Goods and Services Tax (GST) Rebate

The GTF is complemented by the the GST Rebate, which is a 100 percent rebate of the GST paid by municipalities.

Over the next seven years, the maintenance of the increase in this rebate from 57 percent to 100 percent is expected to provide communities with over $5.8 billion of flexible funding to address their highest priorities—from new infrastructure assets to the maintenance and operation of existing public infrastructure and facilities.

Municipalities are accountable directly to their municipal taxpayers in respect of this funding, and separate reporting is not required by the Government of Canada.