After you apply

On this page

• Notice of assessment
• Change a processed application
• What records to keep

Notice of assessment

A notice of assessment will be issued after your rebate application has been processed. The notice of assessment explains the assessment of your rebate application and any changes that were made.

Change a processed application

You may disagree with an assessment or want to change a processed rebate application. To determine your options for resolving the issue, including possibly filing an objection, use the GST/HST objection decision tool.

Learn more about filing an objection: File an objection – GST/HST

Request a reassessment

If you are not filing an objection and the tool indicates the CRA may be able to reassess your rebate, you can submit a reassessment request to the CRA with the following information:

• Business Number on your Notice of Assessment
• Date on your Notice of Assessment
• Period Covered on your Notice of Assessment
• Reference Number on your Notice of Assessment
• Reason for your request including any new or additional information
• Supporting documents (if applicable)

Reassessment requests for rebates under reason code 1A may be mailed to one of the following tax centres:

GST/HST registrants may submit reassessment requests that do not contain supporting documents, through My Business Account or Represent a Client, by selecting “Submit a written enquiry” within the “Enquires service” option.

To access My Business Account or Represent a Client, go to Sign in to your CRA account and sign in or register for a CRA account.

What records to keep

You must keep all documents and other records to support your rebate application for six years from the end of the year to which they relate. If you want to destroy your records earlier, you have to send the CRA a written request and wait for written approval to do so.

Learn more: GST/HST Memorandum 15-1, General Requirements for Books and Records