General Application for GST/HST Rebates

RC4033(E) Rev. 23

The CRA's publications and personalized correspondence are available in braille, large print, e-text, or MP3 for those who have a visual impairment. For more information, go to Order alternate formats for persons with disabilities or call 1-800-959-5525.

The CRA uses the term Indian because it has legal meaning in the Indian Act.

All legislative references are to the Excise Tax Act (ETA), unless otherwise specified.

This guide uses plain language to explain the most common tax situations. It is provided for information only and does not replace the law.

La version française de ce guide est intitulée Demande générale de remboursement de la TPS/TVH.

Table of contents

• Definitions
• General application for rebate of GST/HST
• Are you eligible to file a general rebate application?
  • Claim limitations
• Filing the rebate application
  • Documents to include with your rebate application and to keep for your records
  • How to file your rebate application electronically
  • Where to send your paper rebate application
• Filling out the rebate application
• Part A – Identification of the claimant
  • Claimant's name, address, and business number (BN)
  • Period covered
• Part B – Reason for rebate request
  • Reason code 1A – Amounts paid in error by an individual registered under the Indian Act, an Indian band, a tribal council, or a band-empowered entity for property or services purchased on or delivered to a reserve
  • Reason code 1C – Amounts paid in error (subsection 261(1))
  • Reason code 4 – Commercial goods and artistic works exported by a non-resident (subsections 252(1) and 252(2))
  • Reason code 5 – Legal aid plan (subsection 258(2))
  • Reason code 7 – Taxable sale of real property by a non-registrant (subsection 257(1)) or taxable sale of capital personal property by a municipality or designated municipality who is a non-registrant (subsection 257.1(1))
  • Reason code 8 – Eligible travel expenses of an Indian band, a tribal council, or a band-empowered entity
  • Reason code 9 – Lease of land for residential purposes (subsection 256.1(1))
  • Reason code 10 – Non-registered non-resident recipient of a taxable supply of an installation service – rebate paid or credited by registered supplier (subsection 252.41(2))
  • Reason code 11 – Non-registered non-resident recipient of a taxable supply of an installation service – rebate not paid or credited by supplier (subsection 252.41(1))
  • 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 (section 261.2)
  • Reason code 13 – Intangible personal property or services acquired in a participating province (section 261.3)
  • Reason code 16 – Provincial point-of-sale rebate on qualifying items
  • Reason code 20 – Remission order
  • Reason code 23 – Ontario First Nations point-of-sale relief
  • How to account for the Ontario First Nations point-of-sale relief
  • Reason code 24 – Poppies and wreaths (subsection 259.2(2))
  • Reason code 25 – Subsection 261.31(2) rebate for certain investment plans and segregated funds of an insurer
  • Reason code 26 – Election under subsection 261.31(3) by the segregated fund and insurer
• Part C – Details of rebate application
• Part D – Rebate claimed
  • Section 1 – Rebate calculation
    • Step 1 – Fill out Part C of the application
    • Step 2 – Fill out Section 1 of Part D of the application
    • Reporting the amount of your rebate on your GST/HST return
  • Section 2 – Ontario First Nations point-of-sale relief
• Part E – Third-party information
• Part F – Registered supplier identification or insurer election
• Part G – Certification
  • Books and records
• Digital services
  • Individuals
  • Handle your business taxes online
  • Receive your CRA mail online
  • Create a pre-authorized debit agreement from your Canadian chequing account
• For more information
  • If you need help
  • Direct deposit
  • Teletypewriter (TTY) users
  • Formal disputes (objections and appeals)
  • CRA service feedback program
    • Service complaints
    • Reprisal complaints

Find out if this guide is for you

This guide gives general information and instructions to help you fill out Form GST189, General Application for GST/HST Rebates. It describes the circumstances in which you can apply for a number of rebates and the eligibility requirements for each. Keep this guide to help you fill out future rebate applications.

This guide does not apply to you if:

• you are a diplomat or a foreign representative claiming a rebate for the GST/HST you paid on your purchases. Instead, use Form GST498, GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, or Visiting Forces Units
• you are a non-resident claiming a rebate of the GST/HST paid on an eligible tour package or you are a non-resident tour operator claiming a rebate for accommodation sold in eligible tour packages. For more information, go to Foreign Convention and Tour Incentive Program
• you are a sponsor or a non-registered organizer of a foreign convention or a non-resident exhibitor of a convention claiming a rebate for the GST/HST paid on convention facilities, exhibition space, or related convention supplies. For more information, go to Foreign Convention and Tour Incentive Program
• you are an employee or a member of a partnership claiming a rebate for the GST/HST you paid on certain employment or partnership-related expenses. For more information, see Guide T4044, Employment Expenses, (for employees) or go to GST/HST rebate for employees and partners
• you are claiming a public service body rebate for the GST/HST paid on property and services for use in your organization's activities. For more information, see Guide RC4034, GST/HST Public Service Bodies' Rebate
• you are claiming a rebate of the GST/HST you paid on a specially-equipped motor vehicle, or on modifications performed on the vehicle outside Canada or outside a participating province. Instead, use Form GST518, GST/HST Specially Equipped Motor Vehicle Rebate Application
• you are a pension entity claiming a pension entity rebate. Instead, use Form RC4607, GST/HST Pension Entity Rebate Application and Election, Form RC7207, GST/HST Rebate Application and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions, or Form RC7207-1, QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only. However, use this guide and Form GST189 if you are a pension entity and are applying for a rebate under reason code 25
• you are an entity that has a self-government agreement and that agreement provides for a refund of the GST or the federal part of the HST for property and services acquired for self-government activities. For more information, see Guide RC4034, GST/HST Public Service Bodies' Rebate
• you are a First Nation purchaser who paid the 8% Ontario provincial part of the HST on qualifying off-reserve supplies of property or services and want to obtain relief. Instead, visit the Ontario Ministry of Finance website to find out how you may file a rebate application with the Government of Ontario
• you are an individual that is applying for a rebate of the provincial part of the HST that you paid on goods you purchased in a participating province and brought into a non-participating province, or into another participating province for which the rate for the provincial part of the HST was lower. Instead, use Form GST495, Rebate Application for Provincial Part of Harmonized Sales Tax (HST)
• you have paid an amount in error on goods imported for non-commercial use. Instead, use Canada Border Services Agency (CBSA) Form B2G, CBSA Informal Adjustment Request

GST/HST and Quebec

In Quebec, Revenu Québec generally administers the GST/HST. If the physical location of your business is in Quebec, you have to file your returns with Revenu Québec using its forms, unless you are a person that is a selected listed financial institution (SLFI) for GST/HST or Quebec sales tax (QST) purposes or both. For more information, see the Revenu Québec publication IN-203 V, General Information Concerning the QST and the GST/HST, or call 1-800-567-4692. If you are an SLFI, go to GST/HST and QST information for financial institutions, including selected listed financial institutions.

The Canada Revenue Agency (CRA) administers certain rebates for claimants who are located in Quebec. For instructions on where to send your rebate application, refer to the "Where to send your rebate application" sections under each applicable reason code explained throughout this guide.

Definitions

Capital personal property generally means:

• any depreciable personal property that is or would be eligible for a capital cost allowance deduction for income tax purposes
• any personal property, other than depreciable property, the sale of which would result in a capital gain or loss for income tax purposes

For GST/HST purposes, capital personal property does not include property in Classes 12, 14, 14.1, or 44 of Schedule II to the Income Tax Regulations.

Capital property, in respect of a person, generally means:

• any depreciable property that is or would be eligible for a capital cost allowance deduction for income tax purposes
• any property, other than depreciable property, the sale of which would result in a capital gain or loss for income tax purposes

For GST/HST purposes, capital property does not include property in classes 12, 14, 14.1, or 44 of Schedule II to the Income Tax Regulations.

Charity means a registered charity or registered Canadian amateur athletic association for income tax purposes, but does not include a public institution. A charity can issue official donation receipts for income tax purposes.

For the definition of charity for the purposes of the public service bodies' rebate, see Guide RC4034, GST/HST Public Service Bodies' Rebate.

Commercial activity means any business or adventure or concern in the nature of trade carried on by a person, but does not include:

• the making of exempt supplies
• any business or adventure or concern in the nature of trade carried on without a reasonable expectation of profit by an individual, a personal trust; or a partnership where all the members are individuals

Commercial activity also includes a supply of real property, other than an exempt supply, made by any person, whether or not there is a reasonable expectation of profit, and anything done in the course of making the supply or in connection with the making of the supply.

Consumer means a particular individual who acquires or imports property or services for personal consumption, use, or enjoyment or the personal consumption, use, or enjoyment by another individual at the particular individual's expense. It does not include individuals who acquire or import property or services for their commercial activity or to make an exempt supply.

Designated municipal property means property of a person who is, at any time, designated to be a municipality for the purpose of claiming the municipal rebate. Generally, it is property, or an improvement to it, that the designated municipality intended to consume, use, or supply more than 10% in the course of activities specified in its designation, and an amount for the property or improvement to it has been included in the calculation of non-creditable tax charged. Once property qualifies as designated municipal property, it is treated as such for as long as it is held by the designated municipality.

Designated municipality means a person designated by the Minister of National Revenue to be a municipality, but only in respect of activities specified in the designation that involve the making of supplies (other than taxable supplies) by the person of municipal services.

Exclusive, in respect of the consumption, use, or supply of property or a service, generally means:

• for financial institutions, 100%
• in any other case, 90% or more

Exempt supplies means supplies of property and services that are not subject to the GST/HST. GST/HST registrants generally cannot claim input tax credits to recover the GST/HST paid or payable on property and services acquired to make exempt supplies.

Import means import into Canada.

Improvement to capital property generally means any property or service acquired or imported to improve the capital property when the amount paid or payable for the property or service is included in the capital property's adjusted cost base for income tax purposes.

Input tax credit (ITC) means a credit that GST/HST registrants can claim to recover the GST/HST paid or payable for property or services they acquired, imported into Canada, or brought into a participating province for use, consumption, or supply in the course of their commercial activities.

Insurer generally means a person who is licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada an insurance business or under the laws of another jurisdiction to carry on in that jurisdiction an insurance business.

Intangible personal property generally means a right rather than a physical object. It includes such things as contractual rights, options, shares in the common stock of a corporation, the right to recover a debt, intellectual property (such as inventions, patents, trade secrets, trademarks, trade names, copyrights, and industrial designs), rights in relation to goods that are not in the possession of a person, and other rights that may be enforceable by the courts.

Legal aid plan means a legal aid plan that is administered under the authority of a provincial government.

Legion entity means the Dominion Command or any provincial command or branch of the Royal Canadian Legion.

Listed financial institution includes:

• a bank
• a corporation that is authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as a trustee
• a person whose principal business is as a trader or dealer in, or as a broker or salesperson of, financial instruments or money
• a credit union
• an insurer
• a segregated fund of an insurer
• a person whose principal business is the lending of money or the purchasing of debt securities or a combination of these activities
• an investment plan
• a tax discounter
• a corporation that is deemed to be a financial institution because it has elected to have certain taxable supplies deemed to be financial services

For more information, see GST/HST Memorandum 17-6, Definition of "Listed Financial Institution".

Municipality means an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality, or other incorporated municipal body however designated, and such other local authority that the Minister of National Revenue may determine to be a municipality for GST/HST purposes.

For more information, see Guide RC4049, GST/HST Information for Municipalities.

Non-resident means a person who does not reside in Canada. However, if a non-resident person carries on activities through a permanent establishment in Canada, the person is considered to be resident in Canada in respect of, and only in respect of, the activities of the person carried on through that permanent establishment.

Participating province means a province that has harmonized its provincial sales tax with the GST to implement the harmonized sales tax (HST). Participating provinces include New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island, but do not include the Nova Scotia offshore area or the Newfoundland offshore area except to the extent that offshore activities, as defined in subsection 123(1), are carried on in that area.

Permanent establishment of a person generally means either of the following:

• a fixed place of business of the person, including a place of management, a branch, an office, a factory, or a workshop; or a mine, an oil or gas well, a quarry, timberland, or any other place where natural resources are extracted, through which the person supplies property or services
• a fixed place of business of someone else (other than a broker, general commission agent, or other independent agent acting in the ordinary course of business) who is acting in Canada for the person and through whom the person supplies property and services in the ordinary course of business

Person means an individual, a partnership, a corporation, the estate of a deceased individual, a trust, or a body that is a society, a union, a club, an association, a commission or other organization of any kind.

Primarily generally means more than 50%.

Property means any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money.

Public sector body means a government or a public service body.

Public service body means a charity, non-profit organization, municipality, university, public college, school authority, or hospital authority.

Recipient of a supply of property or a service means:

• where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration
• where the above bullet does not apply and consideration is payable for the supply, the person who is liable to pay that consideration
• where no consideration is payable for the supply:
  • in the case of a supply of property by way of sale, the person to whom the property is delivered or made available
  • in the case of a supply of property otherwise than by way of sale, the person to whom possession or use of the property is given or made available
  • in the case of a supply of a service, the person to whom the service is rendered

Any reference to a person to whom a supply is made must be read as a reference to the recipient of the supply.

Registrant means a person that is registered or required to be registered for the GST/HST, but generally excludes a person that is registered or required to be registered under special rules applicable to digital economy businesses unless that person registered under those special rules begins carrying on business in Canada, requiring them to register under the regular rules that apply to most persons.

Selected listed financial institution (SLFI) – A financial institution would generally be considered to be an SLFI throughout a reporting period in a fiscal year that ends in its tax year if it is a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) at any time in the tax year, and the financial institution meets one of the following conditions:

• It has, at any time in the tax year, a permanent establishment in a participating province and has, at any time in the tax year, a permanent establishment in any other province
• It is a qualifying partnership during the tax year

For more information, see GST/HST Memorandum 17-6-1, Definition of Selected Listed Financial Institution.

Taxable supply means a supply that is made in the course of a commercial activity and is subject to the GST/HST (including zero-rated supplies).

Zero-rated supplies are supplies of property and services that are taxable at the rate of 0%. This means there is no GST/HST charged on these supplies, but GST/HST registrants may be eligible to claim ITCs for the GST/HST paid or payable on property and services acquired to provide these supplies.

General application for rebate of GST/HST

Are you eligible to file a general rebate application?

You may qualify to file a general rebate application (Form GST189, General Application for GST/HST Rebates) if one of the following situations applies to you:

• You paid or remitted an amount in error as or on account of GST/HST for property or services purchased on or delivered to a reserve (reason code 1A)
• You paid or remitted an amount in error as or on account of GST/HST, net tax, penalty, or interest (reason code 1C)
• You are a non-resident who exported goods for commercial use outside Canada, and you paid the GST/HST on these goods
• You are a non-resident (other than a consumer) who is not a GST/HST registrant, and you paid tax on property or services you acquired to use or consume in producing certain artistic works for export (reason code 4)
• You are the administrator of a provincial legal aid plan, and you paid the GST/HST on legal services you bought for legal aid recipients (reason code 5)
• You are not a GST/HST registrant, you made a taxable sale of real property, and you could not previously recover the GST/HST paid on the acquisition of the property or on improvements made to the property after you last acquired it (reason code 7)
• You are a municipality or designated municipality that is not a GST/HST registrant, and you made a taxable sale of capital personal property on which you paid the GST/HST when you bought the property or paid for improvements made to it. In the case of designated municipalities, the rebate is available only for capital personal property that qualifies as designated municipal property (reason code 7)
• You are an Indian band, a tribal council, or a band-empowered entity, and you or your band employees or officials paid amounts as GST/HST on purchases of certain off-reserve travel expenses (for example, transportation, meeting rooms, short-term accommodation, meals and entertainment) for band management activities, or for real property on a reserve (reason code 8)
• You paid the GST/HST on the purchase of land or on improvements you made to it, and you later leased the land for residential purposes to a lessor or sublessor who had to self-assess and remit the GST/HST on a value that includes the land (reason code 9)
• You are a non-resident who is not registered under the normal GST/HST registration regime and who is a recipient of a taxable supply in Canada of a service of installing a good in real property located in Canada that you, or another non-resident who is not registered under the normal GST/HST registration regime, supplied on an installed basis to a person who is registered under the normal GST/HST registration regime and the supplier of the installation service paid or credited you the rebate of the GST/HST on the service (reason code 10)
• You are a non-resident who is not registered under the normal GST/HST registration regime and who is a recipient of a taxable supply in Canada of a service of installing a good in real property located in Canada that you, or another non-resident who is not registered under the normal GST/HST registration regime, supplied on an installed basis to a person who is registered under the normal GST/HST registration regime and the supplier of the installation service has not paid or credited you the rebate of the GST/HST that you paid on the service (reason code 11)
• You are a resident of a participating province and you paid the HST on goods that you imported in another province to be consumed or used in a non-participating province or a participating province with a lower HST rate (reason code 12)
• You are a resident of Canada and the HST becomes payable by you on intangible personal property or services, acquired in a participating province, to be consumed, used or supplied, in whole or in part, in a non-participating province or in a participating province with a lower HST rate (reason code 13)
• You bought certain qualifying items in or from one of the participating provinces and you paid the HST or have self-assessed and remitted the provincial part of the HST (reason code 16)
• You are filing Form GST189 as a result of a remission order granted under the Financial Administration Act (reason code 20)
• You are a GST/HST registrant and you credited the provincial portion of the HST under the Ontario First Nations point-of-sale relief provisions (reason code 23)
• You are a Legion entity that acquired, imported or brought into a participating province, poppies or wreaths for which GST/HST was payable, or paid without having become payable (reason code 24)
• You are an investment plan or segregated fund of an insurer that would like to claim a rebate under section 261.31, for tax that became payable or was paid without having become payable (reason code 25)
• You are a segregated fund of an insurer and you have elected with the insurer under subsection 261.31(3) to have the insurer pay to, or credit in favour of, the segregated fund the amount of any rebates payable to the segregated fund under subsection 261.31(2) for supplies made by the insurer to the segregated fund and for which tax became payable or was paid without becoming payable (reason code 26)

Claim limitations

You cannot claim a rebate of GST/HST paid if any of the following apply:

• The amount was previously rebated, credited, refunded, or remitted to you
• You received a credit note, or you issued a debit note for a refund, adjustment, or credit that includes the amount
• You claimed, or are entitled to claim, an ITC for the amount
• You are entitled to obtain a rebate, refund, or remission of the amount through another program or means
• In the case of a bankruptcy, you will not be paid a rebate that you were entitled to claim before the appointment of a trustee in bankruptcy, unless you have filed all returns and remitted all outstanding amounts for reporting periods that ended before the appointment
• The deadline for filing the rebate has passed. More information on filing deadlines is provided under each reason code later in this guide

Generally, an SLFI may only apply for a rebate of GST amounts or the federal part of the HST. For more information, call 1-855-666-5166.

Certain other limitations may also apply depending on the specific type of rebate claimed. These limitations are also explained later in this guide.

Filing the rebate application

Fill out parts A, B, and G of Form GST189. In some cases, you also have to fill out Part C to support your claim. Fill out the applicable section of Part D. Part F applies to reason codes 10 and 26 only, and is filled out by the registered supplier or insurer.

Fill out Part E of Form GST189 only if you want your rebate cheque mailed to a third-party address and Form GST507, Third-Party Authorization and Cancellation of Authorization for GST/HST Rebates, is included with your rebate application or was previously sent to the CRA, authorizing the third party listed in this section to receive the rebate cheque made payable to the claimant. For more information, see Part E – Third-party information.

To determine the appropriate reason code for your rebate application, see Part B – Reason for rebate request. For instructions on how to calculate your total rebate, see Part D – Rebate claimed.

For information on whether you have to fill out Part C, see the instructions for the particular reason code under which you are filing. Go to Part C – Details of the rebate application for details on how to fill out this part. Fill out Form GST288, Supplement to Forms GST189 and GST498, if you need more space to enter all the information required for Part C.

Documents to include with your rebate application and to keep for your records

In most cases, you have to provide certain details of your transactions. For more information on the details that you have to provide, see the sections of the guide that discuss each reason code.

When supporting documents are required, send copies of the documents because the CRA will not return any receipts or supporting documentation submitted with your application.

Persons who make an application for a rebate, have to keep adequate books and records, including original invoices and receipts, for six years from the end of the year to which they relate, in case the CRA asks to see them at a later date. Books and records must be in English or French, or a translation must be provided. They must also be kept in Canada unless you get permission from the CRA to maintain them outside of Canada. For more information on books and records, see GST/HST Memorandum 15-1, General Requirements for Books and Records.

How to file your rebate application electronically

If you are a GST/HST registrant, you can file your rebate application for reason codes 1A, 1C, 5, 7, 8, 9, 12, 13, 16, 20, 24 and 25 online using the "File a rebate" service in My Business Account or Represent a Client. You can also file your rebate application for reason codes 1A, 1C, 5, 7, 8, 9, 12, 13, 16, 20, 24 and 25 online with your GST/HST return using the "File a return" service in My Business Account or Represent a Client. If you want to offset your rebate amount against your GST/HST return, you must include the rebate amount of line 111 of your GST/HST return.

Ontario First Nations point-of-sale relief applications (reason code 23) can be filed online with your GST/HST return using the "File a return" service in My Business Account, Represent a Client, or GST/HST NETFILE.

If you are an individual and not a GST/HST registrant, you can file your rebate application for reason codes 1A, 1C, 7, 9, 12, 13, 16 and 20 online using the "File a GST/HST rebate" service in My Account for Individuals.

Where to send your paper rebate application

Reason codes 1A and 8

If you are filing a paper GST/HST return, send your completed paper rebate application with your return.

If you are an individual registered under the Indian Act, an Indian band, a tribal council, or a band-empowered entity with an address in Ontario and you are not filing a GST/HST return, send your completed rebate application to:

Sudbury Tax Centre
GST/HST Rebates Processing
1050 Notre Dame Avenue
Sudbury ON  P3A 5C1

Otherwise, for all other addresses, send your completed rebate application to:

Prince Edward Island Tax Centre
GST/HST Rebates Processing
275 Pope Road
Summerside PE  C1N 6A2

Reason codes 10 and 26

Do not send your paper rebate application to the CRA if you are claiming a rebate under reason code 10 or 26. Instead, give your completed application to the GST/HST-registered supplier or insurer who paid or credited you with your rebate.

The registered supplier or insurer must fill out Part F and file the rebate application along with their GST/HST return for the reporting period in which the rebate was paid or credited to you. If they are filing their GST/HST return online, they must send the completed rebate application to:

Prince Edward Island Tax Centre
GST/HST Rebates Processing
275 Pope Road
Summerside PE  C1N 6A2

Reason code 23

If you are filing a paper GST/HST return, send your completed paper rebate application with your return.

Otherwise, send your completed rebate application to:

Sudbury Tax Centre
GST/HST Rebates Processing
1050 Notre Dame Avenue
Sudbury ON  P3A 5C1

If you file your GST/HST return online with Revenu Québec, send your completed rebate application to:

Prince Edward Island Tax Centre
GST/HST Rebates Processing
275 Pope Road
Summerside PE  C1N 6A2

All other reason codes

If you are claiming a rebate for any other reason code and you are filing a paper GST/HST return and claiming a rebate on line 111, send your completed rebate application with your return, to the address shown on your GST/HST return.

Otherwise, send your completed rebate application to:

Prince Edward Island Tax Centre
GST/HST Rebates Processing
275 Pope Road
Summerside PE  C1N 6A2

Filling out the rebate application

Part A – Identification of the claimant

Claimant's name, address, and business number (BN)

If you are applying for a rebate as an individual, enter your nine-digit social insurance number, if applicable, your name and your mailing address. If you are applying for a rebate for a business or other organization, enter the nine-digit BN or the full account number if applicable, the full name (include the trading or operating name, if applicable), the mailing address, and the business address if it is different from the mailing address.

Period covered

The period the rebate application covers is usually the period covered by the dates shown on the invoices you submit as recorded on the back of the application and on any attached supplements. However, this period must fall within the filing deadlines given for each reason code in the next section.

Part B – Reason for rebate request

When you fill out the general rebate application, give your reason for applying by ticking the applicable reason code box in Part B of the application form.

You can only use one reason code per rebate application. If you are entitled to claim different amounts of GST/HST under different reason codes, use a separate rebate application for each reason code.

The various reason codes are explained lower, starting with reason code 1A. Choose the reason code that applies to your situation and read the filing instructions. Then go to Part D – Rebate claimed to find out how to calculate the amount of your total rebate.

Reason code 1A – Amounts paid in error by an individual registered under the Indian Act, an Indian band, a tribal council, or a band-empowered entity for property or services purchased on or delivered to a reserve

Eligibility

You can apply for a rebate of an amount you paid as or on account of GST/HST that you should not have paid for property or services purchased on or delivered to a reserve.

If you believe you paid an amount in error as GST/HST to a supplier, you can request a refund or credit of the amount from the supplier instead of applying for a rebate under reason code 1A. This is often the simplest way for you to recover the amount. If the supplier gives you a refund or credit, you are no longer eligible for a rebate because the amount you paid in error has already been refunded or credited to you.

Filing instructions

For details on how to calculate your total rebate, see Part D – Rebate claimed.

Documents to include with your rebate application

When you apply for a rebate of amounts you paid or remitted in error, include the following information and documents with your application:

• the reason the amount is not payable or remittable
• a complete list of all receipts and invoices you are claiming by either filling out Part C of the rebate application or Form GST288 if you need more space to list all of the receipts
• copies of all receipts and invoices that you list, unless a written waiver is issued
• proof of payment for invoices, unless a written waiver is issued
• proof of delivery to a reserve (if applicable), unless a written waiver is issued
• a copy of your Certificate of Indian Status card or Temporary Confirmation Registration Document (individuals only); do not send your actual card

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.

An Indian band, a tribal council, or a band-empowered entity can apply in writing to their local tax services office, GST/HST Refund Integrity Section (Audit), to request a letter waiving the need to submit copies of their receipts. The request should include details of the expected frequency of filing reason code 1A or 8 rebate claims and the estimated amount of the annual purchases subject to the rebate. Audit will issue a letter indicating if a waiver has been granted; until such time the Indian band, tribal council, or band-empowered entity is required to submit copies of receipts with its rebate application. The granting of the waiver is on the condition that original receipts are retained on file for audit purposes. In addition, there is still the requirement to fill out Part C on Form GST189 or fill out Form GST288 if you need more space to list all of the receipts.

Filing deadline

You have to file your rebate application within two years after the day that you paid or remitted the amount in error.

You can submit only one rebate application per calendar month.

Reason code 1C – Amounts paid in error (subsection 261(1))

Eligibility

You can apply for a rebate of an amount if:

• you paid or remitted it as or on account of GST/HST or net tax that you should not have paid or remitted, or that was more than you had to pay or remit
• you paid it as penalty, interest, or any other similar obligation that was not payable or remittable

The HST rate can vary from one participating province to another. For the list of all applicable GST/HST rates, go to GST/HST calculator (and rates).

Amounts paid in error – If you believe you paid an amount in error as GST/HST to a supplier, you can request a refund or credit of the amount from the supplier instead of applying for a rebate under reason code 1C. This is often the simplest way for you to recover the amount. If the supplier gives you a refund or credit, you are no longer eligible for a rebate because the amount you paid in error has already been refunded or credited to you. If you cannot get a refund or credit from the supplier (for example, if the supplier refuses to refund the amount or goes out of business), you can apply for a rebate of that amount under reason code 1C.

You are not entitled to a rebate for amounts paid or remitted in error if:

• the amount has been taken into account as tax or net tax in an assessment
• the amount paid was tax, net tax, penalty, interest, or any other amount assessed
• the amount is the result of an appraisal or reappraisal of the value of goods, or a determination that the GST/HST applies to the goods by the Canada Border Services Agency (CBSA)
• you are a GST/HST registrant and the amount paid in error resulted from an incorrectly completed GST/HST return which has been or will be corrected

Amounts collected in error – If you collected an amount as or on account of GST/HST that you should not have collected, include that amount in the calculation of your net tax. You are not entitled to claim a rebate for amounts you collected in error as GST/HST. To correct this error, refund or credit the amount to your customer and issue your customer a credit note for the amount. You can then reduce your net tax owing by the amount you refunded or credited to your customer. Include the amount of the adjustment on line 107 of your GST/HST return in the reporting period in which you issued the credit note.

Customs duties and GST/HST paid in error on imported commercial goods

If you are not a GST/HST registrant and you have overpaid duties, the GST, or the federal part of the HST, on imported commercial goods, you can recover the overpayment by filing CBSA Form B2, Canada Customs – Adjustment Request. CBSA will refund the duty part of the claim and the CRA will send you a rebate for the GST or the federal part of the HST. If you have any questions about your GST/HST rebate, contact the Business Enquiries line at 1-800-959-5525. If you are not a resident of Canada, contact the Non-Resident tax centre (TC) that is closest to where you conduct your business: Prince Edward Island TC or Sudbury TC. For more information, go to Non-resident GST/HST Enquiries.

If only the GST or the federal part of the HST was overpaid at the time of importation because the goods were not subject to customs duty, file CBSA Form B2 to request an adjustment. Once the CBSA approves your request, you can recover the overpayment by filing Form GST189. However, if the problem relates to a redetermination of tariff classification or reappraisal of the value for duty of the goods, file CBSA Form B2 with customs officials. They will ask the CRA to pay you the rebate of the GST or the federal part of the HST you are entitled to after the claim has been reviewed and approved.

If you are a GST/HST registrant, use CBSA Form B2 to request an adjustment for an overpayment of customs duties, GST, or the federal part of the HST on imported goods. Once the CBSA approves your request, you may file Form GST189 to recover the GST or the federal part of the HST on imported goods. If the rebate claim involves a customs issue such as a redetermination of tariff classification or reappraisal of value for duty, do not file Form GST189 until CBSA approves your Form B2 request. Then use the CBSA decision to support your claim for the rebate of the GST or the federal part of the HST.

If you are a GST/HST registrant and have claimed an ITC to recover an amount you paid in error as the GST or the federal part of the HST on imported goods, you cannot claim a rebate for the same amount.

Special rebate and refund procedures

Other GST/HST rebates may be available in respect of imported goods. For more information, see Guide RC4027, Doing Business in Canada – GST/HST Information for Non-Residents, under "Special rebate and refund procedures," in the section "Goods imported into Canada."

Filing instructions

For details on how to calculate your total rebate, see Part D – Rebate claimed.

Documents to include with your rebate application

When you apply for a rebate of amounts you paid or remitted in error, include 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 by either filling out Part C of the rebate application or Form GST288 if you need more space to list all of the 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.

Filing deadline

You have to file your rebate application within two years after the day that you paid or remitted the amount in error.

You can submit only one rebate application per calendar month.

Reason code 4 – Commercial goods and artistic works exported by a non-resident (subsections 252(1) and 252(2))

Commercial goods – eligibility

You can apply for a rebate if all of the following conditions are met:

• You are a non-resident
• You received goods in Canada and paid the GST/HST on them
• You are not a consumer of the goods
• You exported the goods from Canada within 60 days after delivery (you have to have either taken the goods with you when you left Canada or exported them by mail or common carrier)
• The goods are for use primarily outside Canada
• You did not buy the goods in the course of the commercial activities of any permanent establishment that you have in Canada
• The total of all receipts attached to your application shows that you made taxable purchases (other than zero-rated purchases) of at least CAN$200 (excluding the HST in a participating province or the GST and provincial sales tax (PST) in the rest of Canada)
• Each receipt attached to your application shows that you made eligible taxable purchases (other than zero-rated purchases) of at least CAN$50 (excluding the HST in a participating province or the GST and PST in the rest of Canada)

You are not eligible for a GST/HST rebate when you export:

• alcoholic beverages such as liquor, wine, and beer
• tobacco, cannabis and vaping products
• gasoline, diesel fuel, or other motive fuels other than fuel that is being transported in a vehicle designed for bulk transport and that is not for use in the vehicle that is transporting it

Zero-rated goods – not eligible

Goods (other than excisable goods such as beer, spirits, wine, and tobacco, cannabis and vaping products) are zero-rated if you take delivery of the goods in Canada, and all of the following conditions are met:

• You are not a consumer
• You export the goods as soon as is reasonable in the circumstance after they are delivered to you
• You do not buy the goods to consume, use, or supply in Canada before exporting them
• After buying the goods and before exporting them, you do not further process, transform, or alter the goods in Canada, unless it is reasonably necessary or incidental to transport them
• The supplier keeps satisfactory evidence, for audit purposes, that you exported the goods

If the supplier charged you GST/HST by mistake on a zero-rated supply of goods that you purchased and exported from Canada, you can ask the supplier for a tax refund or credit. If you cannot get a refund or credit from the supplier (for example, if the supplier refuses to refund the amount or goes out of business), you can apply for a rebate of the GST/HST paid in error under reason code 1C.

