Public Service Body Rebate (GST/HST) Regulations

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%.