Municipal Determination of Local Authorities

GST/HST memorandum 26-1
October 2026

This memorandum cancels and replaces GST/HST Technical Information Bulletin B-046, Administrative Guidelines for Municipalities.

Table of Contents

• Municipal determination
• Must provide municipal services or perform municipal functions
• Types of local authorities that may be determined as municipalities
  • Para-municipal organizations
    • Body, board, commission, corporation, or other organization
    • Established by one or more municipalities, or by a province or territory at the request of one or more municipalities
    • Owned or controlled by a municipality or municipalities
    • Supporting documentation
    • Examples
    • Definition of para-municipal organization under section 1 of Part VI of Schedule V
  • Special-purpose provincially or territorially established authorities
    • Performs a municipal function
    • Body, board, commission, corporation, or other organization
    • Established by a province or territory
    • Empowered by a province or territory to perform municipal functions within a specified local geographic area
    • Local jurisdiction
    • Supporting documentation
    • Examples
  • Unincorporated municipal government units
    • Supporting documentation
  • Fire protection organizations
    • Supporting documentation
    • Examples
  • Indian bands and band-owned or band-controlled corporations
    • Supporting documentation
    • Examples
  • Self-governing First Nations or Indigenous governments and their entities
    • Supporting documentation
    • Example
• Applying for municipal determination
• Effective date of municipal determination
• Organizational or operational changes
• Revocation of municipal determination
• Public service bodies' rebate
• Applicant's right of redress
  • Reapplication based on additional information
  • Judicial review

Municipal determination

1. This memorandum outlines the administrative policy developed by the Canada Revenue Agency (CRA) in conjunction with the Department of Finance for the determination of certain local authorities as municipalities for purposes of the GST/HST.

2. Municipality is defined in subsection 123(1) to mean any of the following:

• (a) an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality, or other incorporated municipal body however designated
• (b) such other local authority that the Minister of National Revenue (Minister) may determine to be a municipality for GST/HST purposes

3. The phrase other incorporated municipal body however designated in paragraph (a) of the definition of municipality refers to how the incorporated municipal body is identified or categorized under provincial or territorial legislation governing municipalities. Examples of such municipal bodies include incorporated parishes, communities, hamlets, and summer villages that have corporate status and powers of self-government. It does not refer to organizations that the Minister has designated to be a municipality for GST/HST purposes with respect to certain exempt municipal services.

4. In accordance with paragraph (b) of the definition of municipality, the Minister has the statutory authority to determine a local authority to be a municipality.

5. Generally, a local authority includes a body, board, commission, corporation, or other organization that provides municipal services or performs municipal functions for property owners and residents within a local geographic area. A local authority does not include an individual or any organization contracted to provide a similar function or service.

6. A local authority must be a separate legal entity. A branch, division, or department of a municipality that is not a separate legal entity is not eligible for municipal determination. A branch, division, or department that is part of a municipality falls under paragraph (a) of the definition of municipality in subsection 123(1).

7. For purposes of the ETA, municipal determination is an exercise of statutory discretion and is granted by the Minister to a person that is engaged in an activity considered by the Minister to qualify for such determination. The decision to grant or deny a municipal determination is made in accordance with the tax policy objectives of the Government of Canada and is generally based on the understanding that municipalities establish separate organizations or semi-autonomous bodies that provide municipal services, and that provinces and territories create organizations to provide municipal functions in local geographic areas.

8. In reaching a decision on municipal determination, the Minister considers the unique facts and legal context of each case on its own merits and exercises discretion within the context of the policy intent of paragraph (b) of the definition of municipality in subsection 123(1), as set out in the administrative policy outlined in this memorandum.

9. An organization that has been determined to be a municipality is considered to be a municipality for all GST/HST purposes and has the same entitlements and obligations under the ETA as an incorporated municipality, as defined under paragraph (a) of the definition of municipality. As a result, the application of the GST/HST to some of the organization's supplies and its eligibility for certain public service bodies' (PSB) rebates may change.

