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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
Amounts paid in error – GST/HST break GST189 – Reason code 1C
Sponsors of foreign conventions, organizers of foreign conventions and non-resident exhibitors GST386
Amounts paid in error by an individual registered under the Indian Act, an Indian band, a tribal council, or a band-empowered entity for property or services purchased on or delivered to a reserve GST189 – Reason code 1A
Amounts paid in error GST189 – Reason code 1C
Commercial goods and artistic works exported by a non-resident GST189 – Reason code 4
Legal aid plan GST189 – Reason code 5
Taxable sale of real property by a non-registrant or taxable sale of capital personal property by a municipality or designated municipality who is a non-registrant GST189 – Reason code 7
Eligible travel expenses of an Indian band, a tribal council, or a band-empowered entity GST189 – Reason code 8
Lease of land for residential purposes GST189 – Reason code 9
Non-registered non-resident recipient of a taxable supply of an installation service – rebate paid or credited by registered supplier GST189 – Reason code 10
Non-registered non-resident recipient of a taxable supply of an installation service – rebate not paid or credited by supplier GST189 – Reason code 11
Goods imported at a place in a non-participating province, or imported at a place in a participating province with a lower HST rate GST189 – Reason code 12
Intangible personal property or services acquired in a participating province GST189 – Reason code 13
Provincial point-of-sale rebate on qualifying items GST189 – Reason code 16
Ontario First Nations point-of-sale relief GST189 – Reason code 23
Poppies and wreaths GST189 – Reason code 24
Certain investment plans and segregated funds of an insurer GST189 – Reason code 25
Election under subsection 261.31(3) by the segregated fund and insurer GST189 – Reason code 26
Remission order GST189 – Reason code 20
New housing GST190, RC7190-WS and RC7190-ON or GST191, GST191-WS and RC7191-ON
Employees and partners GST370
Federal, provincial and territorial governments GST490
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
Specially equipped motor vehicles GST518
New residential rental properties GST524, GST525 and RC7524-ON
Public service bodies GST66, RC7066-SCH and GST523-1 (if you are a qualifying NPO)
Pension entity rebate and election RC4607
Pension entity rebate election for pension entities that are selected listed financial institutions for GST/HST purposes only RC7207-1
Pension entity rebate election for pension entities that are selected listed financial institutions for GST/HST and QST purposes RC7207
General GST/HST and QST rebate for selected listed financial institutions RC7289
New residential rental property – Purpose-built rental housing GST524 option in My Business Account
First-time home buyers New GST190 and RC7190-WS or
GST191 and GST191WS

After filing a GST/HST rebate claim

For most GST/HST rebates, your claim will be assessed after the CRA receives your application and you will be sent a notice of assessment either through mail in My Business Account, for which you will receive an email notification if you are registered to receive email notifications from the CRA, or in the mail.

A notice of assessment explains the assessment of your rebate claim and any changes that were made.

Note

Most business correspondence is only available online in My Business Account by default, except when a business has changed its delivery method to receive paper mail. Make sure you register for email notifications from the CRA to find out when you have new mail to view in My Business Account.

For more information, go to Online mail for business.

Refund holds

If you still have to file any returns under the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, or the Air Travellers Security Charge Act, the CRA may hold any GST/HST rebate you are entitled to until you file them.

Note 

The CRA will not withhold refunds or rebates because of outstanding T2 corporate income tax returns under the Income Tax Act for tax-exempt incorporated municipalities, universities, schools, hospitals, non-profit organizations, federal Crown corporations, Indian band councils, and municipal corporations and their subsidiaries.

How to make a voluntary disclosure

The Voluntary Disclosures Program gives you a chance to change a rebate application you previously filed. You can apply to the CRA to ask for relief of prosecution and penalties. For more information, see Voluntary Disclosures Program.

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2022-03-25