GST/HST Rebates for British Columbia Non-Profit Organizations
*find more information at GST/HST Public Service Bodies' Rebate
Who Qualifies? – A non-profit organization whose percentage of government funding is at least 40% of its total revenue.
What Qualifies as Government Funding? – Money paid by a government grantor (federal, provincial, municipal or regional government) in support of the non-profit organization’s objectives but not to pay for services supplied by the non-profit organization to the grantor.
What is the Percentage Rebate? – 50% of federal part of the HST and 57% of the provincial part of the HST paid.
What are Eligible Expenditures? – GST/HST paid on the following expenditures for the non-profit organization’s non-commercial activities:
- General operating expenses
- Allowances and reimbursement paid to employees
- Property and services used or consumed
- Purchase or construction of capital property
Required Filings:
- GST523-1 to establish the organization as a qualifying non-profit organization;
- GST66 annual federal rebate form:
- RC7066 annual provincial rebate form:
More Information – Publication RC4034 includes more information here.