Who can apply

Eligibility

You can apply for a rebate under reason code 1A if both of the following statements are true:

• You are an individual registered under the Indian Act, an Indian band or a band-empowered entity
• You paid an amount 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.

Claim conditions

You cannot claim a rebate under reason code 1A if any of the following statements are true:

• You received a refund or credit from a supplier for an amount of GST/HST paid in error
• You are an individual registered under the Indian Act, an Indian band or a band-empowered entity and you paid the 8% provincial part of the HST in Ontario for the purchase of qualifying off-reserve property or services
  You may be entitled to a different rebate

  You may be entitled to apply to the Ontario Ministry of Finance for a rebate equal to the 8% provincial part of the HST paid. Do not use Form GST189 to apply for the 8% provincial rebate.

  Learn more: Ontario Ministry of Finance

• 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 input tax credit for the amount
• You are entitled to obtain a rebate, refund or remission of the amount through another program or means
• The deadline for filing the rebate has passed

In the case of 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 the reporting periods that ended before the appointment.