GST/HST rebate – 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

 Form GST189 – 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.