How to apply

On this page

• Filing methods
• Filing deadline
• Documents to include

Filing methods

You can file a rebate application under reason code 16 online or by mail.

Direct deposit is available only for applications that are filed online.

Filing deadline

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

Documents to include

Include all of the following information and documents with your application:

• A complete list of all receipts and invoices you are claiming for the period covered by filling out the applicable section of the application or Form GST288, Supplement to Forms GST189 and GST498, if you need more space to list all receipts
• Copies of all receipts and invoices that you list
• Proof of payment for invoices
• Form GST507, Third-Party Authorization and Cancellation of Authorization for GST/HST Rebates, if it has not been previously sent and you want your rebate cheque mailed to a third-party address

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.

Your rebate claim may be delayed or denied if you do not include the required documents with your application.