Rebate Applications

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This section provides information for public service bodies (PSBs) claiming a GST/HST and QST rebate.

PSBs registered for the GST/HST and QST

PSBs registered for the GST/HST and QST can claim a tax rebate using the Claim a GST/HST and QST Rebate for Public Service Bodies online service, available in My Account for businesses.

If you prefer, you can file form FP-2066-V, GST/HST and QST Public Service Bodies' Rebate Application, and send it to us using the Submit a Consumption Tax Rebate Application online service. You may access the service through:

PSBs not registered for the GST/HST and QST

PSBs not registered for the GST/HST and QST must use form FP-2066-V, GST/HST and QST Public Service Bodies' Rebate Application, to claim a tax rebate.

You can send it to us using the Submit a Consumption Tax Rebate Application online service, through clicSÉQUR express.

Note

You can view details of your GST/HST rebate applications in My Account for businesses.

Filing deadline

If the PSB is not registered for the GST and the QST (and is not required to be), it must file one application for the first six months of its fiscal year and another for the last six months. The application must be filed within four years after the last day of the claim period.

If the PSB is registered for the GST and the QST (or is required to be), the claim period corresponds to the GST and QST reporting period (monthly, quarterly or annually). In general, PSBs apply for the rebate when they file their return for the reporting period in which they incurred the expenses. However, they have four years to apply for their rebate.

Branches and divisions

If the PSB has several branches or divisions, it can apply for authorization to have them file separate rebate applications. Each branch or division must be separately identified by its location or the nature of its activities, and must keep separate records, books of account and accounting systems. To apply for authorization, you must complete form FP-2010-V, Application or Revocation of Application to File Separate Returns or Rebate Applications.

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