How to apply

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Filing methods

Apply for the rebate by filling out:

 Form GST498, GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations or Visiting Forces Units

You cannot file this rebate application online. You have to print out the form and sent it to the address on the form.

If you need more space to list the rest of the details of your purchases, use Form GST288, Supplement to Forms GST189 and GST498, and file both forms together.

Where to send this form

  • If your postal code begins with the letter K

    Prince Edward Island Tax Centre 
    GST/HST Rebates Processing 
    275 Pope Road 
    Summerside PE  C1N 6A2

  • If your postal code begins with any other other letter or if your address is outside of Canada

    Sudbury Tax Centre 
    GST/HST Rebates Processing 
    Post Office Box 20000, Station A
    Sudbury ON  P3A 5C1

Filing deadline

You must file your rebate application within two years after the date the GST/HST was paid.

You can only submit one application per calendar month, but each application can include amounts from multiple months.

Documents to include

Include copies of receipts with the rebate application for all of the purchases you list. Do not send original receipts. The CRA will not return any receipts or supporting documents submitted with your application.

The CRA does not accept credit card slips or debit transaction slips as proof of purchase without a copy of the invoice or cash register receipt.

Your rebate claim may be delayed or denied if the required documents are not sent with your application.

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