Simplified Method for Calculating Rebates

Charities, non-profit organizations whose income from government funding is at least 40%, and other public service bodies (This link will open a new window) can use the simplified method for calculating rebates of the GST and QST.

Multiply the total amount that qualifies for a GST rebate by 5/105. In the case of the QST rebate, multiply the total amount by 9.5/109.5. Next, multiply the total by the rebate rate applicable to your situation.

Regardless of whether you are registered for the GST and QST, you must use the following forms to apply for a rebate of the taxes paid on expenditures:

• GST/HST Rebate Application for Public Service Bodies (form FPZ-66-V), for the GST
• Application for QST Rebate for Public Service Bodies (form VDZ-387-V), for the QST

For more information, see the Guide to the GST/HST Rebate Application for Public Service Bodies (FP-66.G-V) and the calculations regarding the QST in form VDZ-387.G-V, Public Service Bodies: Detailed calculations.