General GST/HST rebate application


Find out which GST/HST rebate may be available to you

Use the following sections to determine if you are eligible for a GST/HST rebate depending on your situation. In some cases, you don't have to be registered for the GST/HST. For instance, you may have paid the GST/HST in error on a non-taxable item.

Reason code

  • Reason code 1A – Amounts paid in error for property or services purchased on or delivered to a reserve
  • Reason code 1C – Amounts paid in error (subsection 261(1))
  • Reason code 4 – Commercial goods and artistic works exported by a non-resident (subsection 252(1) and 252(2))
  • Reason code 5 – Legal aid plan (subsection 258(2))
  • Reason code 7 – Taxable sale of real property by a non-registrant (subsection 257(1)) or taxable sale of capital personal property of a municipality or designated municipality who is a non-registrant (subsection 257.1(1))
  • Reason code 8 – Indian band, tribal council, or band-empowered entity
  • Reason code 9 – Lease of land for residential purposes (subsection 256.1(1))
  • Reason code 10 – Non-registered non-resident recipient of a taxable supply of an installation service – rebate paid or credited by registered supplier (subsection 252.41(2))
  • Reason code 11 – Non-registered non-resident recipient of a taxable supply of an installation service – rebate not paid or credited by supplier (subsection 252.41(1))
  • Reason code 12 – Goods imported at a place in a non-participating province, or imported at a place in a participating province with a lower HST rate (section 261.2)
  • Reason code 13 – Intangible personal property or services acquired in a participating province (section 261.3)
  • Reason code 16 – Provincial point-of-sale rebate on qualifying items
  • Reason code 20 – Remission order
  • Reason code 23 – Ontario First Nations point-of-sale relief
  • Reason code 24 – Poppies and wreaths (subsection 259.2(2))
  • Reason code 25 – Rebate for certain investment plans and segregated funds of an insurer (subsection 261.31(2))
  • Reason code 26 – Election between the segregated fund and insurer (subsection 261.31(3))

 

How to claim the GST/HST rebate

To claim your rebate, use Form GST189, General Application for Rebate of GST/HST. You can only use one reason code per rebate application. If you are eligible to claim a rebate under more than one code, use a separate rebate application for each reason code.

You may need to use Form GST288, Supplement to Forms GST189 and GST498 if there is not enough room in Part F to enter all the information needed.

Situations where you cannot claim a rebate

You cannot claim a rebate of an amount of the 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 otherwise obtain a rebate, refund, or remission of the amount.
  • In the case of a bankruptcy, 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 reporting periods that ended before the appointment.
  • The deadline for filing the rebate has passed.
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