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Public Service Bodies

Public service bodies can be grouped into claimant types. There are different rebates for each type of claimant. To calculate the rebate, the claimant determines the GST eligible for rebate and multiplies it by the associated rebate factor.

In addition, a non-profit organization may fall into more than one category of the public service body rebate. For example, an organization may qualify as both a hospital authority and school authority, and each operation uses its respective rebate rate on the eligible purchases.

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