Example
A person that administers a legal aid plan is trying to determine the amount eligible for a rebate under reason code 5. The plan has paid GST on office expenses. A lawyer also provided legal services to the plan administrator and charged the plan GST. The lawyer incurred some expenses in his or her capacity as a lawyer providing services to the plan administrator (long distance calls and photocopying court decisions). The lawyer, in his or her capacity as agent of the plan administrator, requested a medical report.

The plan administrator is eligible to claim a rebate under reason code 5 for the GST/HST paid on the legal services provided by the lawyer, including the long‑distance calls and photocopies that are part of the legal services provided.

The plan administrator is not eligible to claim a rebate under reason code 5 for the office expenses and the medical report, as these are not supplies of legal services.

However, where the person responsible for administering the legal aid plan is a public service body, it may qualify for a public service bodies’ rebate for some of the tax paid on expenses that are not legal services, such as the office expenses, the medical report and any other purchases that are not legal services, at the rate applicable to that public service body.

Example 1
You are an individual who is not a GST/HST registrant. You bought vacant land for $100,000 and you paid $5,000 GST. You later subdivide that land into four equal parts.

All parts are of equal value and you sell one of these parts to an unrelated individual for $70,000. Your sale of that part of the land is taxable and the purchaser has to pay $3,500 GST ($70,000 × 5%).

Since you paid GST when you bought the land and the purchaser now has to pay GST on the part of the land that they bought from you, you can claim a rebate to recover some of the tax you paid when you bought the land.

You can recover only the amount of tax that can reasonably be considered as being for the part that you sold. Your rebate will be equal to the basic tax content of the part of the land that you sold or the amount of the tax payable on your sale, whichever is less.

You determine that $1,250 (which is one-fourth of the $5,000 tax you paid on your purchase of the land), can reasonably be considered as the amount of GST you previously paid for the part that you sold. Therefore, you determine the basic tax content of the part of the land that you sold as follows:

* We use $25,000 for the amount paid on the last acquisition because this is equal to 25% of the purchase price of $100,000 that you paid. This amount represents the part of the purchase price that is reasonable to consider as being for the part of the land that you sold.

** We use 1 as this is the maximum value that can be used for element C.

As the basic tax content of the part of the land that you sold is $1,250, which is less than the $3,500 GST that was due from the purchaser on your sale of that part of the land, you can claim a rebate of $1,250.

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Filing instructions

Determine whether your rebate is equal to the basic tax content of the real property or to the GST/HST payable on your sale of the property or deemed taxable sale (your rebate will be equal to whichever of these amounts is less). If you are a public sector body that is not dealing at arm’s length with the purchaser, use the calculation (A/B) × C to determine the amount of your rebate.

Include the amount of your rebate in Section I of Part C of the application beside "Method (c) Other" under "Amounts claimed."

Documents to send us

For reason code 7, send us a letter of explanation describing the circumstances for your rebate claim. Include the following information:

• the address of the property and a description of the property (for example, vacant land or substantially renovated housing);
• your original intent for the property and, if your intentions for the property changed, describe your later intentions (for example, you originally purchased the property to construct your own house but later decided to subdivide and sell the land instead);
• your use of the property (for example, your personal residence or a rental property);
• a detailed listing (using GST288, Supplement to Forms GST189 and GST498) of the GST/HST paid on any improvements you made to the property that you included in your basic tax content calculation and a description of those improvements.

Also, attach a copy of the Statement of Adjustments from your original purchase of the property.

If you sold the property, include the following information with your rebate application:

• a copy of the Statement of Adjustments for the sale of the property;
• the date the payment for the sale of the property became due or, if it was paid to you before the due date, the date it was paid to you by the purchaser;
• the full name and address of the purchaser. Include the purchaser’s trading name if this is different, and indicate whether or not the purchaser is a GST/HST registrant. Where applicable, provide the Business Number of the purchaser; and
• an indication as to whether or not you are a non-resident.

If you made a deemed taxable sale of the property, be sure to include the following information with your rebate application:

• the date you are deemed to have collected the GST/HST on that deemed sale; and
• the fair market value of the property and an explanation of how you determined the fair market value.

