The Goods and Services Tax (GST) and Harmonized Sales Tax (HST) Incremental Federal 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.

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