GST & Non-Profits › GST Rebates

Public Service Bodies Rebate

A 50% rebate of GST paid is available to

• charities
• non-profit organization that received at least 40% of their revenue from government-funding in either the current or two previous fiscal years
• nursing-homes are generally excluded

Organizations do not need to be registered for the GST to receive this rebate. Where the rebates discussed below are received for expenses, the organization would not be eligible for the public service bodies rebate on these expenses. Also, where organizations are registered, no rebate is available where input tax credits are received.

Rebate for Printed Books

Organizations meeting the criteria above can claim a 100% rebate on the GST paid on printed books, audio recordings of printed books and printed versions of religious scriptures, if the following criteria are met:

• the items were not purchased for resale
• the organization operates a public lending library

Exported Goods and Services

Charities can claim a 100% rebate on the GST paid to suppliers for goods and services exported for which input tax credits cannot be claimed.