Form GST189: Rebate under reason code 1C

Reason code 1C provides a rebate for amounts paid in error (subsection 261(1)) of the Excise Tax Act.

GST/HST break

If your rebate application is for GST/HST paid on qualifying items that were purchased during the tax break period of December 14, 2024 to February 15, 2025, go to Form GST189: Rebate under reason code 1C – GST/HST break.

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