Form GST189: Rebate under reason code 1C – GST/HST break

Reason code 1C provides a rebate for amounts paid in error (subsection 261(1)) of the Excise Tax Act.

The GST/HST break was in effect from December 14, 2024, to February 15, 2025, and gave a tax break on many everyday essentials. During this period, retailers or suppliers should not have charged you the GST/HST when purchasing qualifying items.

Learn more about the GST/HST break and qualifying items: GST/HST break.