Artistic works – eligibility

You can apply for a rebate if all of the following conditions are met:

• You are a non-resident
• You are not a GST/HST registrant
• You paid the GST/HST on property (for example, intangible personal property such as a patent or copyright), or services (other than services of storing or shipping property) that you acquired to use or consume exclusively in manufacturing or producing an original literary, musical, artistic, motion picture, or other work that is under copyright protection and any copies of that work
• You are not a consumer of the property or services
• You are manufacturing or producing the work and all copies of it for export
• The total of all receipts attached to your application shows that you made taxable purchases (other than zero-rated purchases) of at least CAN$200 (excluding the HST in a participating province or the GST and PST in the rest of Canada)

Filing instructions

For details on how to calculate your total rebate, see Part D – Rebate claimed.

If you are filing a rebate application for the GST/HST you paid on commercial goods that you exported, other than artistic works that you manufactured or produced, enter the date you exported the goods in Part C of the application.

Documents to include with your rebate application

Include the following information and documents with your application:

• a complete list of all receipts and invoices you are claiming by either filling out Part C of the rebate application or Form GST288 if you need more space to list all of the receipts
• copies of all receipts and invoices that you list, unless you are entitled to a rebate for artistic works and you assign your rebate to the supplier
• proof of payment for invoices
• proof that the goods were exported from Canada within 60 days of their delivery to you (for example, see Form 7501, U.S. Entry Summary of the U.S. Customs Border Protection)

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.

Filing deadline

If you are applying for a rebate of the GST/HST you paid on commercial goods that you exported, other than artistic works that you manufactured or produced, you have to file your rebate application within one year after the date you exported the goods.

If you are applying for a rebate of the GST/HST you paid on property or services that you acquired to consume or use in manufacturing or producing an eligible artistic work for export, you have one year from the date that the tax became payable on your acquisition to file the rebate application.

Do not send your rebate application to the CRA if the registered supplier of the property or service paid or credited the rebate to you. The supplier has to send your rebate application with their GST/HST return to the CRA.

Reason code 5 – Legal aid plan (subsection 258(2))

Eligibility

You can apply for this rebate if both of the following conditions are met:

• You are the person responsible for administering a legal aid plan
• You paid the GST/HST on legal services you bought for legal aid recipients

For more information on this rebate, see GST/HST Memorandum 13-2, Rebates: Legal Aid.

Filing instructions

For details on how to calculate your total rebate, see Part D – Rebate claimed.

Documents to include with your rebate application

Include a complete list of all receipts and invoices you are claiming by either filling out Part C of the rebate application or Form GST288 if you need more space to list all of the receipts. You do not have to include receipts or invoices with your application. However, you have to keep these documents in case the CRA asks to see them at a later date.

Filing deadline

You have to file your rebate application within four years after the end of the reporting period in which the tax became payable.

Reason code 7 – Taxable sale of real property by a non-registrant (subsection 257(1)) or taxable sale of capital personal property by a municipality or designated municipality who is a non-registrant (subsection 257.1(1))

Rebate for taxable sale of real property by a non-registrant

Generally, this rebate is available when a person who is not registered for the GST/HST (a non-registrant) makes a taxable sale of real property and the non-registrant paid the GST/HST on the purchase of that property and/or on improvements made to that property but was previously unable to recover that tax.

A non-registrant may claim this rebate to recover some or all of the GST/HST payable by the non-registrant on the purchase of the real property and/or on improvements made to the property.

Eligibility

You can apply for this rebate if all of the following conditions are met:

• You are not a GST/HST registrant
• You paid the GST/HST on real property such as land, a building, or an interest in real property when you last acquired the property and/or when you made improvements to it
• You made a taxable sale of the property, including a deemed taxable sale

If you need help determining whether your sale of real property is taxable or whether you are eligible for this rebate, call 1-800-959-8287.

Calculating the rebate

The amount of your rebate is equal to the lesser of:

• the basic tax content of the real property at the time of the sale, or the deemed sale (see the instructions below)
• the GST/HST payable on your sale or deemed sale of the real property, or the GST/HST that would have been payable on the sale had the property not been part of the supply of a business where no tax was payable because you and the purchaser made a joint election; for more information, see Form GST44, Election Concerning the Acquisition of a Business or Part of a Business

As you are not a registrant, you will generally calculate the basic tax content of your property by totalling the amount of the GST/HST payable by you on your last acquisition of the property and for any improvements you made to the property since it was last acquired. Next, deduct any amounts that you were entitled to recover by rebate, refund, remission or otherwise. Then, take depreciation in the value of the property into account by multiplying the difference calculated previously by a depreciation factor.

Generally, the basic tax content formula is as follows:

(A – B) × C

where:

A is the GST/HST payable by you on your last acquisition or importation of the property and for any improvements you made to it since it was last acquired

B is any rebate or refund you were entitled to claim (or would have been entitled to claim if you had not been entitled to claim an ITC) for the GST/HST payable on your last acquisition of the property and improvements you made to it since you last acquired it, but not including ITCs you were entitled to claim

C is the lesser of:

• 1
• the fair market value of the property at the time you made, or were deemed to have made, the taxable sale of the property divided by the amount payable (before tax) on your last acquisition of the property and for improvements you made to it since you last acquired it

If you are a public sector body not dealing at arm's length with the purchaser, the amount of your rebate is equal to the lesser of:

• the basic tax content of the real property at the time of the sale
• the amount determined by the following formula:

(A / B) × C

where:

A is the basic tax content of the real property at the time of the sale

B is the amount that would be the basic tax content of the property at the time of the sale, if it were determined without deducting any GST/HST you were exempt from paying under any other law or were entitled to recover by rebate, refund, remission or otherwise

C is the GST/HST payable on your sale of the real property, or the GST/HST that would have been payable on the sale had the property not been part of the supply of a business where no tax was payable because you and the purchaser made a joint election; for more information, see Form GST44

Filing instructions

Determine whether your rebate is equal to the basic tax content of the real property or to the GST/HST payable on your sale of the property or deemed taxable sale (whichever is less). If you are a public sector body that is not dealing at arm's length with the purchaser, use the calculation (A/B) × C to determine the amount of your rebate.

For details on how to calculate your total rebate, see Part D – Rebate claimed.

Documents to include with your rebate application

Include the following information and documents with your application:

• a letter of explanation describing the circumstances for your rebate claim, including your original intent for the property and, if your intentions for the property changed, a description of your later intentions (for example, you originally purchased the property to construct your own house but later decided to subdivide and sell the land instead)
• the address of the property and a description of the property (for example, vacant land or substantially renovated housing)
• your use of the property (for example, your personal residence or a rental property)
• a detailed listing (using Part C of Form GST189) of the GST/HST paid on any improvements you made to the property that you included in your basic tax content calculation and a description of those improvements
• a copy of the Statement of Adjustments from your original purchase of the property

If you sold the property, also include the following information and documents with your rebate application:

• a copy of the Statement of Adjustments for the sale of the property
• the date the payment for the sale of the property became due or, if it was paid to you before the due date, the date it was paid to you by the purchaser
• the full name and address of the purchaser (include the purchaser's trading name if this is different, and indicate whether or not the purchaser is a GST/HST registrant; where applicable, provide the business number of the purchaser)
• if you were responsible for collecting the tax, your GST/HST return (Form GST62), in which you are reporting the GST/HST payable by the recipient on your sale; if you have already filed your return, attach a copy of it with the rebate application
• an indication as to whether or not you are a non-resident

If you made a deemed taxable sale of the property, also include the following information and documents with your rebate application:

• the date you are deemed to have collected the GST/HST on that deemed sale
• your GST/HST return (Form GST62), in which you are reporting the GST/HST payable on your deemed sale; if you have already filed your return, attach a copy of it with the rebate application
• the fair market value of the property and an explanation of how you determined the fair market value

In the case of a property seizure, provide the CRA with the expiry date of the redemption period.

For more information, see Restriction on claiming a rebate in the case of a seizure of real property or capital personal property.

Rebate for taxable sale of capital personal property by a municipality who is a non-registrant or capital personal property that is designated municipal property by a designated municipality who is a non-registrant

Generally, this rebate is available when a non-registrant municipality makes a taxable sale of capital personal property or a non-registrant designated municipality makes a taxable sale of capital personal property that is designated municipal property and the municipality or designated municipality paid the GST/HST on the purchase of that property and/or on improvements to the property, but was previously unable to recover that tax.

The municipality or designated municipality may claim this rebate to recover some or all of the tax payable when it purchased the property and/or made improvements to it.

Eligibility

You can apply for this rebate if all of the following conditions are met:

• You are a municipality or designated municipality that is not a GST/HST registrant
• You paid or are deemed to have paid the GST/HST on the purchase of capital personal property (for example, a computer, equipment, or office furniture)
• You later sell that property (for designated municipalities, the capital personal property sold must be designated municipal property)
• Your sale of that capital personal property is taxable and the GST/HST became payable or would have been payable on the sale had the property not been part of a supply of a business where no tax was payable because you and the purchaser made a joint election. For more information, see Form GST44 or call 1-800-959-8287

Calculating the rebate

The amount of the rebate is equal to the lesser of:

• the basic tax content of the capital personal property at the time of the sale
• the GST/HST payable on your sale of the capital personal property, or the GST/HST that would have been payable on the sale had the property not been part of the supply of a business where no tax was payable because you and the purchaser made a joint election; for more information, see Form GST44

For more information on how to calculate the basic tax content, see Calculating the rebate. For more information on municipalities, see Guide RC4049, GST/HST Information for Municipalities.

Filing instructions

Determine whether your rebate is equal to the basic tax content of the capital personal property or to the GST/HST payable by the recipient on the sale of the capital personal property (whichever amount is less).

Enter the amount of your rebate in Section 1 of Part D of the application as the GST/HST amount.

Documents to include with your rebate application

A municipality does not have to provide any documentation when it makes its rebate claim. However, it has to keep documents to support its claim in case the CRA asks to see them at a later date.

Filing deadlines for both real property and capital personal property

File your rebate application within two years after the day the amount for your sale of the property becomes payable or is paid without having become payable, or within two years from the day the redemption period expires, if applicable. For more information about redemption periods, see Restriction on claiming a rebate in the case of a seizure of real property or capital personal property.

Exceptions for remitting GST/HST on taxable sales of real property

Generally, when you sell taxable real property or capital personal property, you have to collect the GST/HST from the purchaser and remit the GST/HST to the CRA. However, there are some exceptions for taxable sales of real property.

