# NPO-05 — PSB rebate. Charity

**Flag: Current** — Verified against the live source. Safe to cite.

**PSB rebate.** Charity: 50% of the federal part of the HST; 82% of the Ontario provincial part for a charity resident only in Ontario. **Qualifying NPO: the same 50% and 82%** — the test is government funding of at least 40% of total revenue, measured on the last day of the claim period. Form GST523-1 allows a lookback to the first fiscal year, or the two immediately preceding fiscal years, where the current year falls short. Forms GST66 and RC7066-SCH. Deadline: four years from the return due date for the claim period

## Sources

- RC4034 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4034/rc4034-gst-hst-public-service-bodies-rebate.html
- GI-176 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-176/public-service-bodies-rebate-charities-resident-only-ontario.html
- GI-184 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-184/public-service-bodies-rebate-qualifying-non-profit-organizations-resident-only-ontario.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative