- Who can claim
- What you can claim on
- The federal rebate rates
- Claim periods: registrants and non-registrants
- Offsetting the rebate on your return
- The four-year deadline
- Branches and divisions
- Not the same as other GST rebates
- Definitions that decide your category
- Filing with or without a return
- The verdict
- Frequently asked questions
GST66 is the CRA application for the GST/HST public service bodies' rebate and the GST self-government refund. Charities, qualifying non-profit organizations and selected public service bodies such as municipalities, universities, schools and hospitals use it to recover a set percentage of the GST/HST they paid on purchases for their exempt activities. You have up to four years to claim.
This guide follows Guide RC4034 (Rev. 25) and the GST66 form page, as of October 2026. Organizations in Quebec generally deal with Revenu Québec instead, using its forms.
Who can claim
- A charity: a registered charity or registered Canadian amateur athletic association, plus a non-profit that runs a health care facility.
- A qualifying non-profit organization: an NPO whose government funding is at least 40% of its total revenue.
- A selected public service body: a municipality, university, public college, school authority or hospital authority.
You have to meet the conditions on the last day of the claim period, or the fiscal year that includes it. Listed financial institutions, and registrants prescribed under the Games of Chance (GST/HST) Regulations, can't claim at all.
What you can claim on
The rebate covers GST/HST paid or payable on purchases used in your exempt activities, the tax you can't get back as input tax credits. RC4034 lists general operating costs such as rent, utilities and administration, most allowances and reimbursements paid to employees in exempt activities, property and services used in exempt activities, and capital property used in them.
There's one notable exception. You can't claim the rebate when capital property moves from primarily commercial use, meaning more than 50%, to primarily non-commercial use, because the change-in-use rules already allow for it.
The federal rebate rates
| Activity type | Rebate of the GST or federal part of the HST |
|---|---|
| Municipality | 100% |
| Hospital authority, facility operator, external supplier | 83% |
| School authority | 68% |
| University, public college | 67% |
| Charity, qualifying NPO | 50% |
Some organizations in participating provinces can also claim part of the provincial part of the HST, and the rates differ by province and activity type. For example, RC4034 shows charities and qualifying NPOs getting 50% of the provincial part in Nova Scotia, New Brunswick, Newfoundland and Labrador and Prince Edward Island, and 82% in Ontario. That provincial claim goes on Form RC7066-SCH, the provincial schedule.
Claim periods: registrants and non-registrants
If you're registered for GST/HST, your claim periods are the same as your reporting periods, monthly, quarterly or annually, and you file one rebate application for each. You can file it online with your GST34 return through GST/HST NETFILE, or through My Business Account or Represent a Client.
If you're not registered, each claim period is the first six months or the last six months of your fiscal year, and you can't claim more than twice a year. A body with a December 31 year-end can claim for January 1 to June 30, and again for July 1 to December 31.
Offsetting the rebate on your return
Registrants can tick Yes in Part C to move the total on line 409 of the application to line 111 of the GST/HST return, either reducing what you owe or increasing a refund. Send the application with the return. If you still owe after the offset, make sure the return, the application and the payment all reach the CRA by the return's due date to avoid a penalty.
The four-year deadline
| You are | You have until |
|---|---|
| A GST/HST registrant | Four years from the due date of the return for the claim period in which you incurred the expense |
| Not registered | Four years from the last day of the claim period in which you incurred the expense |
RC4034 also describes an exception, for tax a supplier didn't collect at the time and was later assessed for.
Branches and divisions
A branch or division that isn't authorized to file its own rebate applications includes its claims on the head office's application.
Not the same as other GST rebates
The public service bodies' rebate is for organizations. Employees and partners claiming GST/HST on their own expenses use a different form, covered in our GST370 guide.
Definitions that decide your category
RC4034's definitions matter more than the organization's own label. A non-profit organization, for this purpose, is a person other than an individual, estate, trust, charity, public institution, municipality or government that's organized and operated solely for non-profit purposes and doesn't make its income available for the personal benefit of any proprietor, member or shareholder. A municipality includes bodies the Minister of National Revenue designates, but only for the municipal services named in the designation.
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Filing with or without a return
The GST66 page says you can file the rebate electronically along with your GST34 return through GST/HST NETFILE or the File a return service. If you're filing a rebate without a return, use the File a rebate service in My Business Account or Represent a Client. A registrant who claims the rebate on line 111 of an online return but doesn't file the rebate online must send the paper application to the address on the form no later than the day the return is filed.
A related form is explained in our farming activities statement explainer.
The verdict
If your organization is a charity, a qualifying NPO or a public body, GST66 is recovery you've already earned. Confirm your category and the 40% funding test, keep claim periods matched to your returns or your half-years, and don't leave expenses past the four-year limit.
Deadlines matter with forms like this, and our business takeover election explainer sets out another set.
Frequently asked questions
Can I file the GST66 online?
Yes. You can file it with your GST/HST return through NETFILE or My Business Account, or on its own with the File a rebate service.
Can a listed financial institution claim the GST66 rebate?
No. RC4034 says listed financial institutions, and registrants prescribed under the Games of Chance (GST/HST) Regulations, can't claim it.
What is Form GST66 used for?
To apply for the GST/HST public service bodies' rebate or the GST self-government refund.
Who can claim the public service bodies' rebate?
Charities, qualifying non-profit organizations with at least 40% government funding, and selected public service bodies such as municipalities, universities, public colleges, school authorities and hospital authorities.
What's the rebate rate for a charity?
50% of the GST or federal part of the HST, with possible provincial part rebates in participating provinces.
What's the deadline to file a GST66?
Up to four years, counted from the return due date for registrants or the end of the claim period for non-registrants.
How often can a non-registrant claim the rebate?
No more than twice a year, one claim for each half of the fiscal year.
