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).