In the case of a property seizure, provide us with the expiry date of the redemption period. For more information, see Restriction on claiming a rebate in the case of a seizure of real property or capital personal property.

Note
If any of the required documentation is not received, your claim may be delayed or disallowed.

Rebate for taxable sale of capital personal property of a municipality or designated municipality who is a non-registrant or capital personal property that is designated municipal property of a designated municipality who is a non registrant

Generally, this rebate is available when a non-registrant municipality makes a taxable sale of capital personal property or a non-registrant designated municipality makes a taxable sale of capital personal property that is designated municipal property and the municipality or designated municipality paid the GST/HST on the purchase of that property and/or on improvements to the property, but was previously unable to recover that tax.

The municipality or designated municipality may claim this rebate to recover some or all of the tax payable when it purchased the property and/or made improvements to it.

Note
If the municipality or designated municipality was entitled to recover some or all of the tax paid on the purchase of the property in some other way (for example, by claiming another type of rebate), the amount of this rebate will be reduced or eliminated by the amount the municipality or designated municipality was entitled to recover (whether or not it was actually claimed).

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You are eligible to claim this rebate if:

• you are a municipality or designated municipality that is not a GST/HST registrant;
• you paid or are deemed to have paid the GST/HST on the purchase of capital personal property (for example, a computer, equipment, or office furniture);
• you later sell that property (for designated municipalities, the capital personal property sold must be designated municipal property); and
• your sale of that capital personal property is taxable and the GST/HST became payable or would have been payable on the sale had the property not been part of a supply of a business where no tax was payable because you and the purchaser made a joint election. For more information on this election, see Form GST44, Election Concerning the Acquisition of a Business or Part of a Business, or call 1-800-959-5525.
  
  

  Note
  Any sale (other than an exempt sale) of capital personal property by a municipality is a taxable sale for GST/HST purposes. This also applies to any sale (other than an exempt sale) of capital personal property that is "designated municipal property" by a designated municipality.

The amount of the rebate is equal to the lesser of:

• the basic tax content of the capital personal property at the time of the sale; and
• the GST/HST payable on your sale of the capital personal property, or the GST/HST that would have been payable on the sale had the property not been part of the supply of a business where no tax was payable because you and the purchaser made a joint election. For more information on this election, see Form GST44, Election Concerning the Acquisition of a Business or Part of a Business, or call 1-800-959-5525.

As you are not a registrant, you will generally calculate the basic tax content of your property by totalling the amount of the GST/HST that you paid to acquire the property and make any improvements to it. Next deduct any amounts that you were entitled to recover by rebate, refund, remission or otherwise, or would have been entitled to recover had the property been acquired for use only in non-commercial activities. You will then take depreciation in the value of the property into account by multiplying the difference by a depreciation factor.

For municipalities that are not listed financial institutions, the basic tax content calculation at any time after January 30, 2004, (A - B) x C.

For more information on municipalities, see Guide RC4049, GST/HST Information for Municipalities.

Filing instructions

Determine whether your rebate is equal to the basic tax content of the capital personal property or to the GST/HST payable by the recipient on the sale of the capital personal property (whichever amount is less).

Enter the amount of your rebate in Section I of Part C of the application beside "Method (c) Other" under "Amounts claimed."

A municipality does not have to provide any documentation when it makes its rebate claim. However, it has to keep documents to support its claim in case we ask to see them later.

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Filing deadlines for both real property and capital personal property

File your rebate application within two years after the day the amount for your sale of the property becomes payable or is paid without having become payable, or within two years from the day the redemption period expires, if applicable. For more information about redemption periods, see Restriction on claiming a rebate in the case of a seizure of real property or capital personal property.

Exceptions for remitting GST/HST on taxable sales of real property

Generally, when you sell taxable real property or capital personal property, you have to collect the GST/HST from the purchaser and remit the GST/HST to us. However, there are some exceptions for taxable sales of real property.