You may not have to collect the GST/HST on a taxable sale of real property. For example, the purchaser has to remit the tax on their purchase to the CRA directly if:

• the purchaser is registered for the GST/HST (if, however, the purchaser is a registered individual buying a residential complex or cemetery plot, you have to collect the tax)
• you are a non-resident
• you and the purchaser have made a type 2 election on Form GST22, Real Property – Election to Make Certain Sales Taxable

Using your rebate to reduce your remittance of GST/HST

If you are responsible for collecting the GST/HST from the purchaser, report that GST/HST and remit it to the CRA using Form GST62.

Generally, the amount of your GST/HST remittance will be the amount you indicate as net tax for GST/HST purposes on line 109 of Form GST62. However, if you are entitled to a rebate under reason code 7, you can use the amount of your rebate to reduce the amount of your GST/HST remittance. To do this, enter the amount of your GST/HST rebate on line 111 of Form GST62. The amount of your GST/HST remittance is equal to the amount on line 109 minus the amount on line 111.

File your rebate application together with Form GST62 if you want to reduce your remittance by the amount of your rebate.

File Form GST62 within one month after the month in which the transaction occurred. The CRA may assess penalties and interest if it does not receive Form GST62 and any net tax remittance by the due date.

Restriction on claiming a rebate in the case of a seizure of real property or capital personal property

A creditor can seize a person's real property or capital personal property for non-payment of a debt and sell it to a third party to recover the debt. If your property is seized, the CRA considers you to have made a sale to the creditor at the time of the seizure. When such a sale is taxable, you are eligible for a rebate under reason code 7, as long as all of the other conditions are met.

However, you may have a legal right under federal or provincial law, or under an agreement relating to a debt security, to redeem the property within a certain time after the creditor's sale of the property.

In such a case, you cannot apply for the rebate unless the time limit for redeeming the property has expired and you have not redeemed the property. In addition, the payment for your sale of the property to the creditor is deemed to have become due on the day the time limit for redeeming the property expired.

Reason code 8 – Eligible travel expenses of an Indian band, a tribal council, or a band-empowered entity

Eligibility

A reason code 8 rebate is available when the GST/HST has been paid on eligible travel expenses incurred by a band, tribal council, or band-empowered entity. In addition, a reason code 8 rebate is available to a band, tribal council, or band-empowered entity when they reimburse or pay a reasonable allowance to their employees or officials for eligible travel expenses incurred on their behalf.

Eligible travel expenses include off-reserve purchases of transportation, meeting rooms, short-term accommodation, meals, and entertainment that are acquired for band management activities or for real property on reserve.

No rebate is available under reason code 8 when the tax paid was not the GST/HST. That is, there is no rebate for tax imposed by a First Nation (FNT or FNGST).

Filing instructions

For details on how to calculate your total rebate, see Part D – Rebate claimed.

Documents to include with your rebate application

Include the following information and documents with your application:

• a complete list of all receipts and invoices you are claiming by either filling out Part C of the rebate application or Form GST288 if you need more space to list all of the receipts
• copies of all receipts and invoices that you list, unless a written waiver is issued
• proof of payment for invoices, unless a written waiver is issued

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.

An Indian band, a tribal council, or a band-empowered entity can apply in writing to their local tax services office, GST/HST Refund Integrity Section (Audit), to request a letter waiving the need to submit copies of their receipts. The request should include details of the expected frequency of filing reason code 1A or 8 rebate claims and the estimated amount of the annual purchases subject to the rebate. Audit will issue a letter indicating if a waiver has been granted; until such time the Indian band, tribal council, or band-empowered entity is required to submit copies of receipts with its rebate application. The granting of the waiver is on the condition that original receipts are retained on file for audit purposes. In addition, there is still the requirement to fill out "Part C – Details of rebate application" on Form GST189.

Filing deadline

You have to file your rebate application within two years after the day you paid or remitted the amount.

You can submit only one rebate application per calendar month.

Reason code 9 – Lease of land for residential purposes (subsection 256.1(1))

Eligibility

You may be eligible for a rebate of the GST/HST you paid or were deemed to have paid on land that you own or lease if you lease the land to a particular person who leases the land to a third person, and has to self-assess and remit the tax on a value that includes the land. For example, the particular person may have to self-assess if that person constructs and supplies a house under a long-term lease for its residential use by an individual.

Calculating the rebate

Calculate your rebate using the following formula:

A – B

where:

A is the total of all the GST/HST that was payable for your last purchase or deemed purchase of the land (or that would have been payable on your purchase had the land not been part of a supply of a business where no tax was payable because you and the vendor made a joint election) and for improvements that you made to it before the person you are leasing the land to had to self-assess

B is the total of other rebates and ITCs that you were entitled to claim in relation to your purchase of the property, or improvements you made to it

Filing instructions

Enter the result of your calculation in Section 1 of Part D of Form GST189 as the GST/HST amount.

Documents to include with your rebate application

Include the following information and documents with your application:

• a complete list of all receipts and invoices you are claiming by either filling out Part C of the rebate application or Form GST288 if you need more space to list all of the receipts
• a copy of the lease agreement
• the name and address of the person to whom you are leasing the land; if you are leasing the land to a person who constructed residential rental property on the land, be sure to give the full name (and trading name, if applicable) and address of the builder
• whether or not the person you are leasing to is registered for GST/HST purposes
• the address of the land
• the date the person to whom you are leasing the land becomes liable, or is reasonably expected to become liable, to self-assess the GST/HST on a value that includes the land

Do not include receipts or other documents with your rebate application. However, keep these documents in case the CRA asks to see them at a later date.

Filing deadline

You have to file your rebate application within two years after the day the person to whom you are leasing the land has to self-assess the GST/HST.

For more information about this rebate, see GST/HST Memorandum 19-3-5, Rebate to Owner of Land Leased for Residential Use.

Reason code 10 – Non-registered non-resident recipient of a taxable supply of an installation service – rebate paid or credited by registered supplier (subsection 252.41(2))

Eligibility

You can apply for a rebate of the GST/HST on an installation service which the supplier may pay or credit to you if all of the following conditions are met:

• You are a non-resident
• You are not registered under the normal GST/HST regime
• You or another non-resident who is not registered under the normal GST/HST regime supplied a good on an installed basis to a person who is registered under the normal GST/HST regime
• You are a recipient of a taxable supply of a service made in Canada by a supplier, who is registered under the normal GST/HST regime, of installing the goods in real property located in Canada so that the goods can be used by the recipient of the supply of the good
• You would have had to pay the GST/HST on the installation services if the supplier had not paid or credited the rebate to you

In some cases, a person other than the non-registered non-resident supplier of the good may apply for the rebate.

Joint and several liability

If a supplier pays or credits a GST/HST rebate to a person and the supplier knows or ought to know that the person is not entitled to all or part of the rebate, both the supplier and the person who received the rebate are liable to repay the amount to the CRA.

Filing instructions

Make sure to indicate the amount of GST/HST you would have paid if the supplier had not paid or credited the amount to you. For details on how to calculate your total rebate, see Part D – Rebate claimed.

The GST/HST-registered supplier of the installation services who pays or credits the rebate to you has to fill out Part F of Form GST189. The supplier must then send the application with their GST/HST return and can claim the amount paid or credited on line 107 of the return.

Documents to include with your rebate application

The registered supplier does not have to include any supporting documents (for example, a receipt or invoice for the installation service) when the GST/HST return and the rebate application are filed. Both the supplier and the purchaser need to keep their copies of these documents on file in case the CRA asks to see them at a later date.

Filing deadline

The registered supplier has to file the rebate application with their GST/HST return for the reporting period in which they paid or credited the rebate amount and can deduct the amount on line 107 of the return.

Reason code 11 – Non-registered non-resident recipient of a taxable supply of an installation service – rebate not paid or credited by supplier (subsection 252.41(1))

Eligibility

You can apply for a rebate of the GST/HST on an installation service if all of the following conditions are met:

• You are a non-resident
• You are not registered under the normal GST/HST regime
• You or another non-resident who is not registered under the normal GST/HST regime supplied a good on an installed basis to a person who is registered under the normal GST/HST regime
• You are a recipient of a taxable supply of a service made in Canada by a supplier who is registered under the normal GST/HST regime of installing the good in real property located in Canada so that the good can be used by the recipient of the supply of the good
• You paid the GST/HST on the installation service

In some cases, a person other than the non-registered non-resident supplier of the good may apply for the rebate.

Filing instructions

For details on how to calculate your total rebate, see Part D – Rebate claimed. Indicate the date the installation service was completed in Part C of the application.

Documents to include with your rebate application

Include the following information and documents with your application:

• a complete list of all receipts and invoices you are claiming by either filling out Part C of the rebate application or Form GST288 if you need more space to list all of the receipts
• copies of all receipts and invoices that you list
• proof of payment for invoices
• completion date of the installation service

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.

Filing deadline

You have to file your rebate application within one year after the completion of the installation service.

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 (section 261.2)

If you are resident in a participating province and have paid the provincial part of the HST on goods that you imported into Canada at a place in another province for consumption or use in a province other than your province of residence, you may be entitled to a rebate of the provincial part of the HST paid or a portion thereof using reason code 12.

Generally, this rebate is not available to SLFIs. However, if you are an SLFI that is an insurer or a surety, a rebate may be available in certain limited situations. For more information, call 1-855-666-5166.

Eligibility

You can apply for this rebate if all of the following conditions are met:

• You are a resident of a participating province and paid the HST on goods that you imported into Canada
• The goods were imported for consumption or use exclusively (90% or more) in a province different from the participating province in respect of which the provincial part of the HST paid on importation was calculated
• You have paid all provincial levies, if any, that are imposed on the goods
• The total of all tax that you are eligible to claim for this rebate, shown on receipts attached to your application, is at least CAN$25

Calculating the rebate

Use the following formula to determine the amount of the rebate you can claim for goods that are imported for consumption or use exclusively (90% or more) in a province:

A – B

where:

A is the provincial part of the HST paid on importation

B is either zero for specified items (specified items relate to property covered by the Deduction for Provincial Rebate (GST/HST) Regulations) or in any other case, the amount of the provincial part of the HST that would have been payable on the importation of the goods if the provincial part were calculated at the (lower) provincial rate for the province in which the goods were imported for consumption or use

Filing instructions

For details on how to calculate your total rebate, see Part D – Rebate claimed.

Documents to include with your rebate application

Include the following information and documents with your application:

• a complete list of all receipts and invoices you are claiming by either filling out Part C of the rebate application or Form GST288 if you need more space to list all of the receipts
• copies of all receipts and invoices that you list
• proof of payment for invoices
• proof of payment of all taxes imposed outside the participating provinces that are payable, if any, on all of the purchases you listed

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.

Filing deadline

You have to file your rebate application within one year after the day that the tax becomes payable.

If you are an individual, you can only claim a rebate once in each calendar quarter. Otherwise, a rebate can be claimed once every calendar month.