10. Supplies of property and services that are exempt from the GST/HST when made by a municipality are also exempt supplies when made by an organization that has been determined to be a municipality. Conversely, supplies of property and services that are taxable when made by a municipality are also taxable supplies when made by an organization that has been determined to be a municipality.

11. A non-profit organization that has been determined to be a municipality ceases to be a non-profit organization for GST/HST purposes as the definition of non-profit organization in the ETA excludes a municipality. This may change the application of the GST/HST to some of the organization's supplies of property and services and the calculation of its PSB rebate.

12. Most organizations that are registered charities for income tax purposes are charities for GST/HST purposes. A charity that has been determined to be a municipality becomes a public institution and ceases to be a charity for GST/HST purposes as the definition of charity in the ETA excludes a public institution. This may also change the application of the GST/HST to some of the organization's supplies of property and services and the calculation of its PSB rebate.

13. An organization that has been determined to be a municipality is eligible to claim the municipal PSB rebate of the GST and the federal part of the HST paid or payable on eligible purchases and expenses. An organization resident in certain participating provinces may also be eligible to claim a municipal PSB rebate of a percentage of the provincial part of the HST paid or payable on its eligible purchases and expenses. For more information, refer to Public service bodies' rebate.

14. For more information on a municipality's entitlements and obligations, refer to Guide RC4049, GST/HST Information for Municipalities.

Must provide municipal services or perform municipal functions

15. To be eligible to be determined as a municipality, an organization must provide municipal services or perform municipal functions for the residents and owners of real property of a local geographic area. Accordingly, the CRA takes into consideration the activities undertaken by an organization.

16. Municipal determination is only granted to an organization that carries on activities that involve the supply of services made to, or municipal functions for, property owners and residents within a local geographic area, where the provision of the service would fall within the scope of responsibility and authority of a municipality. To be eligible for municipal determination, an organization must exercise powers of local self-government (that is, be empowered by provincial or territorial legislation or municipal by-laws) to provide municipal services or perform municipal functions within a local geographic area.

17. An organization is not eligible to be determined as a municipality where it is established solely to operate in a management, advisory, or administrative capacity. This may include, for example, an organization that solely provides financial management services or acts as a holding company.

18. In addition, the organization that supplies the municipal services or performs the municipal functions is the person that may apply to be determined as a municipality. More specifically, the organization must provide the municipal services or perform the municipal functions on its own behalf. Activities undertaken by a person that involve making a supply to a municipality or acting as agent of a municipality are not eligible activities for municipal determination.

19. When an organization makes a supply to a municipality, the supply is an input acquired by the municipality for consumption, use, or supply by the municipality in the course of the municipality's activities. When a person acts as agent in making a supply of a municipal service on behalf of a municipality, the municipality remains the supplier of the municipal service. If the municipal service is a taxable supply (not an exempt or zero-rated supply), the municipality is required to collect and account for the GST/HST on the supply.

Types of local authorities that may be determined as municipalities

20. The following types of local authorities may be determined as municipalities for GST/HST purposes:

• Para-municipal organizations
• Special-purpose provincially or territorially established authorities
• Unincorporated municipal government units
• Fire protection organizations
• Indian bands and band-owned or band-controlled corporations
• Self-governing First Nations or Indigenous governments and their entities

Para-municipal organizations

21. Para-municipal organizations may be determined as a municipality for GST/HST purposes. These are organizations established by one or more municipalities, or by a province or territory at the request of one or more municipalities. The organizations must provide municipal services similar to those an incorporated municipality provides to property owners and residents within a local geographic area (refer to Must provide municipal services or perform municipal functions).

22. The organization must generally have been given the authority to provide municipal services by the municipality or municipalities that established it.

23. Municipal services may include, but are not limited to, garbage and recycling collection, the operation of water and wastewater systems, road construction and repair, snow removal, economic development, parks and recreational services, police services, fire protection, municipal transit services, and public library services.