You do not have to collect the GST/HST on a taxable sale of real property; rather, the purchaser has to remit the tax on their purchase to us directly, if:

• the purchaser is registered for the GST/HST (if, however, the purchaser is a registered individual buying a residential complex or cemetery plot, you have to collect the tax);
• you are a non-resident; or
• you and the purchaser have made a type 2 election on Form GST22, Real Property - Election to Make Certain Sales Taxable.
  
  

  Note
  For more information about the special rules for remitting tax on a taxable sale of real property, including who has to remit the tax and how to do so, call 1-800-959-8287.

Using your rebate to reduce your remittance of GST/HST

If you are responsible for collecting the tax from the purchaser, report that tax and remit it to us using Form GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-Personalized). Generally, the amount of your remittance will be the amount you indicate as net tax on line 109 of Form GST62. However, if you are entitled to a rebate under reason code 7, you can simply remit the difference between the net tax amount on line 109 of Form GST62 and the amount of your rebate. To do this, enter the amount of your rebate on line 111 of Form GST62. If you do this, the amount you will have to remit is equal to the amount on line 109 less the amount on line 111.

File your rebate application together with Form GST62 if you want to reduce your remittance by the amount of your rebate.

File Form GST62 within one month after the month in which the transaction occurred. We may assess penalty and interest if we do not receive Form GST62 and any net tax remittance by the due date.

Note
Form GST62 is only available in pre-printed format and is not available for download from our Web site. To order Form GST62, go to Getting forms and publications or call 1-800-959-2221.

Restriction on claiming a rebate in the case of a seizure of real property or capital personal property

A creditor can seize a person's real property or capital personal property for non-payment of a debt and sell it to a third party to recover the debt. If your property is seized, we consider you to have made a sale to the creditor at the time of the seizure. When such a sale is taxable, you are eligible for a rebate under reason code 7, as long as all the other conditions are met.

However, you may have a legal right under federal or provincial law, or under an agreement relating to a debt security, to redeem the property within a certain time after the creditor's sale of the property.

In such a case, you cannot apply for the rebate unless the time limit for redeeming the property has expired and you have not redeemed the property. In addition, the payment for your "sale" of the property to the creditor is deemed to have become due on the day the time limit for redeeming the property expired.

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Reason code 8 - Indian band, tribal council, or band-empowered entity

Eligibility

A reason code 8 rebate is available when the GST/HST has been paid on "eligible travel expenses" incurred by a band, tribal council, or band-empowered entity. As well, a reason code 8 rebate is available to a band, tribal council, or band-empowered entity when they reimburse or pay a reasonable allowance to their employees or officials for eligible travel expenses incurred on their behalf.

Eligible travel expenses include off-reserve services of transportation, short-term accommodation, meals, or entertainment that are acquired for band management activities or real property on reserve.

No rebate is available under reason code 8 when the tax paid was not the GST/HST. That is, there is no rebate for tax imposed by a First Nation (FNT or FNGST).

Notes
Individual Indians are not eligible to apply for a rebate under reason code 8.

Individual Indians who purchase goods or services on a reserve or goods that are delivered to a reserve, who have paid an amount as GST/HST in error to a supplier, can seek a refund or credit of the amount from that supplier. If the supplier gives a refund or credit, the individual Indians are no longer eligible for a rebate because the amount paid has already been refunded or credited. Alternatively, they can apply for a rebate of the amount under reason code 1, "Amounts paid in error." This also applies to Indian bands that buy goods that are delivered to a reserve, or services that are certified to be for band management activities or real property on reserve.

Do not claim a rebate under reason code 8 if you are a status Indian, an Indian Band, or council of an Indian band and have paid an amount equal to the 8% provincial part of the HST in Ontario for the purchase of qualifying off‑reserve property or services after June 2010. You may be entitled to apply to the Ontario Ministry of Revenue for a rebate equal to the 8% provincial part of the HST paid. Do not use Form GST189 to apply for the provincial rebate.

Filing instructions

For details on how to calculate your rebate, see Part C - Rebate claimed. If you are applying for a rebate under reason code 8, use Method (b) for each invoice to complete Section I of Part C and Part F of the application. Include original receipts for all purchases you list on your rebate application, unless a written waiver is issued. We will return your original receipts after we process your application. We do not accept credit card slips or photocopies of receipts as proof of purchase.

An Indian band, tribal council, or band-empowered entity can apply in writing to their local tax services office, Verification and Enforcement Division (Audit), to request a letter waiving the need to submit original receipts. The request should include details of the expected frequency of filing reason code 8 rebate claims and the estimated amount of the annual purchases subject to the rebate. Audit will issue a letter indicating if a waiver has been granted; until such time the Indian band, tribal council, or band-empowered entity is required to submit original receipts with its rebate application. The granting of the waiver is on the condition that original receipts are retained on file for audit purposes. In addition, there is still the requirement to complete Part F - details of the rebate application section on the Form GST189.

The waiver only applies to reason code 8, not reason code 1 (amounts paid in error) rebates. Reason code 1 rebate claims still require the submission of original receipts. A separate application form is required under each reason code.

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Filing deadline

File your rebate application within two years after the day you paid or remitted the amount.

You can submit only one rebate application per calendar month.

Reason code 9 - Lease of land for residential purposes

Eligibility

You may be eligible for a rebate of the GST/HST you paid or were deemed to have paid on land that you own or lease if you lease the land to a particular person who either assigns the lease to a third person or leases the land to a third person, and has to self-assess on a value that includes the land and remit the tax. For example, the particular person may have to self-assess if that person constructs and supplies a house under a long-term lease for its residential use by an individual.

Calculate your rebate using the following formula:

Filing instructions

Enter the result of your calculation in Section I Part C of the application beside "Method (c) Other" in the "Amounts claimed" column.

Include the following information on your application:

• the name and address of the person to whom you are leasing the land. If you are leasing the land to a person who constructed residential rental property on the land, be sure to give the full name (and trading name, if applicable) and address of the builder;
• whether or not the person you are leasing to is registered for GST/HST purposes;
• the address of the land; and
• the date the person to whom you are leasing the land becomes liable, or is reasonably expected to become liable, to self-assess the GST/HST on a value that includes the land.

Do not include receipts or other documents with your rebate application. However, keep these documents in case we ask to see them later.

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Filing deadline

File your rebate application within two years after the day the person to whom you are leasing the land has to self-assess.

For more information about this rebate, see GST/HST Memoranda Series, Chapter 19.3.5, Rebate to Owner of Land Leased for Residential Use.

Reason code 10 - Non-resident recipient of a taxable supply of an installation service - rebate paid or credited by registered supplier

Eligibility

You are eligible for a rebate if:

• you are a non-resident;
• you are not a GST/HST registrant;
• you sold goods on an installed basis to a person who is registered for the GST/HST;
• you contracted with a supplier, who is registered for the GST/HST, to install the goods in real property located in Canada; and
• you would have had to pay the GST/HST on the installation services if the supplier had not paid or credited the rebate.

Joint and several liability

If a supplier pays or credits such a rebate to a person and the supplier knows or ought to know that the person is not entitled to all or part of the rebate, both the supplier and the person who received the rebate are liable to repay the amount to us.

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Filing instructions

Complete Parts A, B, E, F, and Section I of Part C of the rebate application. If you are applying for a rebate under reason code 10, you have to use Method (b) when you complete Section I of Part C, and F of the application. Make sure to indicate what you would have paid if the supplier had not paid or credited the amount to you.

For details on how to complete Section I of Part C and Part F of the application form, see Part C - Rebate claimed.

The GST/HST- registered supplier of the installation services who pays or credits the rebate to you has to complete Part G of the application. The supplier will then send the application with his or her GST/HST return and claim the amount paid or credited on line 107 of the return.

The registered supplier does not have to send any supporting documents (for example, a receipt or invoice for the installation service) when the GST/HST return and the rebate application are filed. Both the supplier and the purchaser need to keep their copies of these documents on file in case we ask to see them later.

Filing deadline

The registered supplier has to file the rebate application with his or her GST/HST return for the reporting period in which he or she paid or credited the rebate and report the amount of the rebate on line 107 of the return.

