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Foreign representatives or officials (reason code 2) – Eligibility
Eligibility for this rebate is determined by Global Affairs Canada, which regularly provides the Canada Revenue Agency (CRA) with an updated list of eligible foreign representatives or officials and their spouses. Spouses who are issued separate identity card numbers have to file separate rebate applications.
Foreign representatives or officials include:
- Diplomatic agents
- Consular officers
- Members of the administrative or technical staff of a diplomatic mission
- Consular employees
- Designated officials of an international organization
If you are a foreign representative or official, you can claim a rebate of the GST/HST amounts you or family members forming a part of your household paid on goods and services bought in Canada for personal use.
You cannot claim a rebate for real property bought for personal use and enjoyment (for example, a personal residence). However, a GST/HST new housing rebate may be available subject to the normal rules.
Learn more: GST/HST new housing rebate
Diplomatic missions, consular posts, international organizations or visiting forces units (reason code 3) – Eligibility
The following entities, if approved by Global Affairs Canada or the Department of National Defence, may be eligible for a rebate of the GST/HST paid on goods and services that were bought in Canada for official use:
- Diplomatic missions
- Consular posts
- International organizations
- Visiting forces units
Eligibility exceptions
The GST/HST rebate for foreign representatives and diplomatic missions is not available to:
- Canadian nationals who form part of the household, or are employed by missions or consulates
- Honorary consular officers
- Service staff
- Private servants
- Canadian diplomats posted abroad
Claim condition
You cannot claim a GST/HST rebate if the amount has previously been rebated, credited, refunded or remitted to you.
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