The Canada Revenue Agency (CRA) has issued several Info Sheets designed to assist charities and qualifying non-profit organizations in calculating their Public Service Bodies' (PSB) rebate. The documents have been organized based on the residency of eligible entities, and each one lists the steps to work through, with an appendix showing examples of the calculation.
For specific details, please refer to the following GST/HST Info Sheets:
- GI-172, “Public Service Bodies' Rebate for Charities Resident Only in British Columbia”;
- GI-173, “Public Service Bodies' Rebate for Charities Resident Only in New Brunswick”;
- GI-174, “Public Service Bodies' Rebate for Charities Resident Only in Newfoundland and Labrador”;
- GI-175, “Public Service Bodies' Rebate for Charities Resident Only in Nova Scotia”;
- GI-176, “Public Service Bodies' Rebate for Charities Resident Only in Ontario”;
- GI-177, “Public Service Bodies' Rebate for Charities Resident Only in Prince Edward Island”;
- GI-178, “Public Service Bodies' Rebate for Charities Resident in One or More Non-participating Provinces”;
- GI-179, “Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province”;
- GI-180, “Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in British Columbia”;
- GI-181, “Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in New Brunswick”;
- GI-182, “Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Newfoundland and Labrador”;
- GI-183, “Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Nova Scotia”;
- GI-184, "Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Ontario";
- GI-185, “Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Prince Edward Island”;
- GI-186, “Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in One or More Non-participating Provinces”; and
- 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”.
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