File a rebate

The "File a rebate" service allows you to electronically file an application for the GST/HST rebates listed below. On the selection page, select the rebate type you want to file and click «Next» to access the online web form.

If you are a selected listed financial institution (SLFI) that reports both the GST/HST and QST, the QST version of these rebate forms (if applicable) must be submitted using the applicable paper form.

Application for GST/HST Public Service Bodies' (PSB) Rebate and GST Self-Government Refund (GST66)

Generally, this option would only be used by accounts that are not registered to file GST/HST returns. In most cases, registered filers would use the "File a return" option to file their rebate together with their return.

General Application for GST/HST Rebates (GST189)

This rebate type is used when the claimant is not entitled to claim the amounts as input tax credits or otherwise obtain a rebate, refund, or remission of the amounts.

GST/HST New Housing Rebate Application for Houses Purchased from a Builder (GST190)

This rebate type is for registered builders who have credited the amount of a type 1A or type 1B new housing rebate to the purchaser.

In most cases, registered filers would use the "File a return" option to file their new housing rebate application(s) together with their GST/HST return. If a rebate application was overlooked when filing the applicable return, the "File a rebate" option can be used to file the rebate application separately from the return.

GST/HST Rebate Application for Federal, Provincial and Territorial Governments (GST490)

This rebate type is for GST/HST paid or payable by governments who have agreed to establish a rebate mechanism for GST/HST purposes.

Rebate Application for Provincial Part of Harmonized Sales Tax (GST495)

Use this form to apply for a rebate if you paid HST on goods you bought in a participating province (New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario or Prince Edward Island) and brought into a non-participating province, or into a participating province with a lower HST rate.

Non-profit Organizations - Government Funding (GST523-1)

Use this form if you are a non-profit organization (NPO) and you want to claim a public service bodies' rebate as a qualifying NPO. Only an NPO whose percentage of government funding is at least 40% of its total revenues qualifies for the public service bodies' rebate as a qualifying NPO.

The head office of your organization has to file this form for each completed fiscal year that you want to claim a public service bodies' rebate as a qualifying NPO.

If your organization is a registered charity or a registered Canadian amateur athletic association under the Income Tax Act, you are not required to complete this form as you are not an NPO.

GST/HST New Residential Rental Property Rebate Application (GST524)

Use this form if you purchased or built a new residential rental property, substantially renovated a residential rental property, made an addition to a multiple unit residential rental property, converted a commercial property into a residential rental property, or leased land for residential purposes.