The appropriate rebate claim period for public service bodies' (PSB) and pension entity rebates as outlined in subsection 259(1) of the Excise Tax Act differs for registrants and non-registrants. For registrants, the claim period for rebates aligns with the reporting period of their GST/HST return (which can be annual, quarterly, or monthly). Consequently, a registrant will have either one, four, or twelve claim periods annually, depending on the frequency of their GST/HST return filings.

In the case of non-registrants, a claim period comprises either the first and second fiscal quarters of a fiscal year or the third and fourth fiscal quarters of a fiscal year. Thus, a non-registrant claiming a rebate will have two rebate claim periods each year (the initial six months and the final six months of their fiscal year). It is important to note that a non-registrant cannot have a 12-month claim period. Authorized division or branch accounts, irrespective of their filing status, are required to utilize the same fiscal year-end and claim period as their head office.

Each rebate application pertains to a single claim period and typically includes only the GST/HST that became payable during that claim period or that was paid during the claim period without having become payable. However, a PSB rebate for the GST/HST paid or payable on an eligible purchase or expense for a specific claim period may be included in the rebate application for a subsequent claim period if the conditions specified under the section "Carrying forward a rebate" in Guide RC4034(E) Rev.25, GST/HST Public Service Bodies' Rebate are satisfied. This indicates that claimants may have the opportunity to merge multiple claim periods and consolidate them into a single rebate application. The carry forward regulations are applicable to later claim periods concluding after September 8, 2017.

For instance, if a non-registrant's fiscal year concludes on December 31, it has two claim periods (one from January to June and another from July to December). If all requirements are satisfied, it may opt to submit a single rebate for the latter half of the year, covering the period from July 1 to December 31, and incorporate amounts from both periods.

Another instance involves a division that does not consistently file rebate applications but has a head office that submits GST/HST returns monthly. If all criteria are fulfilled, this division is permitted to file one rebate application for the December claim period, which encompasses amounts for the entire year. In essence, this division is no longer required to submit rebate claims monthly.

Nevertheless, carrying forward is only allowed when the relevant PSB rebate rate has remained unchanged from the start of the claim period in which the GST/HST was paid or payable to the conclusion of the subsequent period in which the PSB rebate is claimed. Consequently, some PSB rebate claimants residing in Prince Edward Island and New Brunswick may be unable to merge their PSB rebates for specific claim periods. For additional details, please consult the articles "Public service bodies' (PSB) rebate rate increase for Prince Edward Island" in the Excise and GST/HST News - No. 114, and "Public service bodies' rebate rate increases for New Brunswick" in the Excise and GST/HST News - No. 117.

Guide RC4034(E) Rev. 25 provides further information regarding the process of carrying forward a rebate, including the necessary conditions for eligibility.