Who can apply
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Eligibility
You can apply for a rebate of the GST/HST on an installation service which the supplier may pay or credit to you if all of the following statements are true:
- You are a non-resident
- You are not registered under the normal GST/HST regime
- You or another non-resident who is not registered under the normal GST/HST regime supplied a good on an installed basis to a person who is registered under the normal GST/HST regime
- You are a recipient of a taxable supply of a service made in Canada by a supplier, who is registered under the normal GST/HST regime, of installing the goods in real property located in Canada so that the goods can be used by the recipient of the supply of the good
- You would have had to pay the GST/HST on the installation services if the supplier had not paid or credited the rebate to you
If the supplier does not pay or credit the rebate to you and you meet all of the eligibility criteria, you can claim your rebate under reason code 11.
In some cases, a person other than the non-registered non-resident supplier of the good may apply for the rebate.
Example – 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))
A non‑resident supplier who is not registered under the normal GST/HST regime supplies a good on an installed basis to a person who is registered under the normal GST/HST regime. The non‑resident supplier enters into a contract with a second non‑resident, who is also not registered under the normal GST/HST regime, to perform the installation services. The second non‑resident further contracts with another supplier, who is registered under the normal GST/HST regime, to install the good in real property in Canada.
In this example, the second non‑resident would be the one eligible for the rebate for the GST/HST paid on the installation service, not the original non‑resident supplier, and the supplier of the installation service may pay or credit the rebate to the second non‑resident.
Claim conditions
You cannot claim a rebate of GST/HST paid if any of the following statements are true:
- 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 obtain a rebate, refund or remission of the amount through another program or means
- The deadline for filing the rebate has passed
In the case of 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 the reporting periods that ended before the appointment.
Joint and several liability
If a supplier pays or credits a GST/HST rebate to a person and the supplier knows or ought to know that the person is not entitled to all or part of the rebate, both the supplier and the person who received the rebate are liable to repay the amount to the CRA.