How to apply
GST/HST break
If you believe you have been charged GST/HST on a product that qualifies for GST/HST relief, you should first request a refund of the GST/HST from the supplier or retailer.
If you cannot get a refund or credit from the supplier or retailer, you can apply for a GST/HST rebate using Form GST189: Rebate under reason code 1C, "Amounts paid in error".
Minimum claim amount
Your rebate claim must total $2 or more. We cannot process claims for less than $2.
Filing deadline
You have to file your rebate application within two years after the day you paid or remitted the amount in error.
You can send only one application per calendar month.
Documents to include
When you apply for a rebate of amounts you paid or remitted in error, include all of the following information and documents with your application:
- The reason the amount is not payable or remittable
- Details on how you calculated your claim
- A complete list of all receipts and invoices you are claiming for the period covered by filling out the applicable section of the application or Form GST288, Supplement to Forms GST189 and GST498, if you need more space to list all receipts
- Copies of all receipts and invoices that you list
- Proof of payment for invoices
The CRA does not accept credit card slips or debit transaction slips as proof of purchase without a copy of the invoice or cash register receipt. The CRA will not return any receipts or supporting documentation submitted with your application.
Your rebate claim may be delayed or denied if the documents required are not sent with your application.
After signing in to My Account:
- In the navigation menu select “More services”
- Then select “File a GST/HST rebate”
Filing methods
You can file a rebate application under reason code 1C online or by mail.
Online
Direct deposit is available for applications that are filed online.
GST/HST registrants
GST/HST registrants can file their rebate application in:
If you want to offset the amount owing on your GST/HST return by the amount of your rebate (by reporting the rebate amount on line 111 of your return), use the “File a return” service.
Otherwise, use the “File a rebate” service.
Individuals and other non-registrants
Use the “File a GST/HST rebate” service in My Account.
After signing in to My Account:
- In the navigation menu select “More services”
- Then select “File a GST/HST rebate”
By mail
Details for how to file by mail will be provided soon, including revisions to form GST189, General Application for GST/HST Rebates.
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