Rebate for the provincial part of the HST

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Eligibility for a rebate of the provincial part of the HST for eligible goods (other than specified motor vehicles)
Eligibility for a rebate of the provincial part of the HST for eligible specified motor vehicles
Other rebates for the provincial part of the HST on imported goods or on services acquired in a participating province 
Filing information for the rebate application
Documents to include with the rebate application and to keep for your records
Applying for the rebate

Eligibility for a rebate of the provincial part of the HST for eligible goods (other than specified motor vehicles)

You may be eligible for a rebate of the provincial part of the HST you paid on eligible goods, other than specified motor vehicles, if you meet all of the following conditions:

• You are a resident of Canada
• You bought goods in a participating province and you paid HST on them
• You bought the goods for consumption, use, or supply exclusively (generally 90% or more) outside the participating province
• You removed the goods from the participating province and brought them to another province or other area of Canada no later than 30 days after they were delivered to you (any amount of time that the goods were in storage in the participating province before you removed them is not counted as part of the 30 days)
• You paid the applicable provincial taxes of the non-participating province or other area of Canada that the goods were brought into
• You are a consumer of the goods and you are resident in the province or other area of Canada to which you brought the goods
• Each receipt contains an eligible amount of tax of $5
• The total rebate amount of eligible tax is $25 or more

Eligibility for a rebate of the provincial part of the HST for eligible specified motor vehicles

You may be eligible for a rebate of the provincial part of the HST you paid on specified motor vehicles, which includes most cars, tractors, and motorcycles, if you meet all of the following conditions:

• You are a resident of Canada
• You bought the vehicle in a participating province and paid HST on it
• You bought the vehicle for consumption, use, or supply exclusively (generally 90% or more) outside the participating province
• You removed the vehicle from the participating province and brought it to another province or other area of Canada no later than 30 days after it was delivered to you (any amount of time that the vehicle was in storage in the participating province before you removed it is not counted as part of the 30 days)
• You paid the applicable provincial taxes of the non‑participating province or other area of Canada that the vehicle was brought into

Other rebates for the provincial part of the HST on imported goods or on services acquired in a participating province 

Rebates for the provincial part of the HST on imported goods or on the services acquired in a participating province are not part of this program.

For a rebate for goods imported into Canada at a place in a non-participating province, or imported into Canada at a place in a participating province with a lower HST rate, see 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).

For a rebate for intangible personal property or services acquired in a participating province, see Reason code 13 – Intangible personal property or services acquired in a participating province (section 261.3).

Filing information for the rebate application

To be eligible, you must apply for this rebate within one year after the day that you remove the goods, or the vehicle, from the participating province.

If you are an individual (including a sole proprietor), you may only file one rebate application during a calendar quarter. If you are not an individual or a sole proprietor, you may only file one rebate application during a calendar month.

If you would like to file a rebate for more than one visit to a participating province, you must combine your visits onto one application.

Documents to include with the rebate application and to keep for your records

Your rebate may be denied if you do not send all the required information.

Receipts and supporting documentation submitted with the rebate application will not be returned to you. Do not send original receipts.

To support your rebate claim for goods or specified motor vehicles, attach the following information:

• copies of receipts for each purchase
• proof of payment of applicable provincial taxes
• if the goods or the vehicle were in storage, enclose copies of receipts to substantiate the date of such storage 
• where the vehicle is registered in a province, a copy of the vehicle registration from the province that the vehicle was brought into
  

You must retain the original documentation and any books, records, and invoices that pertain to this rebate, for six years after the end of the year to which they relate, as this rebate may be subject to further review at a later date.

Applying for the rebate

If you are a GST/HST registrant, you can file your rebate application online using the “File a rebate” service in My Business Account or Represent a Client.

If you are an individual, you can file your rebate application online using My Account.

If you file your rebate application electronically, you do not need to file a paper application. If you are not filing your rebate application electronically, you can file a paper application by filling out and sending Form GST495, Rebate Application for Provincial Part of Harmonized Sales Tax (HST).

This rebate claim is subject to verification.