GST/HST rebate – Non-registered non-resident recipient of a taxable supply of an installation service – rebate not paid or credited by supplier

 Form GST189 – Reason code 11

Reason code 11 provides a rebate of the GST/HST paid by non-registered non-residents on taxable supplies of an installation service if the rebate was not paid or credited by the registered supplier (subsection 252.41(1) of the Excise Tax Act).