Form GST189: Rebate under reason code 1A

Reason code 1A provides a GST/HST rebate for amounts paid in error by an individual registered under the Indian Act, an Indian band, a tribal council or a band-empowered entity for property or services purchased on or delivered to a reserve.

Terminology from the Indian Act

The term "Indian" is sometimes used because it has legal meaning in the Indian Act.

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