Claim a GST/HST rebate
This table lists rebates that may allow you to claim the GST/HST and QST paid on certain goods and services:
After filing a GST/HST rebate claim
For most GST/HST rebates, your claim will be assessed after the Canada Revenue Agency (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, or in the mail.
A notice of assessment explains the assessment of your rebate claim and any changes that were made.
Change your GST/HST rebate claim
To change your rebate claim, you can send your request in writing to the same tax centre you sent your original application (either the Prince Edward Island Tax Centre or the Sudbury Tax Centre).
To change your public service bodies' (PSB) rebate claim, you can sign into My Business Account and select "Adjust a PSB rebate".
Reasons your rebate claim may be delayed or denied
Your rebate claim may be delayed or denied if the:
- forms are not filled out in full
- rebate calculation is incorrect
- documents requested are not submitted with your application
To check the status of your public service bodies’ rebate claim, you can sign into My Business Account and select “View a PSB rebate” or call 1-800-959-5525.
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.
Late-filed new housing rebate for owner-built houses
If, due to extraordinary circumstances, you were prevented from filing your rebate application for an owner-built home by the applicable deadline, the CRA will consider a request to accept your late-filed rebate application. For more information on this process and the types of extraordinary circumstances that may be considered, review the Late-filed rebate applications section in Guide RC4028, GST/HST New Housing Rebate.
Note
This only applies to owner-built homes. It does not apply if you bought a house from a builder, or if you bought or built a rental property.
What to do if you have a complaint
If you are not satisfied with the service you received or you disagree with the CRA, you have different options depending on the nature of your complaint.
If you are not satisfied with the service that you receive from CRA, see Make a service complaint.
If you believe that you have been subject to reprisal, see Reprisal complaint.
If you disagree with an assessment, determination, or decision, see File an objection – goods and services tax/harmonized sales tax (GST/HST).
What records to keep
You must keep all documents and other records to support your rebate application for six years from the end of the year to which they relate. If you want to destroy your records earlier, you have to send the CRA a written request and wait for written approval to do so. For more information, see GST/HST Memorandum 15.1, General Requirements for Books and Records.
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