24. An organization may be determined to be a municipality as a para-municipal organization if it meets all of the following conditions:

• It provides municipal services
• It is a body, board, commission, corporation, or other organization
• It is established by one or more municipalities, or by a province or territory at the request of one or more municipalities
• It is owned or controlled by one or more municipalities

Body, board, commission, corporation, or other organization

25. The organization must be a separate legal entity. A branch, division, or department that is not a separate legal entity is not eligible for municipal determination.

Established by one or more municipalities, or by a province or territory at the request of one or more municipalities

26. To qualify for municipal determination as a para-municipal organization, an organization must be a body, board, commission, corporation, or other organization established by one or more municipalities, or by a province or territory at the request of one or more municipalities.

27. Municipalities are generally authorized to enact by-laws to establish local authorities under provincial or territorial legislation. The legislation may provide that upon the enacting of a by-law, a corporation is established. Alternatively, municipalities may incorporate a body under provincial or territorial legislation, or under by-laws and agreements.

28. Under provincial or territorial legislation, municipalities may request that a province or territory create a local authority to provide municipal services or perform activities that fall under provincial or territorial oversight.

29. For an organization to be considered established by one or more municipalities, the municipality or municipalities must be the active force behind the creation of the organization. It is not sufficient that the municipality or municipalities approved or supported the establishment of the organization. The municipality or municipalities must have actively established it.

30. If the organization is established by the province at the request of one or more municipalities, the municipality or municipalities must have played a significant role in creating the organization. If one or more municipalities did not have a significant role in the organization's creation, the organization may be eligible to be determined as a special-purpose provincially or territorially established authority.

31. For more information, refer to Special-purpose provincially or territorially established authorities.

32. An organization generally does not qualify for determination as a para-municipal organization if it is established by one or more municipalities and another organization that is not a municipality.

Owned or controlled by a municipality or municipalities

33. To qualify for municipal determination as a para-municipal organization, an organization must also be owned or controlled by one or more municipalities. The tests for ownership and control of an organization are generally linked to the specific municipality or municipalities that established the organization or requested that it be established by a province or territory.

Ownership

34. An organization is considered to be owned by one or more municipalities if one of the following conditions is met:

• all or substantially all (90% or more) of the organization's shares or capital are owned by the municipality or municipalities
• the municipality or municipalities hold title to the assets of the organization or control their disposition such that in the event of dissolution, winding-up, or liquidation, the assets are vested in the municipality or municipalities

Control

35. An organization is considered to be controlled by a municipality or municipalities if both of the following conditions are met:

• the municipality or municipalities appoint the majority of the members of the governing body of the organization
• the organization is required to submit to the municipality or municipalities its operating budget and, where applicable, its capital budget for review and approval by the municipality or municipalities

36. The budget must be approved by the municipality or municipalities and not simply by the organization's directors or board members appointed by the municipality or municipalities.

37. An organization that was determined to be a municipality as a para-municipal organization may no longer qualify for that determination if the ownership or control of the organization changes and it no longer meets the eligibility criteria. The organization must notify the CRA of any changes in ownership or control to determine whether it still qualifies for municipal determination.

Supporting documentation

38. An organization requesting municipal determination as a para-municipal organization must provide documentation substantiating that it meets the eligibility criteria. The following are examples of supporting documentation that should be provided:

• municipal by-laws establishing the organization, applicable legislation, agreements, incorporating documents, organization by-laws, council minutes, and any other relevant documents that detail the services provided by the organization
• provincial or territorial legislation that creates the organization or authorizes the municipality to establish it; orders-in-council or other official documents; resolutions of municipal council or by‑laws, or other managing body of the municipality, indicating the intent to establish the organization; agreements between parties; and by-laws authorizing the municipality to enter into such agreements
• information on the municipality's website, municipal council motions or minutes pertaining to the organization, shareholders' listing, and financial statements that substantiate the ownership or control requirements

Examples

Definition of para-municipal organization under section 1 of Part VI of Schedule V

39. Section 1 of Part VI of Schedule V contains a definition of para-municipal organization. The definition sets out the criteria that must be met for an organization to be a para-municipal organization of a municipal body so that certain supplies between the municipal body and its para-municipal organizations are exempt under section 28 of Part VI of Schedule V.

