For charities and some non-profits (those receiving more than 40% of their revenue from the province) who currently receive a GST rebate, this will mean a change in the rebate calculation.
The province has set the PST portion of the HST rebate at 57% for charities. Thus when paying an invoice, the rebate will be calculated by taking 57% of the 7% PST portion and 50% of the 5% GST portion (as you do currently) and adding these together.
A quick look at the CRA website indicates that the rebate form, Application for GST/HST Public Service Bodies’ Rebate, has not yet been updated. This form is only filed twice a year, at the mid point and end of a charity’s fiscal year, so charities will need to check the CRA site when their next rebate filing date comes up.
The Government of Canada number to contact for questions about GST / HST is 1.800.959-5525. For specific questions about the rebate form the number is 1.800.565.9353.Websites that provide additional information and bulletins about the HST include:
BC Government – Rebates for Public Bodies and Charities
CRA – HST Information Sheets (under Quick Links, click on Charities & Public Institutions)