September 2020 Charity & NFP Law Update
New Public Service Bodies Rebate information for Charities and Non-profits
The CRA has updated its Public Service Bodies Rebate info sheets, available online. The Public Service Bodies’ Rebate (“PSB rebate”) is a recovery of a portion of federal and provincial sales tax available to registered charities, qualifying non-profit organizations and selected public service bodies such as municipalities, universities, public colleges, school authorities, or hospital authorities, as prescribed under the federal Excise Tax Act and its regulations. The CRA publishes PSB rebate info sheets for charities and qualifying non-profit organizations residing in participating provinces (i.e. Ontario, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador), as well as non-participating provinces, pursuant to the Public Service Body Rebate (GST/HST) Regulations. Among the updated PSB rebate info sheets available are the following:
- GI-176 Public Service Bodies’ Rebate for Charities Resident Only in Ontario
- GI-178 Public Service Bodies’ Rebate for Charities Resident in One or More Non participating Provinces
- GI-184 Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident Only in Ontario
- GI-186 Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident in One or More Non-participating Provinces
- GI-187 Public Service Bodies’ Rebate for Qualifying Non-profit Organizations Resident in Two or More Provinces, at Least One of Which Is a Participating Province