40. Municipal body is defined in section 1 of Part VI of Schedule V and "means a municipality or a provincially established designated body".

41. The definition of para-municipal organization in section 1 of Part VI of Schedule V requires that the organization be established by a municipal body and determined to be a municipality under paragraph (b) of the definition of municipality in subsection 123(1).

42. The definition of para-municipal organization under section 1 of Part VI of Schedule V does not govern the ministerial discretion for purposes of the definition of municipality in subsection 123(1).

43. As well, an organization that qualifies to be determined as a municipality under paragraph (b) of the definition of municipality in subsection 123(1) does not automatically meet the criteria set out in the definition of para-municipal organization in section 1 of Part VI of Schedule V.

Special-purpose provincially or territorially established authorities

44. Organizations established by a province or territory that perform specific municipal functions for property owners and residents within a specified local geographic area may be eligible to be determined municipalities for GST/HST purposes.

45. Municipal functions may include, but are not limited to, conservation; erosion control; pollution control; irrigation and water improvement; local planning, improvement, or development; parks management; public library services; police and fire protection; water or sewer distribution; and administration or other control functions.

46. An organization may be determined to be a municipality as a special-purpose provincially or territorially established authority if it meets all of the following conditions:

• It performs a municipal function
• It is a body, board, commission, corporation, or other organization
• It was established by a province or territory
• It is empowered by a province or territory to perform municipal functions within a specified local geographic area
• It has local jurisdiction

Performs a municipal function

47. An organization must perform one or more municipal functions within a local geographic area. The functions must have the characteristics of an activity or service that falls within the scope of responsibility and authority of a municipality and are generally undertaken in accordance with municipal by-laws.

48. An organization is not eligible to be determined as a municipality where it is established solely to operate in a management, advisory, or administrative capacity.

49. For more information, refer to Must provide municipal services or perform municipal functions.

Body, board, commission, corporation, or other organization

50. An organization must be a body, board, commission, corporation, or other organization.

51. The organization must be a separate legal entity to be eligible for municipal determination. A branch, division, or department of a province or territory that is not a separate legal entity is not eligible for municipal determination.

Established by a province or territory

52. An organization must be established by a province or territory. This is generally accomplished under provincial or territorial legislation through an order-in-council, ministerial order, regulation, or special-purpose legislation. The legislation may provide that a corporation is established upon the enacting of a regulation or order-in-council.

53. The province or territory must be the active force behind the creation of the organization. It is not sufficient that the province or territory approved or supported the establishment of the organization. It must have actively established the organization.

Empowered by a province or territory to perform municipal functions within a specified local geographic area

54. An organization must be empowered under provincial or territorial legislation to perform municipal functions or services within a specified local geographic area. Generally, the organization must have been delegated the responsibility for performing the municipal functions by the province or territory under legislation or through ministerial orders.

Local jurisdiction

55. The organization must have the responsibility or power to perform municipal functions within a local geographic area. The jurisdiction of the organization must be comparable to that of a municipality and the functions performed by the organization must be limited to municipal boundaries or a similar local geographic area (for example, responsibility for performing functions within a localized territory, rather than in the province as a whole).

56. An organization that has a provincial, territorial, or national jurisdiction is not eligible for municipal determination.

