News and Insights

Canada Revenue Agency Updates Public Service Bodies’ Rebate Guide

Tax Development Mar 27, 2018

The Canada Revenue Agency (CRA) has updated RC4034, “GST/HST Public Service Bodies’ Rebate Guide”, to reflect various minor changes.  The guide provides general information on how a public service body (PSB) should calculate its GST/HST rebate.

One noteworthy change is that, for eligible purchases incurred after September 8, 2017, a PSB will now be able to carry forward its claim to a later return, within two years of the due date for the GST/HST return related to that claim period.

In addition, the guide has been updated to reflect that, as of January 1, 2018, the point-of-sale rebate for the provincial component of HST on books is available again for purchases in Newfoundland and Labrador.  Furthermore, the guide provides information on how a PSB can claim a rebate for the provincial portion of HST paid on books purchased in Newfoundland and Labrador in 2017, where a general point-of-sale rebate was not available.

The guide also adds cannabis products to the list of non-eligible purchases and expenses, for which a PSB rebate cannot be claimed in most circumstances.

Finally, the updated guide provides information for PSBs and their representatives on how to sign up for online mail, using the My Business Account services on the CRA’s website.