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Goods and Services Tax (GST) and Harmonized Sales Tax (HST) Rebate for Municipalities Report

The Goods and Services Tax (GST) and Harmonized Sales Tax (HST) 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, as follows:

  • incorporated municipal bodies, such as cities, towns, villages, and metropolitan authorities;
  • entities determined by the Minister of National Revenue to be a municipality, such as transit commissions and public libraries; and
  • entities designated by the Minister of National Revenue, in relation to their delivery of municipal services, such as some non-profit social housing corporations or co-operatives.
Date Modified: 2006-04-05

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