Supporting documentation

57. An organization requesting municipal determination as a special-purpose provincially or territorially established authority must provide documentation substantiating that it meets the eligibility criteria. The following are examples of supporting documentation that should be provided:

• relevant provincial or territorial legislation governing the organization, ministerial orders, orders-in-council, incorporating documents, provincial registry, or other relevant documents
• agreements between parties for the performance of services, funding agreements, financial statements, mandate of the organization, and description of the specific geographic area in which the municipal functions are performed
• local by‑laws, resolutions, or written notification from the provincial or territorial authority responsible for municipal affairs

Examples

Unincorporated municipal government units

58. Unincorporated municipal government units, such as towns, villages, and hamlets that are similar to municipalities but are not incorporated, may be eligible to be determined municipalities for GST/HST purposes if they are empowered under provincial or territorial legislation to exercise general powers of local self-government.

Supporting documentation

59. When requesting municipal determination as an unincorporated municipal government unit, both of the following must be provided:

• a copy of the relevant provincial or territorial legislation or regulation under which its municipal status has been granted and it is empowered to perform its activities
• copies of supporting documents, including local by‑laws, resolutions, agreements, or written notification from the provincial or territorial authority responsible for municipal affairs

Fire protection organizations

60. Fire protection organizations that are established to provide fire protection services in a local geographic area may be eligible to be determined municipalities for GST/HST purposes. These organizations may be incorporated or unincorporated but must operate on a not-for-profit basis.

61. Fire protection organizations include volunteer fire departments; volunteer fire co‑ops; and fire teams and fire associations providing fire protection services in a municipality, a local service district, or any other local geographic area within a province or territory.

Supporting documentation

62. When requesting municipal determination as a fire protection organization, both of the following must be provided:

• a copy of the incorporating documents, or if unincorporated, documents establishing the organization, such as a municipal by‑law, provincial or territorial legislation, or any other satisfactory evidence recognizing the organization as a fire protection organization
• evidence that the organization is providing fire protection services in a particular local geographic area within a province or territory, such as an agreement or contract between the organization and a municipality or government for the provision of fire protection services, provincial legislation, or municipal by-law

Examples

Indian bands and band-owned or band-controlled corporations

63. The CRA uses the term Indian because it has legal meaning in the Indian Act.

64. Indian bands and band-owned or band-controlled corporations may be determined municipalities for GST/HST purposes if they provide municipal services to residents of the reserve(s) for which they have local jurisdiction or responsibility. Refer to paragraph 23 of this memorandum for examples of municipal services.

65. For the definitions of the terms Indian band and reserve for GST/HST purposes, refer to GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians.

Supporting documentation

66. When an Indian band or band-owned or band-controlled corporation requests municipal determination, all of the following must be provided:

• documentation showing that one of the following conditions applies:
  • the Indian band is recognized by Indigenous Services Canada (ISC)
  • the corporation is owned or controlled by a band or a group of bands (refer to Owned or controlled by a municipality or municipalities for information on how the CRA determines who owns or controls a corporation)
• documentation showing the Indian band or band-owned or band-controlled corporation is providing municipal services to residents of the reserve(s) for which it has local jurisdiction or responsibility
• a copy of any funding agreements showing that the Indian band receives federal and/or provincial government funding to provide municipal services

Examples

Self-governing First Nations or Indigenous governments and their entities

67. Self-governing First Nations and Indigenous governments may be determined municipalities for GST/HST purposes if they provide municipal services to residents of the land for which they have local jurisdiction or responsibility.

68. Entities established by a self-governing First Nation or Indigenous government may also be determined municipalities for GST/HST purposes if they have been given the authority to provide municipal services to residents of the land for which the self-governing First Nation or Indigenous government has local jurisdiction or responsibility. Refer to paragraph 23 of this memorandum for examples of municipal services.

Supporting documentation

69. When a self-governing First Nation or Indigenous government requests municipal determination, it must provide documentation showing that it is providing municipal services to residents of the land for which it has local jurisdiction or responsibility.

