Claim Periods for Public Service Bodies
Certain public service bodies may be entitled to a rebate of the GST and QST paid or payable on the purchase of taxable goods or services (other than zero-rated goods and services) for which they cannot claim ITCs or ITRs. The rebates can be claimed by selected public service bodies, charities and qualifying non-profit organizations.
The claim periods for GST and QST registrants are the same as their reporting periods. Registrants must claim rebates when they file their GST and QST returns, that is, once a month, once a quarter or once a year.
However, public service bodies that are not GST and QST registrants have two claim periods per fiscal year; they must therefore file a rebate application for the first six months and another for the last six months.
Only one rebate application may be filed per claim period. In addition, a rebate cannot be claimed for GST and QST paid in a different claim period. Public service bodies wanting to claim a rebate for GST and QST paid in a period for which a claim has already been filed must amend the rebate application they filed for that period.
Branches and divisions
Branches and divisions of a public service body are required to use the same fiscal years and claim periods as the body. Such is the case even if the public service body has been authorized to:
- have its branches or divisions be designated small-supplier divisions for the purposes of the rule pertaining to small suppliers;
- have its branches or divisions file separate rebate applications.
A charity that is a GST and QST registrant files its returns on a monthly basis. It has been authorized to have its branches file separate GST and QST returns and rebate applications.
Each branch must nevertheless file monthly rebate applications with its GST and QST returns.