Who can apply

Eligibility

You can apply for a rebate of the provincial part of the HST paid or a portion thereof if all of the following statements are true:

• You are a resident of a participating province and paid the HST on goods that you imported into Canada
• The goods were imported for consumption or use exclusively (90% or more) in a province different from the participating province in respect of which the provincial part of the HST paid on importation was calculated
• You have paid all provincial levies, if any, that are imposed on the goods
• The total of all tax that you are eligible to claim for this rebate, shown on receipts attached to your application, is at least CAN$25

Claim conditions

You cannot claim a rebate under reason code 12 if any of the following statements are true:

• You purchased goods in a participating province for consumption, use or supply in another province; instead, use Form GST495, Rebate Application for Provincial Part of Harmonized Sales Tax (HST)
• You are a selected listed financial institution (SLFI) that is not an insurer or a surety
• You are a segregated fund of an insurer described in subparagraph 149(1)(a)(vi) or an investment plan described in subparagraph 149(1)(a)(ix); for more information, go to Reason code 25 – Subsection 261.31(2) rebate for certain investment plans and segregated funds of an insurer
• 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.