Reason code 13 – Intangible personal property or services acquired in a participating province (section 261.3)

This rebate is for the provincial part of the HST or portion thereof that becomes payable by a person on supplies of intangible personal property or services acquired in a particular participating province for consumption, use, or supply, in whole or in part, in non-participating provinces or provinces for which the provincial part of the HST is lower than the particular participating province.

Generally, this rebate is not available to SLFIs. However, if you are an SLFI that is an insurer or a surety, a rebate may be available in certain limited situations. For more information, call 1-855-666-5166.

Eligibility

You can apply for this rebate if all of the following conditions are met:

• You are a resident of Canada and the HST becomes payable by you on a supply of intangible personal property or a service
• The intangible personal property or service is acquired for consumption, use, or supply significantly (10% or more) in provinces for which the provincial part of the HST is lower than the participating province in which the intangible personal property or service was acquired (for non‑participating provinces, the provincial part of the HST is treated as being 0%)
• The total of all tax that you are eligible to claim for this rebate, shown on receipts attached to your application, is at least CAN$25. Each receipt must show tax of at least CAN$5 that you are eligible to claim

Calculating the rebate

Use the following formula to determine the amount of the rebate you can claim as the recipient of a supply made in a particular participating province of intangible personal property or a service:

A – B

where:

A is the amount of the provincial part of the HST that becomes payable for the supply

B is the total of all amounts, each of which is determined for a participating province by the formula:

C × D

where:

C is:

• zero if the property or service is a specified item for the participating province
• in any other case, the amount of tax that would have become payable by the person for the supply if that tax were calculated on the amount of consideration for the supply:
  • at the tax rate for the participating province, if the tax rate for the participating province is lower than the tax rate for the particular participating province
  • in any other case, at the tax rate for the particular participating province

D is the extent (expressed as a percentage) to which you acquired the property or service for consumption, use, or supply in the participating province

Filing instructions

For details on how to calculate your total rebate, see Part D – Rebate claimed.

Documents to include with your rebate application

Include the following information and documents with your application:

• a complete list of all receipts and invoices you are claiming by either filling out Part C of the rebate application or Form GST288 if you need more space to list all of the receipts
• copies of all receipts and invoices that you list
• proof of payment of 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.

Filing deadline

You have to file your rebate application within one year after the day that the tax became payable.

If you are an individual, you can only claim a rebate once in each calendar quarter. Otherwise, a rebate can be claimed once every calendar month.

Reason code 16 – Provincial point-of-sale rebate on qualifying items

Participating provinces provide a point-of-sale rebate of the provincial part of the HST payable on qualifying items. When vendors provide point-of-sale rebates on the provincial part of the HST, they only collect the 5% federal part of the HST payable on the sale of these items.

Books

Books eligible for the point-of-sale rebate include:

• a printed book or an update of a printed book
• an audio recording, all or substantially all of which is a spoken reading of a printed book
• composite property that consists of a printed book and a read-only medium (or a right to access a website under certain conditions), which is wrapped, packaged or prepared for sale as a single product under specific situations
• a bound or unbound printed version of scripture of any religion

For more information, see GST/HST Memorandum 13-4, Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures.

Children's clothing

The following goods are qualifying children's clothing for the purposes of the point-of-sale rebate:

• clothing designed for babies (including baby bibs, bunting blankets, and receiving blankets)
• clothing designed for children, up to and including girls' Canada standard size 16 and boys' Canada standard size 20, or clothing designed for girls and boys in sizes extra small, small, medium, or large if the clothing does not have a qualifying Canada standard size
• hosiery or stretchy socks, hats, ties, scarves, belts, suspenders, mittens, and gloves in sizes and styles designed for children or babies

The following goods are not qualifying children's clothing for the purposes of the point-of-sale rebate:

• adult-sized garments even if purchased for a child
• costumes
• children's garments of a class that is used exclusively in sports or recreational activities
• children's footwear and children's diapers

Children's footwear

Children's footwear designed for babies, girls, and boys that have an insole length of 24.25 centimetres or less qualify for the point-of-sale rebate. Qualifying children's footwear does not include footwear that is used exclusively in sports or recreational activities (such as skates, rollerblades, ski boots, or cleats).

Children's diapers

Diapers, including cloth and disposable diapers, designed for babies and children, diaper inserts and liners, rubber pants, and training pants qualify for the point-of-sale rebate. Incontinence products are generally zero-rated under the HST.

Children's car seats

Children's car seats and car booster seats that are restraint systems or booster cushions that conform to the Canada Motor Vehicle Safety Standards 213, 213.1, 213.2, and 213.5 under the federal Motor Vehicle Restraint Systems and Booster Seats Safety Regulations qualify for the point-of-sale rebate.

Qualifying heating oil

Fuel that is suitable for use as heating oil qualifies for the point-of-sale rebate where it is marketed or sold as fuel for use as heating oil for heating homes, buildings, or similar structures. Heavy fuel oil, or fuel sold as fuel for use in internal combustion engines, does not qualify.

Qualifying newspapers

Print newspapers that contain news, editorials, feature stories, or other information of interest to the general public, and that are published at regular intervals, typically on a daily, weekly, or monthly basis, qualify for the point-of-sale rebate. Flyers, inserts, magazines, shoppers and periodicals do not qualify.

Qualifying prepared food and beverages

Qualifying prepared food or beverages that are ready for immediate consumption and that are sold for a total consideration of not more than $4.00, whether consumed on or off the premises where they are sold qualify for the point-of-sale rebate. Qualifying items include:

• food or beverages heated for consumption
• salads not canned or vacuum-sealed
• sandwiches and similar products other than when frozen
• platters of cheese, cold cuts, fruits, or vegetables, and other arrangements of prepared food
• cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products when they are not pre-packaged for sale to consumers and are sold as single servings in quantities of less than six
• ice cream, ice milk, sherbet, frozen yogurt or frozen pudding, non-dairy substitutes for any of the foregoing, or any product that contains any of the foregoing sold in single servings and not pre-packaged
• other food items that are not zero-rated as basic groceries solely by virtue of the types of sales made at the establishment where they are sold (for example, the sale of a bagel or a plain croissant in a restaurant)
• non-carbonated beverages, when dispensed at the place they are sold
• any of the following beverages where the supply is not a zero-rated supply:
  • milk (flavoured or unflavoured)
  • soy, rice or almond-based beverages, or similar non-dairy beverages that are substitutes for milk
  • non-carbonated fruit juice or fruit-flavoured beverages, other than milk-based beverages, that contain 25% or more by volume of a natural fruit juice or a combination of natural fruit juices, or a natural fruit juice or a combination of natural fruit juices that have been reconstituted into the original state
• any of the following beverages when sold with qualifying food or beverages listed above and the supply of which is not a zero-rated supply:
  • carbonated beverages, when dispensed at the place they are sold
  • other beverages (including carbonated beverages not listed above) when sold in a can, bottle, or other primary container that contains a quantity not exceeding a single serving and not sold in multiples, pre-packaged by the manufacturer or producer, of single servings
• any of the following food when supplied in combination with a qualifying food or beverage item listed above for a single consideration:
  • cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products when they are pre-packaged for sale to consumers in quantities of less than six items each of which is a single serving
  • ice cream, ice milk, sherbet, frozen yogurt or frozen pudding, non-dairy substitutes for any of the foregoing, or any product that contains any of the foregoing, when pre-packaged and sold in single servings
  • other snack foods, such as chips, salted nuts, popcorn, candies, fruit bars, and granola bars

Wine, spirits, beer, malt liquor, or other alcoholic beverages would not be qualifying beverages for the purposes of the point-of-sale rebate.

Qualifying and non-qualifying items purchased together

In calculating whether the supply of qualifying prepared food and beverages has been made for a total price of $4.00 or less, only the qualifying prepared food and beverages are included in the calculation of the $4.00 threshold.

Eligibility

Generally, if you buy a qualifying item in a participating province that provides a provincial point-of-sale rebate for the qualifying item, the registrant supplier will credit you with the rebate of the provincial part of the HST due at the time of your purchase. This means that you will usually not pay the provincial part of the HST when you buy a qualifying item in a participating province that provides a provincial point-of-sale rebate for the qualifying item.

The point-of-sale rebate applies to sales of qualifying items at retail establishments, over the Internet, and at any point in the distribution chain. However, if the registrant supplier does not credit the rebate to you, you can apply for a rebate of the provincial part of the HST paid on the sale of qualifying items under reason code 16.

You can apply for this rebate if:

• you bought a qualifying item in a participating province that provides a provincial point-of-sale rebate for the qualifying item, you paid the provincial part of the HST and the registrant supplier did not credit you with the rebate of the provincial part of the HST due at the time of your purchase
• you brought a qualifying item into a participating province that provides a provincial point-of-sale rebate for the qualifying item and you have self-assessed and remitted the provincial part of the HST at the applicable rate for the participating province

If you are a GST/HST registrant, you can also claim an ITC to recover the 5% federal part of the HST paid. You cannot claim an ITC to recover the provincial part of the HST paid. Instead, apply for a rebate under reason code 16.

Calculating the rebate

If you are eligible for a rebate of the provincial part of the HST, multiply the amount of the HST by:

• 8/13 for those purchases taxed at 13%
• 10/15 for those purchases taxed at 15%

Filing instructions

For details on how to calculate your total rebate, see Part D – Rebate claimed.

Documents to include with your rebate application

Include the following information and documents with your application:

• a complete list of all receipts and invoices you are claiming by either filling out Part C of the rebate application or Form GST288 if you need more space to list all of the 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.

Filing deadline

You have to file your rebate application within four years from the day the tax became payable.

Reason code 20 – Remission order

Use this reason code if you are filing Form GST189 as a result of a remission order granted under the Financial Administration Act.

A remission order is a rare and extraordinary measure. Remission orders provide full or partial relief from federal tax, interest, penalty, or other debt paid or payable under legislation administered by the CRA. Remission may be considered where relief is warranted but can't be achieved under applicable tax laws, through an assessment, or through other actions.

Do not use Form GST189 to submit a request for remission. You must submit your request for remission and be granted a remission order before applying for a GST/HST rebate.

For more information, go to Remission.

Eligibility

You are not entitled to this rebate if any of the following situations apply to you:

• You have not been granted a remission order
• The amount claimed has previously been rebated, refunded or remitted to you
• You claimed or were entitled to claim an ITC in respect of the rebate amount
• You obtained or were entitled to obtain a rebate, refund or remission of GST/HST under another provision of a federal statute
• You received a credit note or you issued a debit note in respect of an adjustment, rebate or credit
• In the event of a bankruptcy, you should receive a rebate to which you were entitled before the appointment of a trustee in bankruptcy, and you have not filed all your returns and remitted all outstanding amounts in respect of reporting periods that ended before the appointment
• The deadline for filing the rebate application has passed

If you need help determining if you are eligible for this rebate, call 1-800-959-8287.

Calculating the rebate

Calculate the rebate amount by following the instructions given in the remission order.

If you qualify for a rebate under a remission order, you must apply for the rebate in the period established in that order.

Filing instructions

For details on how to calculate your total rebate, see Part D – Rebate claimed.

