Quick Answer
The GST/HST Public Service Bodies' rebate (PSB rebate) is a refund mechanism that lets Canadian registered charities recover 50% of the federal GST or 5% federal portion of HST they paid on eligible purchases. In HST provinces, charities may also recover a province-specific percentage of the provincial portion: Ontario 82%, and New Brunswick, Nova Scotia, Newfoundland and Labrador, and Prince Edward Island 50%.
The PSB rebate lets eligible Canadian charities and qualifying NPOs recover part of non-creditable GST/HST paid on eligible purchases.
Who qualifies
- Registered charities (any registered charity, regardless of size) qualify automatically.
- Qualifying NPOs — non-charity NPOs that meet the CRA’s 40% government-funding test for the relevant fiscal period — also qualify.
- Other public service bodies (municipalities, universities, schools, hospitals) qualify under the same general framework, with different provincial rebate rates.
How the rebate is calculated
Two pieces:
- Federal portion. Charities recover 50% of the federal 5% GST or 5% federal portion embedded in HST.
- Provincial portion (HST provinces only). Charities recover a province-specific percentage of the provincial portion of HST. As of 2026: Ontario 82%, NB/NS/NL 50%, and PEI 50% (increased from 35% effective January 1, 2023).
In GST-only provinces (BC, AB, SK and MB), there is no provincial HST component. Quebec has GST and QST rebate rules administered primarily by Revenu Québec; organizations should use the Revenu Québec form and filing route that applies to their status.
How to claim
Outside Quebec administration, charities generally use Form GST66 and RC7066-SCH where a provincial HST rebate applies. GST/HST registrants generally report the rebate with their return; non-registrants file separately. Revenu Québec administers most Quebec claims using its own forms, subject to special rules such as those for selected listed financial institutions.
The CRA generally allows a four-year filing window. GST/HST registrants measure it from the GST/HST return due date for the claim period; non-registrants measure it from the last day of the claim period. Many charities do not realize they have several open claim periods available.
Before filing, reconcile the claim to tax actually paid, input tax credits and other recoveries, claim-period dates, place-of-supply and residence/use rules, and the correct federal or Quebec filing route.
Related questions
Does a charity have to register for GST/HST to claim the PSB rebate?
No. The PSB rebate is available to every registered charity regardless of GST/HST registration status. A small charity that has never registered can still file Form GST66 to recover the federal 50% portion plus any applicable provincial portion. Registration is a separate question governed by the small-supplier tests.
How far back can a charity claim an unclaimed PSB rebate?
The CRA generally allows a four-year filing window. GST/HST registrants measure it from the GST/HST return due date for the claim period; non-registrants measure it from the last day of the claim period. Many charities have several open claim periods available without realising it.
What percentage of HST can an Ontario charity recover?
An Ontario charity recovers 50% of the 5% federal portion of HST, plus 82% of the provincial portion. New Brunswick, Nova Scotia, Newfoundland and Labrador, and Prince Edward Island are each 50% of the provincial portion; PEI increased from 35% effective January 1, 2023.
Which form is used to claim the PSB rebate?
Outside Quebec administration, charities generally use Form GST66, along with RC7066-SCH where a provincial HST rebate applies. GST/HST registrants generally report the rebate with their return, while non-registrants file separately. Revenu Quebec administers most Quebec claims using its own forms.
Sources
- CRA — RC4034 GST/HST Public Service Bodies' Rebate — Canada Revenue Agency
- CRA — RC4082 GST/HST Information for Charities — Canada Revenue Agency
- Revenu Québec — GST and QST rebates for public service bodies — Revenu Québec
Go deeper
Pillar guide
GST/HST PSB Rebate: How Canadian Charities Claim It
Last Updated: July 2026
Sources reviewed: July 10, 2026
General information only. This page is not legal, tax, assurance, or professional advice for any specific organization. Confirm decisions with the CRA, your CPA, and legal counsel for your facts.