Rebate for the provincial part of the HST


Find out if you are eligible for a GST/HST rebate for eligible goods (other than specified motor vehicles)

You can get a rebate of the provincial part of the HST you paid on eligible goods, other than specified motor vehicles, if you meet all of the following conditions:

  • you are a resident of Canada
  • you bought goods in a participating province and you paid HST on them
  • you bought the goods for consumption, use, or supply exclusively (generally 90% or more) outside the participating province
  • you removed the goods from the participating province to another province or other area of Canada no later than 30 days after they were delivered to you (any amount of time that the goods were in storage is not counted as part of the 30 days)
  • if you removed the goods to a non-participating province or other area of Canada, you paid the applicable provincial sales tax of the non-participating province or other area of Canada and any other applicable taxes
  • if you are a consumer, you are resident in the province or other area of Canada to which you removed the goods to
  • each receipt for an eligible good shows a minimum eligible amount of tax of $5
  • the total amount of eligible tax must be $25 or more

Note

You cannot claim a rebate for excisable goods such as beer, spirits, wine, tobacco, and cigarettes, or for gasoline, diesel fuel, and certain other types of fuel.

Find out if you are eligible for a GST/HST rebate for eligible specified motor vehicles

You can get a rebate of the provincial part of the HST you paid on specified motor vehicles, which includes most cars, tractors, and motorcycles, if you meet all of the following conditions:

  • you are a resident of Canada
  • you bought the vehicle in a participating province and paid HST on it
  • you bought the vehicle for consumption, use, or supply exclusively (generally 90% or more) outside the participating province
  • you removed the vehicle from the participating province to another province or other area of Canada no later than 30 days after it was delivered to you (any amount of time that the vehicle was in storage is not counted as part of the 30 days)
  • if you removed the vehicle to a non-participating province or other area of Canada, you paid the applicable provincial sales tax of the non-participating province or other area of Canada and any other applicable taxes

Find out if you are eligible for other HST rebate

For a rebate for goods imported into Canada at a place in a non-participating province, or imported into Canada at a place in a participating province with a lower HST rate, see Reason code 12 - Goods imported at a place in a non-participating province, or imported at a place in a participating province with a lower HST rate.

For a rebate for intangible personal property or services acquired in a participating province, see Reason code 13 - Intangible personal property or services acquired in a participating province.

How to apply for the GST/HST rebate

Use Form GST495, Rebate Application for Provincial Part of Harmonized Sales Tax (HST) to apply for a rebate.

When to file the GST/HST rebate application

To be eligible, you must apply for this rebate within one year after the day that you remove the goods, or the vehicle, from the participating province.

What information to include with the GST/HST rebate application and what records to keep

To support your rebate claim for goods or specified motor vehicles, attach the following information:

  • copies of receipts for each purchase (do not send original receipts)
  • proof of payment of applicable provincial taxes
  • if the goods or the vehicle were in storage, enclose copies of receipts to substantiate the date of such storage (do not send original receipts)
Report a problem or mistake on this page
Please select all that apply:

Privacy statement

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: