Who can apply

Rebate eligibility

You may be eligible for a rebate of the provincial part of the HST if all of the following statements are true:

You are a resident of Canada
You bought eligible goods in a participating province and paid HST on them
You bought the goods for consumption, use or supply exclusively (generally 90% or more) outside the participating province
You removed the goods from the participating province and brought them to another province or other area of Canada no later than 30 days after they were delivered to you (any amount of time that the goods were in storage in the participating province before you removed them is not counted as part of the 30 days)
You paid the applicable provincial taxes of the non-participating province or other area of Canada that the goods were brought into
If you are a consumer of the goods (other than specified motor vehicles), you are resident in the province or other area of Canada to which you brought the goods
Each receipt contains a minimum eligible amount of tax of $5
The total rebate amount of eligible tax is $25 or more

There are particular rebates of the provincial part of the HST that are not a part of this program.

Form GST189: Reason code 12: Rebate for goods imported at a place in a non-participating province or imported at a place in a participating province with a lower HST rate
Form GST189: Reason code 13: Rebate for intangible personal property or services acquired in a participating province