After you apply

On this page

• Notice of assessment
• Change a processed application
• What records to keep

Notice of assessment

A notice of assessment will be issued after your rebate application has been processed. The notice of assessment explains the assessment of your rebate application and any changes that were made.

Change a processed application

If you want to change a processed rebate application, you may submit a reassessment request to the CRA with the following information:

• Business Number
• Period covered
• Reason for your request including any new or additional information

Reassessment requests for rebates under reason code 23 may be mailed to one of the following tax centres:

• If your address is in Ontario

  Sudbury Tax Centre
  GST/HST Rebates Processing
  1050 Notre Dame Avenue
  Sudbury ON  P3A 5C1

• If your address is not in Ontario

  Atlantic Tax Centre
  GST/HST Rebates Processing
  275 Pope Road
  Summerside PE  C1N 6A2

GST/HST registrants may submit reassessment requests that do not contain supporting documents, through My Business Account or Represent a Client, by selecting “Submit a written enquiry” within the “Enquires service” option.

What records to keep

You must keep all documents and other records to support your rebate application for six years from the end of the year to which they relate. If you want to destroy your records earlier, you have to send the CRA a written request and wait for written approval to do so.

Learn more: GST/HST Memorandum 15-1, General Requirements for Books and Records