Documents to include with your rebate application

Include the following information and documents with your application:

• a complete list of all receipts and invoices you are claiming by either filling out Part C of the rebate application or Form GST288 if you need more space to list all of the receipts
• copies of all receipts and invoices that you list
• proof of payment for invoices
• copy of the granted remission order including the remission order number

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.

Filing deadline

You have to file your rebate application within the period established by the remission order.

Reason code 23 – Ontario First Nations point-of-sale relief

The Government of Ontario made regulations under the Retail Sales Tax Act of Ontario that allow for point-of-sale relief equal to the 8% provincial part of the HST to be provided to individuals registered under the Indian Act, Indian bands, or band councils for purchases of qualifying property and services made off a reserve. This relief is referred to as the Ontario First Nations point-of-sale relief.

As a result, GST/HST-registrant suppliers in Ontario may credit an amount equal to the 8% provincial part of the HST at the point of sale.

For information on what property or services qualify, who is eligible, and the documents required to support the amounts credited, go to Government of Ontario – Harmonized Sales Tax. To see the regulations, go to Government of Ontario – e-Laws.

How to account for the Ontario First Nations point-of-sale relief

If you are a GST/HST registrant, you can file your Ontario First Nations point-of-sale relief rebate applications online with your GST/HST returns. Use GST/HST NETFILE, or the "File a return" service in My Business Account to submit your First Nations point-of-sale relief. For more information, go to GST/HST NETFILE or My Business Account.

On their GST/HST return, a GST/HST-registrant supplier that credits amounts for the Ontario First Nations point-of-sale relief would:

• include the amount of HST collected or collectible for these supplies on line 103 at the full 13% rate (if you are filing your GST/HST return online, include this amount on line 105)
• report the amounts credited at the point of sale on line 111
• submit Form GST189 and indicate in Section 2 of Part D the total amount claimed and the reporting period in which the amounts credited at the point of sale have been included on line 111

For more information, see GST/HST Info Sheet GI-106, Ontario First Nations Point-of-Sale Relief – Reporting Requirements for GST/HST Registrant Suppliers.

Documents to include with your rebate application

You do not have to include receipts or invoices with your application. However, you have to keep these documents in case the CRA asks to see them at a later date.

Filing deadline

You have to file your rebate application within four years from the day you credited the amount to the purchaser. You may be subject to a penalty if your application is received after this date.

Reason code 24 – Poppies and wreaths (subsection 259.2(2))

Eligibility

If you are a Legion entity, you may apply for a 100% rebate of the GST/HST paid or payable on poppies or wreaths you acquired, imported or brought into a participating province during a claim period.

If you are a GST/HST registrant, your claim period is the same as your reporting period for your GST/HST returns. If you are a non-registrant, your claim period is a six-month period covering either the first two fiscal quarters or the last two fiscal quarters of your fiscal year.

Filing instructions

For details on how to calculate your total rebate, see Part D – Rebate claimed.

Documents to include with your rebate application

Include the following information and documents with your application:

• a complete list of all receipts and invoices you are claiming by either filling out Part C of the rebate application or Form GST288 if you need more space to list all of the receipts
• copies of all receipts and invoices that you list

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.

Filing deadline

You have to file your rebate application within four years after the last day of your claim period in which the tax became payable, or was paid without having become payable.

You can submit only one rebate application for any claim period.

Reason code 25 – Subsection 261.31(2) rebate for certain investment plans and segregated funds of an insurer

Eligibility

The rebate payable under reason code 25 may be available to you if you are:

• an investment plan or a segregated fund of an insurer that is not an SLFI, such as a trust governed by an RRSP that is not an SLFI

• a provincial stratified investment plan that is an SLFI

For the definition of investment plan and segregated fund of an insurer, see GST/HST Memorandum 17-6, Definition of Listed Financial Institution.

For the purposes of this rebate, a provincial stratified investment plan means a stratified investment plan (other than a provincial investment plan) with one or more provincial series.

For the purposes of this rebate, an investment plan is a provincial investment plan for a particular province at any time where the investment plan meets any of the following conditions:

• The investment plan is at that time a non-stratified investment plan described in section 11 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations (SLFI Regulations), the units of which are permitted, under the laws of Canada or a province, to be sold only in the particular province
• The investment plan is at that time a stratified investment plan, all the series of which are provincial series for the particular province
• The investment plan meets both of the following conditions:
  • The investment plan has, throughout the tax year in which the fiscal year of the investment plan that includes that time ends, a permanent establishment in the particular province, as determined in accordance with section 3 of the SLFI Regulations
  • The investment plan does not have, throughout that tax year, a permanent establishment in a province other than the particular province, as determined in accordance with section 3 of the SLFI Regulations

For the definition of stratified investment plan, provincial series, and non-stratified investment plan, see GST/HST Memorandum 17-6-1, Definition of Selected Listed Financial Institution. This memorandum also contains information on section 3 and section 11 of the SLFI Regulations.

How to calculate the rebate amount under section 261.31

If you are an investment plan or a segregated fund of an insurer that meets the eligibility criteria referred to above, apply the following formulas to calculate the rebate amount applicable to you under subsection 261.31(2) with respect to the provincial part of the HST payable under subsection 165(2), section 212.1, section 218.1, or Division IV.1.

There are separate formulas for each of the following:

• a provincial stratified investment plan
• a provincial investment plan
• another investment plan or a segregated fund of an insurer not mentioned in the first or second bullet

Provincial stratified investment plans

If you are a provincial stratified investment plan, use the formulas under the following three subheadings to calculate your rebate.

Rebate amount on tax payable under subsection 165(2)

If you are a provincial stratified investment plan and the provincial part of the HST is payable under subsection 165(2) in respect of a supply of property or a service made in a particular participating province, use the following formula to determine the amount of the rebate you can claim on these tax amounts for each provincial series:

(A – B) × C

where:

A is the amount of that tax payable

B is, if the provincial series is for a participating province, the amount of tax that would have become payable under subsection 165(2) in respect of the supply at that time if that tax were calculated at the provincial tax rate for that participating province; otherwise, B is zero

C is the extent (expressed as a percentage) to which the property or service was acquired for consumption, use, or supply in the course of the activities relating to the provincial series, as determined in accordance with section 51 of the SLFI Regulations

Rebate amount on tax payable under section 212.1 or 218.1 or subsection 220.06(1)

If you are a provincial stratified investment plan and the provincial part of the HST is payable on imported goods under section 212.1, on certain imported taxable supplies of tangible personal property under section 218.1, or on certain taxable supplies of tangible personal property under subsection 220.06(1), use the following formula to determine the amount of the rebate you can claim for a provincial series:

(D – E) × F

where:

D is the amount of that tax payable

E is, if the provincial series is for a participating province, the amount of tax that would have become payable under the applicable section or subsection in respect of the property at the particular time if that tax were calculated at the tax rate for that participating province; otherwise, E is zero

F is the extent (expressed as a percentage) to which the tangible personal property was acquired, or imported for consumption, use, or supply in the course of the activities relating to the provincial series, as determined in accordance with section 51 of the SLFI Regulations

Rebate amount on tax payable under subsection 220.05(1) or 220.07(1)

If you are a provincial stratified investment plan and the provincial part of the HST is payable under subsection 220.05(1) or subsection 220.07(1) in respect of tangible personal property brought into a particular participating province, use the following formula to determine the amount of the rebate you can claim for a provincial series:

(G – H) × I

where:

G is the amount of that tax payable

H is:

• if the provincial series is for the particular participating province, the amount of that tax
• if the provincial series is for a participating province, other than the particular participating province, the amount of tax that would have become payable under that subsection in respect of the bringing in of the property if the property were brought into the other participating province
• in any other case, zero

I is the extent (expressed as a percentage) to which the property was brought into the particular participating province for consumption, use, or supply in the course of the activities relating to the provincial series, as determined in accordance with section 51 of the SLFI Regulations

Provincial investment plans

If you are a provincial investment plan, use the formulas under the following three subheadings to calculate your rebate.

Rebate amount on tax payable under subsection 165(2)

If you are a provincial investment plan and the provincial part of the HST is payable under subsection 165(2) in respect of a supply of property or a service made in a particular participating province, use the following formula to determine the amount of the rebate you can claim:

A – B

where:

A is the amount of that tax payable

B is, if you are a provincial investment plan for a participating province, the amount of tax that would have become payable under subsection 165(2) in respect of the supply at the particular time if that tax were calculated at the tax rate for that participating province; otherwise, B is zero

Rebate amount on tax payable under section 212.1 or 218.1 or subsection 220.06(1)

If you are a provincial investment plan and the provincial part of the HST is payable on imported goods under section 212.1, on certain imported taxable supplies of tangible personal property under section 218.1, or on certain taxable supplies of tangible personal property under subsection 220.06(1), use the following formula to determine the amount of the rebate you can claim:

C – D

where:

C is the amount of that tax payable

D is, if you are a provincial investment plan for a participating province, the amount of tax that would have become payable under the applicable section or subsection in respect of the property at the particular time if that tax were calculated at the tax rate for that participating province; otherwise, D is zero

Rebate amount on tax payable under subsection 220.05(1) or 220.07(1)

If you are a provincial investment plan, and the provincial part of the HST is payable under subsection 220.05(1) or subsection 220.07(1) in respect of tangible personal property brought into a particular participating province, use the following formula to determine the amount of the rebate you can claim:

E – F

where:

E is the amount of that tax payable

F is:

• if you are a provincial investment plan for the particular participating province, the amount of that tax
• if you are a provincial investment plan for a participating province other than the particular participating province, the amount of the tax that would have become payable under that subsection in respect of the bringing in of the property if the property were brought into the other participating province
• in any other case, zero

Other investment plans and segregated funds

If you are not an SLFI and you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan), for example, a private investment plan or a pension entity that is not an SLFI, use the formulas under the following four subheadings to calculate your rebate.