70. When an entity of a self-governing First Nation or Indigenous government requests municipal determination, all of the following must be provided:

• documentation that shows who established the entity
• documentation that shows who owns or controls the entity (for example, letters patent, incorporating documents)
• documentation that shows the entity is providing municipal services to residents of the land for which it has local jurisdiction or responsibility

71. Refer to paragraphs 26 to 38 of this memorandum for information on how the CRA determines who established an entity and who owns or controls it.

Example

Applying for municipal determination

72. Organizations seeking municipal determination must send a written request to the CRA and provide applicable supporting documents. The request and supporting documents can be sent electronically if the organization or its representative has registered for a CRA account. Sign in to your CRA account and use the "Submit documents" service in My Business Account or Represent a Client, as applicable.

73. Alternatively, organizations can mail their request and supporting documents to:

Director
Public Service Bodies and Governments Division
GST/HST Rulings Directorate
Canada Revenue Agency
Place de Ville Tower A 5th Floor
320 Queen St Ottawa ON K1A 0L5

74. Organizations located in the province of Quebec can send their request for municipal determination and their supporting documents by email to designations-municipalite@revenuquebec.ca or by mail to:

Directeur de l'interprétation relative au secteur public
Direction générale de la législation
Revenu Québec
3800, rue de Marly, secteur 5 2 2
Québec QC G1X 4A5

75. Where a third party, such as a tax professional, is acting on behalf of an organization to request municipal determination, a third-party authorization letter must be included with the request. The authorization must be specific to the request for municipal determination and must include the name, address, and telephone number of the third party. If the third party is an individual in a firm, both the name of the individual and that of the firm must be provided. Other types of CRA authorization forms are not acceptable for the purpose of a municipal determination request.

76. An organization must inform the CRA if it wants to revoke a third-party authorization. The request for revocation must contain all of the information provided with the initial request for authorization.

77. If insufficient documentation is provided when requesting municipal determination, the organization or its authorized representative will be contacted and asked to provide additional documentation to support the request. If the additional documentation is not provided within a reasonable period of time, the CRA may send a letter to the organization advising that its file will be closed. The organization may reapply for municipal determination when it is able to provide the additional documentation.

78. The CRA will provide its decision in writing as to whether an organization has been determined to be a municipality for GST/HST purposes and the effective date of determination, or whether the organization cannot be determined a municipality for GST/HST purposes.

Effective date of municipal determination

79. Generally, a municipal determination is effective the first day of the month in which the determination is approved. The CRA may, on a case-by-case basis, consider a retroactive effective date if the organization met the eligibility requirements for municipal determination during that period. The organization must also be eligible to claim a PSB rebate or adjust any PSB rebate claims filed during that period.

80. An earlier effective date may change the tax status of previously made supplies and the eligibility to input tax credits. A retroactive effective date is generally not granted where it would change the tax status of supplies that have already been made by the organization. For example, the organization collected the GST/HST on its taxable supplies and once the organization is determined to be a municipality, the supplies are GST/HST exempt.

81. An organization that would like a retroactive effective date must provide the reason for the request and ensure that its supporting documentation demonstrates that it met the eligibility requirements for municipal determination during that period.

Organizational or operational changes

82. A determined municipality must advise the CRA of any organizational or operational changes that may affect its eligibility for determination as a municipality to ensure the continued payment of its PSB rebates. Failure to do so could result in delayed rebate payments and, in some cases, reassessments of PSB rebates.

83. Organizational changes include an amalgamation, merger, or consolidation; transfer of ownership to a third party; or any changes in the manner in which the organization is funded or operated.

84. A new organization that is created as a result of organizational changes, such as an amalgamation, merger, or consolidation of two or more organizations, must apply for a new municipal determination and submit all documentation to support its request. For GST/HST purposes, the newly-formed organization is generally treated as a separate person from any of the former organizations.

85. In cases where a new organization is permitted to continue using the business number of a predecessor organization, the municipal determination of the predecessor organization does not transfer to the new organization. The municipal determination of the predecessor organization is no longer effective as of the date the predecessor organization ceases to exist, regardless of whether the municipal determination is officially revoked.

86. Operational changes include changes to the organization's mandate or responsibilities. These could be the result of changes to provincial legislation or municipal by-laws such that the organization no longer provides municipal services or performs municipal functions for property owners and residents within a local geographic area.

87. A determined municipality must send a letter detailing the changes and any supporting documentation of the changes to the address listed in paragraph 73 or 74 of this memorandum, as applicable, so that the CRA (or Revenu Québec) can assess whether the organization continues to meet the eligibility criteria for municipal determination.

Revocation of municipal determination

88. The Minister has the authority to revoke a previously granted municipal determination when an organization no longer meets the relevant eligibility criteria for determination as a municipality.

89. An organization may also request a revocation of its municipal determination by sending a written request to the address in paragraph 73 or 74 of this memorandum, as applicable. This may be required when, for example, an organization ceases to exist.

90. When a municipal determination is revoked, the CRA will send a letter with the effective date of revocation to the organization. The organization is no longer entitled to claim a PSB rebate using the PSB rebate rate for municipalities effective the date of revocation.

91. The application of the GST/HST to an organization's supplies of property and services may also change when the organization's municipal determination is revoked. For example, supplies of municipal services that are exempt when made by a determined municipality may become taxable, where no other exemption applies.

Public service bodies' rebate

92. An organization that has been determined to be a municipality is entitled to claim a PSB rebate under subsection 259(3) using the PSB rebate rate for municipalities. This allows the organization to recover 100% of the GST or the federal part of the HST paid or payable on its eligible purchases and expenses. In addition, determined municipalities resident in certain participating provinces may also claim a PSB rebate to recover a percentage of the provincial part of the HST paid or payable on these purchases and expenses. The PSB rebate rate depends on the province in which the organization is resident.

93. The PSB rebate is calculated based on the non‑creditable tax charged in respect of property or a service for a given claim period. The non‑creditable tax charged is generally the GST/HST paid or payable on a purchase or expense that cannot be recovered in any way other than by claiming a PSB rebate.

94. Non-creditable tax charged also includes the First Nations goods and services tax paid or payable on a purchase or expense that cannot be recovered in any way other than by claiming a PSB rebate.

95. If a determined municipality receives a retroactive effective date and it has already claimed a PSB rebate for a particular claim period, it must adjust the previously filed rebate application to claim its PSB rebate using the PSB rebate rate(s) of a municipality. The determined municipality cannot include the additional rebate amount in the PSB rebate application for a different claim period. A reassessment or additional assessment of a rebate claim is not normally made more than four years after the day the application for the rebate was filed.

96. For more information on the PSB rebate available to municipalities, refer to Guide RC4034, Public Service Bodies' Rebate.

97. For more information regarding non-creditable tax charged, refer to GST/HST Memorandum 13-5, Non-creditable Tax Charged.

Applicant's right of redress

Reapplication based on additional information

98. If an organization was denied municipal determination or its municipal determination was revoked and it has additional information or documentation that was not previously provided to demonstrate that it meets the criteria, the organization may reapply for municipal determination. Any reapplication must include the original case number and signed and dated copies of all relevant documents, including all appendices and schedules.

Judicial review

99. If an organization believes that the Minister has not exercised discretion in a fair and reasonable manner, the organization may make an application to the Federal Court for a judicial review of the Minister's discretionary decision in accordance with section 18.1 of the Federal Courts Act. The application must be made within 30 days from the date the notification of the decision was communicated to the organization.

100. To request a judicial review, an organization must send a completed Form 301, Notice of Application, with the appropriate filing fee, to the registrar of the Federal Court. For more information on how to file an application for judicial review or other general enquiries, visit the Federal Court website.

101. If the Federal Court believes that the Minister's discretion was not properly exercised, the Court may set aside the Minister's decision and refer the request back to the CRA for reconsideration by another delegated official.

102. As a general rule, an organization should request a second administrative review from the CRA before filing an application for a judicial review with the Federal Court.