Claim a GST/HST rebate

Choose a rebate from the table to find out if you can claim a rebate of the GST/HST (or in some cases, QST) paid on certain goods and services.

The CRA uses the term Indian because it has legal meaning in the Indian Act.

GST/HST and QST rebates
Link to specific information	Related forms
Sponsors of foreign conventions, organizers of foreign conventions and non-resident exhibitors	GST386
New housing	GST190, RC7190-WS and RC7190-ON or GST191, GST191-WS and RC7191-ON
Employees and partners	GST370
Provincial part of the HST for goods bought in a participating province and brought into a non-participating province or a participating province with a lower HST rate	GST495
Foreign representatives, diplomatic missions, consular posts, international organizations or visiting forces units	GST498
New residential rental properties	GST524, GST525 and RC7524-ON
Public service bodies	GST66, RC7066-SCH and GST523-1 (if you are a qualifying NPO)
New residential rental property - Purpose-built rental housing	GST524 option in My Business Account

Claim conditions

You cannot claim a rebate of GST/HST paid if any of the following apply:

The amount was previously rebated, credited, refunded or remitted to you
You received a credit note, or you issued a debit note for a refund, adjustment, or credit that includes the amount
You claimed, or are entitled to claim, an input tax credit for the amount
You are entitled to obtain a rebate, refund or remission of the amount through another program or means
In the case of a bankrupty, you will not be paid a rebate that you were entitled to claim before the appointment of a trustee in bankruptcy, unless you have filed all returns and remitted all outstanding amounts for the reporting periods that ended before the appointment
The deadline for filing the rebate has passed