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Application for GST/HST Public Services Bodies' Rebate and GST Self-Government Refund Public service bodies' rebate – Use this form to claim a rebate if you are a municipality, hospital authority, external supplier, facility operator, charity, public institution, or qualifying non-profit organization, or if you are a university, school authority, or public college that is established and operated otherwise than for profit. Self-government refund – Use this form if you are eligible to claim a self-government refund of the GST or the federal part of the HST under a self-government agreement. For more information, see "General information" on the back of this form.
Part A – Identification Business Number (if applicable)
Operating/trade name (if different from name)
Name
Mailing address (Street No., and suite No. or PO Box)
City
Province or territory
Postal code
Physical location (if different from mailing address)
City
Province or territory
Postal code
person Charity registration number (if you are a ed charity)
Telephone number
Month
Day
Year
Month
Day
Year
Month
Day
What is your fiscal year-end?
Part B – Claim period Year
Period covered by this application:
Month
From
Day to
Part C – Offset on GST/HST return (This part applies to GST/HST registrants only.) Is the amount on line 409 of this form being included on line 111 of your GST/HST return?
Yes
No
If yes, enter the reporting period end date of your GST/HST return.
Part D – Details of claim Enter on the appropriate line the amount of rebate that you are claiming for each activity that you perform. If you engage in various activity types, see Guide RC4034, GST/HST Public Service Bodies' Rebate, for more information. If you are claiming a rebate of the provincial part of the HST (line B) use Form RC7066 SCH, Provincial Schedule – GST/HST Public Service Bodies' Rebate. Line #
Activity type
Rebate factor
Federal
300
Municipality
100%
301
University (or d college or research body) established and operated on a non-profit basis
67%
+
302
School authority established and operated on a non-profit basis
68%
+
303
Public college established and operated on a non-profit basis
67%
+
304
Hospital authority (only on activities of operating a public hospital)
83%
+
305
Charity or public institution on non-selected public service body activities (defined on the back of this form)
50%
+
306
Qualifying non-profit organization on non-selected public service body activities (see "Line 306 – Qualifying non-profit organizations" on the back of this form)
50%
+
307
Printed books (do not include in other activity types)
100%
+
308
Goods and services exported by a charity or public institution
100%
+
309
Self-government refund
100%
+
310
Hospital authority (for eligible activities other than the operation of a public hospital) – (See "Lines 310, 311 and 312" on the back of this form)
83%
+
311
Facility operator (on eligible activities) – (See "Lines 310, 311 and 312" on the back of this form)
83%
+
312
External supplier (on eligible activities) – (See "Lines 310, 311 and 312" on the back of this form)
83%
+
Total federal amount claimed (add lines 300 to 312)
A
+
Total provincial amount claimed (from Form RC7066 SCH)
B
+
409
=
Total amount claimed (line A plus line B) FOR INTERNAL USE ONLY IC
GST 66 E (13)
NC
(Vous pouvez obtenir ce formulaire en français à www.arc.gc.ca/formulaires ou en composant le 1-800-959-7775.)
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Part E – Certification I certify that the information given on this form and in any documents attached is, to the best of my knowledge, true, correct, and complete in every way. The amount on line 409 on this form or any part of it has not previously been claimed; books, records, and invoices are available for inspection; and I am authorized to sign for the organization. Print name
Title
Signature
Telephone number
Year
Month
Day
Privacy Act, personal information bank number CRA PPU 091
General information Line 306 – Qualifying non-profit organizations
How do you file this application electronically?
If you are a qualifying non-profit organization, you must send us a completed Form GST523-1, Non-Profit Organizations – Government Funding, each year. Do not send us your annual reports or financial statements.
GST/HST registrants – You can file this application electronically with your GST/HST return using: • GST/HST NETFILE at www.cra.gc.ca/gsthst-netfile; • "File a return" at www.cra.gc.ca/mybusiness if you are a business owner; or
Lines 310, 311, and 312 A rebate of 83% of GST and the federal part of HST is available for expenses incurred by eligible charities, public institutions, and qualifying non-profit organizations to the extent that they are also a facility operator or an external supplier. Hospital authorities are eligible for the rebate if their expenses are incurred 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.
Definition Non-selected public service body activities – are activities other than: • those activities for which a person was designated as a municipality; or • activities carried out in the course of: – fulfilling responsibilities as a local authority; – operating a public hospital, an elementary or secondary school, a post-secondary college or technical institute, a recognized degree-granting institution or a college d with or a research body of such a degree-granting institution; or – making facility supplies, ancillary supplies, or home medical supplies or operating a qualifying facility for use in making facility supplies.
What is your application claim period? If you are a GST/HST registrant, your claim period is your reporting period. Note If you want to use the rebate from a claim period to reduce an amount payable on your GST/HST return, complete Part C in addition to the other parts. If you are a non-registrant, you can file an application for the period covering the first six months of your fiscal year and another application for the period covering the last six months of your fiscal year. Each of those periods is one of your claim periods.
• "File a return" at www.cra.gc.ca/representatives if you are a representative (including employees). Non-registrants – You can file your rebate electronically by using "File a rebate" at: • www.cra.gc.ca/mybusiness if you are a business owner; or • www.cra.gc.ca/representatives if you are a representative (including employees). If you are filing this rebate application electronically, you must also file any associated provincial rebate application electronically.
Where to send this form if you choose to file your application by paper? If you are resident in Sudbury/Nickel Belt, Toronto Centre,Toronto East, Toronto West, Toronto North, or Barrie, send this completed form to: Canada Revenue Agency Sudbury Tax Centre 1050 Notre Dame Avenue Sudbury ON P3A 5C1 If you are resident anywhere else in Canada, send this completed form to: Canada Revenue Agency Summerside Tax Centre 275 Pope Road, Suite 103 Summerside PE C1N 6A2
For more information For more information, go to www.cra.gc.ca/gsthst, see Guide RC4034, GST/HST Public Service Bodies' Rebate, or call 1-800-959-5525.