Form GST189: Rebate under reason code 7

Reason code 7 provides a rebate of the GST/HST paid on a taxable sale of real property by a non-registrant (subsection 257(1) of the Excise Tax Act (ETA)) or taxable sale of capital personal property by a municipality or designated municipality who is a non-registrant (subsection 257.1(1) of the ETA).