Public Service Body Rebate (GST/HST) Regulations
Version of section 5 from 2006-03-22 to 2010-06-16:
5 For the purpose of determining a rebate payable to a person under section 259 of the Act, the prescribed percentage is
(a) where the person is a charity or a qualifying non-profit organization and is not a selected public service body, 50%;
(b) where the person is a hospital authority, 83%;
(c) where the person is a school authority, 68%;
(d) where the person is a university or public college, 67%; and
(e) where the person is a municipality, 57.14%.
- SOR/99-367, s. 6
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