Non-profit Organizations - Government funding

Use this form if you are a non-profit organization (NPO) and you want to claim a public service bodies' rebate as a qualifying NPO. Only an NPO whose percentage of government funding is at least 40% of its total revenues qualifies for the public service bodies' rebate as a qualifying NPO.

The head office of your organization has to file this form for each completed fiscal year that you want to claim a public service bodies' rebate as a qualifying NPO.

File this form for each completed fiscal year that you want to claim a public service bodies' rebate. You can use the total of your organization's government funding and total revenue for the fiscal year identified in Part B to determine your percentage of government funding. These amounts are entered in Part C.

If your percentage of government funding determined in Part C is less than 40% you can use Part D to calculate your percentage of government funding based on:

• the first fiscal year of your organization's existence, if the fiscal year identified in Part B is your second fiscal year of existence; or
• the two fiscal years immediately before the fiscal year in Part B, if the fiscal year in Part B is your organization's third or later, fiscal year of existence.

For completion instructions see Guide RC4034, GST/HST Public Service Bodies' Rebate.