What is the GST/HST PSB rebate?

The PSB rebate is one of the most under-claimed tax recoveries available to Canadian charities. Most charities qualify, most don’t claim correctly, and many leave several years of recoverable tax on the table.

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:

1. Federal portion. Charities recover 50% of the federal 5% GST or 5% federal portion embedded in HST.
2. 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, MB) and in Quebec (which uses GST + separate QST), only the federal 50% rebate applies. Quebec OBNLs claim a separate QST rebate via Revenu Québec.

How to claim

Most charities file the rebate using Form GST66. Charities registered for GST/HST file the rebate alongside their regular GST/HST return; charities not registered file the GST66 separately, typically annually.

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.

Estimate yours

Use our PSB rebate calculator to get a rough estimate by province and organization type.