GST/HST rebate – Intangible personal property or services acquired in a participating province

 Form GST189 – Reason code 13

Reason code 13 provides a rebate of the provincial part of the HST paid on intangible personal property or services acquired in a particular participating province for consumption, use or supply in a non-participating province or a province for which the provincial part of the HST is lower than the particular participating province (section 261.3 of the Excise Tax Act).