News and Insights

CRA revises Policy Statement P-132, “100% Rebate for Exports by a Charity or a Public Institution”

Tax Development Jul 15, 2013

Replacing a version dated February 1994, this revised document outlines when a charity or a public institution may claim a 100% rebate for GST or HST paid on supplies of property or services acquired for export as provided by section 260 of the Excise Tax Act.  The original document focused on the application of this rule for charities and has been updated to include this provision’s impact on public institutions, an entity that did not exist for GST/HST purposes prior to 1997.

This rebate is not available for the GST/HST paid on purchases not actually exported, even where these purchases may be used in activities that support the charity’s or public institution’s activities outside Canada.  However, this GST/HST continues to be eligible for the Public Service Bodies’ Rebate.

For further details on the application of this 100% rebate, please refer to GST/HST Policy Statement P-132.