from Canada on line 308 of Part D of the application.
Line 309 - Definitions/exceptions/eligibility for claiming an amount on line 309
Self-government refund refers to a refund available to a First Nation or Inuit government that has entered into an agreement with the Government of Canada that provides for a refund of the GST or the federal part of the HST for property and services that are acquired for self-government activities.
First Nations and Inuit governments that have entered into such agreements include those Yukon First Nations with final agreements, the Nisga'a Nation, the Tlicho First Nation, Tsawwassen First Nation and the Labrador Inuit (Nunatsiavut Government).
If you are a First Nation that has such an agreement, you may be eligible to claim a refund of the GST or the federal part of the HST paid or payable on property and services. The terms and conditions that apply to the refund of the GST or the federal part of the HST are included in each agreement.
The time limit for claiming the self-government refund is stated in your agreement.
Line 310 - Definitions/exceptions/eligibility for claiming an amount on line 310
An organization that has been designated as a hospital authority for GST/HST purposes by the Minister of National Revenue can claim a rebate of 83% of the GST and the federal part of the HST paid or payable on its eligible purchases and expenses related to operating a qualifying facility for use in making facility supplies, or the making of facility supplies, ancillary supplies, or home medical supplies.
For more information on designation as a hospital authority, see GST/HST Memorandum 25-2, Designation of Hospital Authorities.
Note
If you are a hospital authority, you can also claim a PSB rebate of some of the GST or the federal part of the HST incurred in the course of operating a public hospital (see line 304 for more information).
If you are a hospital authority, you can claim the federal rebate percentage for the GST or the federal part of the HST paid or payable on your purchases related to these activities and supplies based on the following rule:
- If you intend to use, consume, or supply your purchase of property or a service 90% or more in the course of operating a public hospital, of operating a qualifying facility for use in making facility supplies, or the making of facility supplies, ancillary supplies, or home medical supplies, you can claim the federal rebate percentage of the GST and the federal part of the HST that you pay or owe on the entire amount of the purchase.
- If you intend to use, consume, or supply your purchase less than 90% for these purposes, you can claim the federal rebate in the claim period based on the percentage you use, consume, or supply the property or service in these activities or to provide those supplies.
Only calculate the rebate on the amount of tax as indicated above that you cannot recover as an input tax credit.
Hospital authorities resident in a participating province - may also qualify for a PSB rebate of some of the provincial part of the HST paid or payable in respect of eligible activities other than the operation of a public hospital (see table above).
If you are a hospital authority resident in a participating province, you can claim the provincial rebate percentage for the provincial part of the HST paid or payable on your purchases related to these activities and supplies in the participating province based on the following rule:
- If you intend to use, consume, or supply your purchase of property or a service 90% or more in the course of operating a public hospital, of operating a qualifying facility for use in making facility supplies, or the making of facility supplies, ancillary supplies, or home medical supplies, you can claim the provincial rebate percentage of the provincial part of the HST that you pay or owe on the entire amount of the purchase.
- If you intend to use, consume, or supply your purchase less than 90% for these purposes, you can claim the provincial rebate in the claim period based on the percentage you use, consume, or supply the property or service in these activities or to provide those supplies.
Only calculate the PSB rebate on the amount of tax as indicated above that you cannot recover as an input tax credit.
Line 311 - Definitions/exceptions/eligibility for claiming an amount on line 311
You may be eligible to claim a PSB rebate if you are a facility operator. A facility operator is a charity, a public institution, or a qualifying non-profit organization (other than a hospital authority) that operates a qualifying facility. The PSB rebate applies to property or services consumed, used, or supplied in activities engaged in by the person in the course of operating a qualifying facility for use in making facility supplies, or of making facility supplies, ancillary supplies, or home medical supplies.
If you are a facility operator, you can claim the federal rebate percentage for the GST or the federal part of the HST paid or payable on your purchases related to these eligible activities based on the following rule:
- If you intend to use, consume, or supply your purchase of property or a service 90% or more in the course of operating a qualifying facility for use in making facility supplies, or the making of facility supplies, ancillary supplies, or home medical supplies, you can claim the federal rebate percentage of the GST and the federal part of the HST that you pay or owe on the entire amount of the purchase.
- If you intend to use, consume, or supply your purchase less than 90% for these eligible activities, you can claim the federal rebate in the claim period based on the percentage you use, consume, or supply the property or service in these activities or to provide those supplies.
Only calculate the PSB rebate on the amount of tax as indicated above that you cannot recover as an input tax credit.
Facility operators resident in a participating province - may also qualify for a PSB rebate of some of the provincial part of the HST paid or payable (see table above).
If you are a facility operator, you can claim the provincial rebate percentage for the provincial part of the HST paid or payable on your purchases related to these eligible activities in the participating province based on the following rule:
-
If you intend to use, consume, or supply your purchase of property or a service 90% or more in the course of operating a qualifying facility for use in making facility supplies, or the making of facility supplies, ancillary supplies, or home medical supplies, you can claim the provincial rebate percentage of the provincial part of the HST that you pay or owe on the entire amount of the purchase.
-
If you intend to use, consume, or supply your purchase less than 90% for these eligible activities, you can claim the provincial rebate in the claim period based on the percentage you use, consume, or supply the property or service in these activities or to provide those supplies.
Only calculate the PSB rebate on the amount of tax as indicated above that you cannot recover as an input tax credit.
Exception for Nova Scotia
If you are a facility operator resident in Nova Scotia, a PSB rebate of the provincial part of the HST can be claimed on line 305-NS or line 306-NS (whichever applies) on Form RC7066-SCH.
Exception for New Brunswick
If you are a facility operator resident in New Brunswick, a PSB rebate of the provincial part of the HST can be claimed on line 305-NB or line 306-NB (whichever applies) on Form RC7066-SCH.
Example (show/hide)
Example 1
You are a qualifying non-profit organization and you operate a qualifying facility.This means you are a facility operator. The only surgeries performed at your qualifying facility are day surgeries.
You provide exempt diagnostic and surgical services to a patient at the facility as part of a medically necessary health care process. The exempt service is provided under the direction of, and with the active involvement, of the physician who performs the surgery.
Can I claim the health care rebate?
Yes, you can claim the health care rebate because you are a facility operator and the service you provide meets the definition of a facility supply. Your supply of the service meets this definition because:
- it is exempt of GST/HST;
- it is provided to an individual at a qualifying facility, and
- it is provided under the direction, and with the active involvement, of a physician as part of a medically necessary health care process.
You can claim the health care rebate, based on the following rule:
- If you use your purchases 90% or more in a claim period to operate a qualifying facility that makes facility supplies or to provide facility supplies, ancillary supplies, or home medical supplies, you can claim a rebate of 83% of all of the GST and the federal part of the HST paid or payable. Also, you can claim the provincial part of the HST where it is applicable.
- If you use your purchases less than 90% in a claim period to operate a qualifying facility that makes facility supplies or to provide facility supplies, ancillary supplies, or home medical supplies, you can claim the 83% rebate based on how much you use the purchases to operate the facility and/or provide these supplies. Also, you can claim the provincial part of the HST where it is applicable.
Example 2
You are a charity and you operate a qualifying facility. This means that you are a facility operator.
At your qualifying facility, you provide an exempt service of counselling to a person who wants to quit smoking. You also provide this service to other community members who are not ill but want help to quit smoking. The person delivering the counselling is not a physician and no physician is actively involved in the counselling.
Can I claim the health care rebate?
No, you cannot claim the health care rebate for providing this service because no physician is involved in providing it. This means that the service you provide does not meet the definition of a facility supply.
Although you cannot claim the health care rebate for the counselling services because they are not facility supplies, you may provide other property or services that do meet the definition of a facility supply. You may also provide ancillary supplies or home medical supplies. This means that, as a facility operator, you may still be able to claim the health care rebate for the GST and the federal part of the HST (and the provincial part of the HST where it is applicable), you pay to the extent that you operate a qualifying facility and/or make these other supplies. As a charity, you are generally entitled to a 50% public service bodies' rebate for the tax for which the health care rebate is not available.
For more information on eligible activities of a facility operator, call 1-800-959-8287.
Line 312 - Definitions/exceptions/eligibility for claiming an amount on line 312
You may be eligible to claim a PSB rebate if you are an external supplier. An external supplier is a charity, public institution, or a qualifying NPO (other than a hospital authority or a facility operator) that makes:
The PSB rebate applies to property or services consumed, used, or supplied in the course of making facility supplies, ancillary supplies, or home medical supplies.
If you are an external supplier, you can claim the federal rebate percentage for the GST or the federal part of the HST paid or payable on your purchases related to these supplies based on the following rule:
- If you intend to use, consume, or supply your purchase of property or a service 90% or more in the course of making facility supplies, ancillary supplies, or home medical supplies, you can claim the federal rebate percentage of the GST and the federal part of the HST that you pay or owe on the entire amount of the purchase.
- If you intend to use, consume, or supply your purchase less than 90% for these eligible activities, you can claim the federal rebate in the claim period based on the percentage you use, consume, or supply the property or service in these activities or to provide those supplies.
Only calculate the PSB rebate on the amount of tax as indicated above that you cannot recover as an input tax credit.
External suppliers resident in a participating province - may also qualify for a PSB rebate of some of the provincial part of the HST paid or payable (see table above).
If you are an external supplier, you can claim the provincial rebate percentage for the provincial part of the HST paid or payable on your purchases related to these supplies in the participating province based on the following rule:
- If you intend to use, consume, or supply your purchase of property or a service 90% or more in the course, of making facility supplies, ancillary supplies, or home medical supplies, you can claim the provincial rebate percentage of the provincial part of the HST that you pay or owe on the entire amount of the purchase.
- If you intend to use, consume, or supply your purchase less than 90% for these eligible activities, you can claim the provincial rebate in the claim period based on the percentage you use, consume, or supply the property or service in these activities or to provide those supplies.
Only calculate the PSB rebate on the amount of tax as indicated above that you cannot recover as an input tax credit.
Exception for Nova Scotia
If you are an external supplier resident in Nova Scotia, a PSB rebate of the provincial part of the HST can be claimed on line 305-NS or line 306-NS (whichever applies) on Form RC7066-SCH.
Exception for New Brunswick
If you are an external supplier resident in New Brunswick, a PSB rebate of the provincial part of the HST can be claimed on line 305-NB or line 306-NB (whichever applies) on Form RC7066-SCH.
For more information on eligible activities of an external supplier, call 1-800-959-8287.
When to file the PSB rebate application
If you are a GST/HST registrant, you have up to four years from the due date of your GST/HST return for the claim period in which you incurred the expense to file a rebate application.
If you are not a GST/HST registrant, you have up to four years from the last day of the claim period in which you incurred the expense to file a rebate application. When the supplier is assessed for tax that was not collected from you during the period, and you then pay the tax after the four-year limitation, you can complete a separate rebate application to cover that claim period.
- Date modified:
- 2017-06-26