2023 GST/HST Incremental Federal Rebate for Municipalities Report

The Goods and Services (GST) and Harmonized Sales Tax (HST) Incremental Federal Rebate for Municipalities Report provides the GST/HST incremental rebate amount paid to incorporated, determined, and designated municipalities, as defined in the Excise Tax Act from the period January 1, 2023 to December 31, 2023.

Explanatory notes

Data sources

The data used to produce the statistics tables are derived from the information provided by GST/HST filers on the following forms:

Form GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund
Form RC7066 SCH, Provincial Schedule – GST/HST Public Service Bodies' Rebate

Due to municipalities having up to four years to file a rebate application, large entities can cause significant fluctuations in the amounts presented in the tables.

Confidentiality

Pursuant to subsection 259(13) of the Excise Tax Act, the Minister of National Revenue may release any information necessary to identify a municipality. The first three characters of the postal code represent a geographic area, and this information is required to identify a municipality. The last three characters of a postal code identify part or all of a street, or a group of rural postal offices, and are not required to identify a municipality.

Description of items

Forward Sortation Area

Beginning in 2018, the heading of "Postal Code" was replaced by "Forward Sortation Area (FSA)". Canada Post defines a forward sortation area as the first three characters of a postal code representing a set of well-defined specific areas within a major geographic region, province or territory. The first character identifies the province or territory; the second character identifies whether the area is urban or rural; and the third character, in combination with the first two characters, identifies a more precise geographic district—a specific rural region, an entire medium-sized city or a section of a major metropolitan area.

Municipality

Municipality means an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality, or other incorporated municipal body however designated, and such other local authority that the Minister of National Revenue may determine to be a municipality. For the purposes of the public service bodies’ rebate, a municipality includes a person designated by the Minister of National Revenue to be a municipality, but only in respect of activities, specified in the designation, that involve the making of supplies (other than taxable supplies) by the person of municipal services.

If a local authority is determined to be a municipality, it has the benefit of municipal status for all GST/HST purposes. For example, a paramunicipal organization can apply to be determined to be a municipality.

If a person is designated to be a municipality for particular exempt municipal services that it supplies, the person is considered to be a municipality only for the purposes of the public service bodies’ rebate and only for those particular exempt municipal services. The designation does not apply to the person as a whole.

For more information, please visit the FAQ section.

Tables in PDF format

Please refer to the explanatory notes about these tables.

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