How to apply
On this page
Filing methods
Apply for a rebate under reason code 4 by filling out:
Form GST189, General Application for GST/HST rebates
You cannot file a rebate application for reason code 4 online.
If you are filing a GST/HST return by mail and claiming a rebate on line 111 of your return, send the rebate application with your return.
Otherwise, send the rebate application to:
Prince Edward Island Tax Centre
GST/HST Rebates Processing
275 Pope Road
Summerside PE C1N 6A2
Do not send your rebate application to the CRA if the registered supplier of the property or service paid or credited the rebate to you. The supplier has to send your rebate application with its GST/HST return.
Filing deadline
For commercial goods you exported, other than artistic works that you manufactured or produced, you have to file your rebate application within one year after the date you exported the goods.
For property or services you acquired to consume or use in manufacturing or producing an eligible artistic work for export, you have one year from the date that the tax became payable on your acquisition to file the rebate application.
Information for suppliers that paid or credited the rebate amount
The supplier can claim a deduction for the amount of tax paid or credited to you. To do this, the supplier claims the deduction on its GST/HST return for the reporting period that includes the later of the following:
The last day the tax would have become payable by you on your purchase
The day the amount was paid or credited to you
Alternatively, the supplier can claim the deduction within one year of the later of these two days.
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 either filling out Part C 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
- Proof that the goods were exported from Canada within 60 days of their delivery to you (for example, see Form 7501, U.S. Entry Summary of the U.S. Customs Border Protection
- 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.
Page details
- Date modified: