You cannot file a claim to recover the same GST as both a rebate and an input tax credit. However, there may be situations where you can claim part of the GST incurred on a particular expenditure as an input tax credit, and a portion or all of the balance as a rebate. For example:

You are registered for the GST.
You operate a four-storey facility where the bottom floor is commercial space and you collect GST on the rent, and the top three floors are residential.
You incurred a $1,000 expense related to the whole facility with $70 GST.
You would be entitled to claim an input tax credit for 25% of the GST you paid, since the commercial space uses 25% of the building area ($70 x 25% = $17.50).
And you could claim either a:
- 50% rebate, as a charity or qualifying non-profit, on the remaining GST:
($70 GST - $17.50 ITC = $52.50 x 50% rebate = $26.25), or

- 100% rebate, if you have municipality status and the residential units are all RGI, on the remaining GST:
($70 GST - $17.50 ITC = $52.50 x 100% rebate = $52.50).

Refer to chapter two of the GST Guide for Social Housing Providers for information on claiming rebates and input tax credits.

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