Rebate amount on tax payable under subsection 165(2)

If you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan) that is not an SLFI and the provincial part of the HST is payable under subsection 165(2) in respect of a supply of property or a service made in a particular participating province, use the following formulas to determine the amount of the rebate you can claim:

A – B

where:

A is the amount of that tax payable

B is the total of all amounts, each of which is determined for a participating province by the following formula:
  

C × D

where:

C is the amount of tax that would have become payable under subsection 165(2) for the supply at the particular time if it were calculated at the tax rate for the participating province

D is the extent (expressed as a percentage) to which the investment plan or segregated fund may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province

Rebate amount on tax payable under section 212.1 or 218.1 or subsection 220.06(1)

If you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan) and the provincial part of the HST is payable on imported goods under section 212.1, on certain imported taxable supplies of tangible personal property under section 218.1, or on certain taxable supplies of tangible personal property under subsection 220.06(1), use the following formula to determine the amount of the rebate you can claim:

E – F

where:

E is the amount of that tax payable

F is the total of all amounts, each of which is determined for a participating province by the following formula:

G × H

where:

G is the amount of tax that would have become payable under the applicable section or subsection in respect of the property at the particular time if that tax were calculated at the tax rate for the participating province

H is the extent (expressed as a percentage) to which the investment plan or segregated fund may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province

Rebate amount on tax payable under section 218.1 or subsection 220.08(1)

If you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan) and the provincial part of the HST is payable under section 218.1 or subsection 220.08(1) in respect of a supply of intangible personal property or a service, use the following formula to determine the amount of the rebate you can claim:

I – J

where:

I is the amount of that tax payable

J is the total of all amounts, each of which is determined for a participating province by the following formula:

K × L

where:

K is the amount of tax that would have become payable under the applicable section or subsection at the particular time if the supply were acquired by the investment plan or segregated fund for consumption, use, or supply exclusively in the participating province

L is the extent (expressed as a percentage) to which the investment plan or segregated fund may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province

Rebate amount on tax payable under subsection 220.05(1) or 220.07(1)

If you are an investment plan or a segregated fund of an insurer (other than a provincial stratified investment plan or a provincial investment plan) that is not an SLFI and the provincial part of the HST is payable under subsection 220.05(1) or 220.07(1) in respect of bringing tangible personal property into a participating province, use the following formula to calculate your claim:

M – N

where:

M is the amount of that tax payable

N is the total of all amounts, each of which is determined for a participating province by the following formula:

O × P

where:

O is the amount of tax that would have become payable under the applicable subsection in respect of the bringing in of the property, if the property were brought into the participating province

P is the extent (expressed as a percentage) to which the investment plan or segregated fund may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province

Filing instructions

For details on how to calculate your total rebate, see Part D – Rebate claimed.

Documents to include with your rebate application

Include a complete list of all receipts and invoices you are claiming by either filling out Part C of the rebate application or Form GST288 if you need more space to list all of the receipts. You do not have to include receipts or invoices with your application. However, you have to keep these documents in case the CRA asks to see them at a later date.

Filing deadline

You have to file your rebate application within one year from the day that the tax became payable for the supply.

The investment plan or segregated fund can submit only one rebate application per calendar month.

Reason code 26 – Election under subsection 261.31(3) by the segregated fund and insurer

The election by the segregated fund and the insurer under subsection 261.31(3) allows the insurer to pay to, or credit in favour of, its segregated fund the amount of the subsection 261.31(2) rebate for tax that became payable, or was paid without having become payable, for supplies made by the insurer to its segregated fund (the relevant amount calculated under reason code 25).

In this case, the segregated fund must submit its rebate application to the insurer. Under subsection 234(5), the insurer may make a deduction equal to the amount of the rebate in determining its net tax for the reporting period in which the insurer paid or credited the amount of the rebate to the segregated fund. The insurer must send the rebate application with the return in which the deduction is claimed to the CRA.

You must fill out Part F if you are an insurer and want to pay or credit your segregated fund directly. For more information, see Part F – Registered supplier identification or insurer election.

Joint and several liability

If an insurer pays or credits a GST/HST rebate to its segregated fund, deducts the amount in determining its net tax, and the insurer knows or ought to know that the segregated fund is not entitled to an amount equal to all or part of the rebate, both the insurer and its segregated fund who received the rebate are liable to pay the amount to the CRA.

Filing instructions

For details on how to calculate your total rebate, see Part D – Rebate claimed.

The amount of the rebate is determined by using the applicable formula from reason code 25. The amount of the rebate that is subject to this election must be with respect to supplies made by the insurer to the segregated fund.

Documents to include with your rebate application

Include a complete list of all receipts and invoices you are claiming by either filling out Part C of the rebate application or Form GST288 if you need more space to list all of the receipts. You do not have to include receipts or invoices with your application. However, you have to keep these documents in case the CRA asks to see them at a later date.

Filing deadline

The segregated fund has to provide its rebate application to the insurer within one year after the day the tax becomes payable for the supply. The insurer has to fill out Part F and send the rebate application with its GST/HST return for the period in which the insurer paid or credited the rebate. The insurer reports the amount of the rebate on line 107 of its return.

The segregated fund can submit only one rebate application per calendar month.

Part C – Details of rebate application

Part C contains multiple rows for separately listing each receipt and invoice that is being claimed. Each row is broken down into five columns of information. In the first four columns, enter the receipt or invoice date, the receipt or invoice number or import entry number, the supplier's name, and a brief description of the purchase. In the fifth column include the amount of the actual GST/HST paid or the calculated amount of GST/HST based on the reason code.

List all receipts and invoices separately in Part C. If you need more space to list all of your receipts and invoices in Part C, use Form GST288.

Add all the amounts you listed in Part C and on Form GST288, if you used it, under GST/HST, and enter the total at the bottom of the column.

Part D – Rebate claimed

Fill out Section 1 to calculate the total rebate of GST/HST under reason codes 1A, 1C, 4, 5, 7, 8, 9, 10, 11, 12, 13, 16, 20, 24, 25 and 26.

Fill out Section 2 to claim the Ontario First Nations point-of-sale relief under reason code 23 only.

Section 1 – Rebate calculation

Step 1 – Fill out Part C of the application

You will use some of the information in Part C to calculate the amount of your rebate in Section 1 of Part D.

For information on filling out Part C, see Part C – Details of rebate application.

Step 2 – Fill out Section 1 of Part D of the application

Fill out Section 1 of Part D of the rebate application to report your amounts claimed (total from Part C or Form GST288, if applicable).

Reporting the amount of your rebate on your GST/HST return

Answer yes to the question in Section 1 of Part D only if you are filing your rebate application with your GST/HST return and are reporting the amount of your rebate on line 111. If you are doing this, indicate the reporting period of your GST/HST return on the rebate application.

If you are applying for a rebate under reason code 10, 16, or 26, do not report the amount of your rebate on line 111 of your GST/HST return. For reason code 10, the registered supplier, and for reason code 26, the insurer, who paid or credited the amount of the rebate to you will file your rebate application with their GST/HST return, claiming an adjustment on line 107. For reason code 16, you must file your rebate application with the Prince Edward Island Tax Centre.

Section 2 – Ontario First Nations point-of-sale relief

Fill out this section to report your total amount claimed for the Ontario First Nations point-of-sale relief credited on your off-reserve supplies of qualifying property and services.

Part E – Third-party information

Fill out Part E only if you want your cheque mailed to a third-party address and Form GST507 is included with your rebate application or was previously sent to the CRA, authorizing the third party listed in this section to receive the rebate cheque made payable to the claimant. The third-party information in Part E must match the information on Form GST507.

You do not need to fill out Part E if the third-party address is the same as the mailing address on your account.

Filling out Part E does not authorize the third party to be a representative for the claimant's account. To authorize a representative on your account, go to Representative authorization.

Filling out Part E does not provide any rebate authorization to the third party without a completed Form GST507. For more information on third-party authorizations, see Form GST507.

Tick the appropriate box in Part E to indicate whether Form GST507 is attached to the rebate application or that it was previously provided for this third party.

Do not fill out Part E if you are applying for a rebate under reason code 10, 23 or 26.

Part F – Registered supplier identification or insurer election

An authorized official of the registered supplier or insurer has to fill out and sign Part F of the rebate application when you request a rebate under reason code 10 or 26.

If you are applying for a rebate under reason code 10, by filling out Part F, the registered supplier is indicating that it is submitting the rebate request to the CRA and has paid or credited you with your rebate at the time of your purchase. For more information, see Reason code 10 – Non-registered non-resident recipient of a taxable supply of an installation service – rebate paid or credited by registered supplier (subsection 252.41(2)).

If you are applying for a rebate under reason code 26, by filling out Part F, the insurer is indicating that it is submitting the rebate request to the CRA and it has paid or credited the amounts to you. For more information, see Reason code 26 – Election under subsection 261.31(3) by the segregated fund and insurer.

Part G – Certification

Sign your rebate application, or a representative you have authorized using Form GST507 can sign your rebate application on your behalf. The CRA may return any unsigned rebate applications it receives.

Books and records

You must maintain proper documentation to support your rebate claim, including (if applicable) any calculations relating to the provincial part of the HST paid or self-assessed, in your files. You must keep adequate books and records, including original receipts and invoices for six years from the end of the year to which they relate. You may be asked for them at a later date.

Digital services

Individuals

For specific information about filing your rebate application electronically, see How to file your rebate application electronically.

Handle your business taxes online

My Business Account lets you view and manage your business taxes online.

Use My Business Account throughout the year to:

• make a payment online to the CRA with My Payment, create a pre-authorized debit (PAD) agreement, or create a QR code to pay in person at Canada Post
• file a return, view the status of filed returns, and adjust returns online
• submit documents to the CRA
• manage authorized representatives and authorization requests
• register to receive email notifications and to view mail from the CRA in My Business Account
• manage addresses, direct deposit information, program account names, operating names, phone numbers, and business numbers in your profile
• file an election related to GST/HST
• view and pay account balances
• calculate and pay instalment payments
• calculate a future balance
• transfer payments and immediately view the updated balance
• make an online request your account and view answers to common enquiries
• track the progress of certain files you have submitted to the CRA
• submit an audit enquiry
• request relief of penalties and interest
• manage multi-factor authentication settings

To sign in to or register for the CRA's digital services, go to:

• My Business Account, if you are a business owner
• Represent a Client, if you are an authorized representative

For more information, go to Digital services for businesses.

Receive your CRA mail online

Register for email notifications to find out when CRA mail, like your notice of assessment, is available in My Business Account.

For more information, go to Email notifications from the CRA – Businesses.

Create a pre-authorized debit agreement from your Canadian chequing account

A pre-authorized debit (PAD) is a secure online self-service payment option for individuals and businesses to pay their taxes. A PAD lets you authorize withdrawals from your Canadian chequing account to pay the CRA. You can set the payment dates and amounts of your PAD agreement using the CRA's secure My Business Account service. PADs are flexible and managed by you. You can use My Business Account to view your account history and modify, cancel, or skip a payment. For more information, go to Pay by pre-authorized debit.

For more information

If you need help

If you need more information after reading this guide, go to Taxes or call 1-800-959-5525.

Direct deposit

Direct deposit is a fast, convenient, and secure way to receive your CRA payments directly in your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit - Canada Revenue Agency or contact your financial institution.

Teletypewriter (TTY) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354.

If you use an operator-assisted relay service, call the CRA's regular telephone numbers instead of the TTY number.

Formal disputes (objections and appeals)

Your have the right to file and objection if you disagree with an assessment, determination, or decision.

For more information about objections and related deadlines, go to File an objection.

CRA service feedback program

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information about the Taxpayer Bill of Rights, go to Taxpayer Bill of Rights.

You may provide compliments or suggestions, and if you are not satisfied with the service you received:

1. Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to Contact the Canada Revenue Agency
2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee's supervisor
3. If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint, go to Submit service feedback

If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint to the Office of the Taxpayers' Ombudsperson.

Reprisal complaints

If you have received a response regarding a previously submitted service complaint or a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.

For more information, go to Reprisal Complaints.