Form GST495: Rebate of the provincial part of the HST
How to apply
Filing methods
You can file a rebate application for the provincial part of the HST online or by mail.
Direct deposit is available for applications that are filed online.
GST/HST registrants
GST/HST registrants can file their rebate application using the “File a rebate” service in:
Individuals
Use the “File a GST/HST rebate” service in My Account for Individuals.
Filing deadline
You have to file your rebate application within one year after the day that you remove the eligible goods from the participating province.
Filing restrictions
If you are an individual (including a sole proprietor), you may only file one rebate application during a calendar quarter. If you are not an individual or a sole proprietor, you may only file one rebate application during a calendar month.
If you would like to file a rebate for more than one visit to a participating province, you must combine your visits onto one application.
Documents to include
Include all of the following information and documents with your application:
- Copies of receipts for each purchase
- Proof of payment of applicable provincial taxes
- If the eligible goods were in storage, copies of receipts to substantiate the date of such storage
- In the case of a specified motor vehicle registered in a province, a copy of the vehicle registration from the province that the vehicle was brought into
Your rebate claim may be delayed or denied if you do not include the required documents with your application.
Receipts and supporting documentation sent with the application will not be returned to you. Do not send original receipts.
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