Tool
GST/HST PSB rebate calculator
Estimate the Public Service Bodies' (PSB) rebate your charity is entitled to claim. Charities recover 50% of the federal GST/HST portion. The provincial portion of HST varies by province.
Non-charity NPOs must meet the qualifying NPO test (at least 40% government funding under CRA rules) to claim the PSB rebate.
Sum of GST/HST paid on eligible purchases — rent, utilities, supplies, professional fees, etc. Exclude GST/HST you've already collected and remitted as a registrant.
Estimated rebate
Federal portion (5%) recovered at 50%
Provincial portion (varies by province)
Total estimated PSB rebate
Estimate only. This calculator assumes one province, eligible expenses only, no input tax credits, no other rebates, no point-of-sale rebates, no selected public service body activities, and no Quebec QST claim. The PSB rebate is filed using Form GST66 and, where applicable, RC7066-SCH for the provincial part of HST. Eligibility, percentage rates, and the qualifying-NPO test depend on your specific circumstances. Confirm with CRA RC4034, or book a discovery call with GoodLedger.
How the PSB rebate works
- — Registered charities recover 50% of the GST or federal part of HST paid on eligible purchases.
- — On HST in a participating province, charities may also recover a province-specific percentage of the provincial portion (Ontario 82%; NB, NS, NL, and PEI 50%).
- — Qualifying NPOs must meet the CRA's government-funding test to claim under the same general framework.
- — The CRA generally has a four-year filing window, measured differently for registrants and non-registrants.
- — File on Form GST66 and RC7066-SCH where the provincial HST rebate applies.
Sources
Sources reviewed: June 27, 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.