CRA no longer permits public service bodies to carry forward HST rebate claims

Most public service bodies (i.e., NPOs, charities, municipalities, universities, schools, and hospitals) have simply been claiming a rebate for the HST on an invoice in a subsequent return if they have not processed the invoice in time to claim it in the current return.  CRA no longer accepts this and is requiring that the PSB instead go back and adjust the previous return, thereby creating an additional administrative burden on the PSB as well as on itself.

Neal Armstrong.  Summaries of Excise and GST/HST News - No. 89 and Michael Matthews, "Claim Your Public Service body Rebates on Time – or Amend," Canadian GST/HST Monitor (CCH), May 2014, No. 308, p. 1, under ETA – S. 259(3).