Note
If the supplier does not pay or credit the rebate to you and you meet all the eligibility criteria, you can file for your rebate under reason code 11.

Reason code 11 - Non-resident recipient of a taxable supply of an installation service - rebate not paid or credited by supplier

Eligibility

You are eligible for a rebate if:

• you are a non-resident;
• you are not a GST/HST registrant;
• you sold goods on an installed basis to a person who is registered for the GST/HST;
• you contracted with a supplier who is registered for the GST/HST to install the goods in real property located in Canada; and
• you paid the GST/HST on the installation service.

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Filing instructions

For details on how to calculate your rebate and complete Section I of Part C and Part F of the application form, see Part C - Rebate claimed. If you are applying for a rebate under reason code 11, you have to use Method (b) for each invoice to complete Section I of Part C and Part F of the application. Indicate the date the installation service was completed in Part F of the application.

Include original receipts with the application for all the purchases you list. We will return your original receipts after we process your application. We do not accept credit card slips or photocopies of receipts as proof of purchase.

Filing deadline

File your rebate application within one year after the completion of the installation service.

Reason code 12 - Goods imported at a place in a non-participating province, or imported at a place in a participating province with a lower HST rate

If you are resident in a participating province and have paid the provincial part of the HST on goods that you imported into Canada at a place in another province for consumption, use or supply in a province other than your province of residence, you may be entitled to a rebate of the provincial part of the HST paid or a portion thereof using reason code 12. Generally, this rebate is not available to selected listed financial institutions (SLFI). However, if you are a SLFI that is an insurer or a surety, a rebate may be available in certain limited conditions. For more information, call 1-800-959-5525.

Note
A general rebate under reason code 12 is only for goods imported into Canada. If you purchased goods in a participating province, for consumption in another province, see Form GST495, Rebate Application for the Provincial Part of Harmonized Sales Tax (HST), for information on claiming a rebate of the provincial part of HST.

Calculating your rebate for the provincial part of the HST on goods imported at a place in a non-participating province, or at a place in a participating province with a lower HST rate

Use the following formula to determine the amount of the rebate you can claim for goods that are imported for consumption, use or supply exclusively in a province (90% or more):

Complete Parts A, B, E, F, and Section I of Part C of the rebate application.

Eligibility

You are eligible for this rebate if:

• you are a resident of a participating province and paid the HST on goods that you imported into Canada;
• the goods were imported for consumption, use or supply exclusively (90% or more) in a province different from the participating province in respect of which the provincial part of the HST paid on importation was calculated;
• you have paid all provincial levies, if any, that are imposed on the goods; and
• the total of all tax shown on receipts attached to your application is at least CAN$25.

Filing instructions

For details on how to calculate your rebate, see Part C - Rebate claimed. Use Method (c) to complete Section I of Part C, and Part F of the application.

Include original receipts for all purchases that you list. You also have to provide proof that you have paid all taxes imposed outside the participating provinces that are payable, if any, on all the purchases you listed. We will return your original receipts after we process your application. We do not accept credit card slips or photocopies of receipts as proof of purchase.

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Filing deadline

File your rebate application within one year from the day that the tax becomes payable.

If you are an individual, you can only claim a rebate once in each calendar quarter. Businesses can apply once every calendar month.

Reason code 13 - Intangible personal property or services acquired in a participating province

This rebate is for the provincial part of the HST or portion thereof that has been paid by a person on supplies of intangible personal property or services acquired in a particular participating province for consumption, use or supply, in whole or in part, in non-participating provinces or provinces for which the provincial part of the HST is lower than the particular participating province.

Generally, this rebate is not available to selected listed financial institutions (SLFI). However, if you are a SLFI that is an insurer or a surety, a rebate may be available in certain limited conditions. For more information, call 1-800-959-5525.

Note
Intangible personal property is generally a right rather than a physical object.

Calculating your rebate on or for the provincial part of the HST or portion thereof

Use the following formula to determine the amount of the rebate you can claim as the recipient of a supply made in a particular participating province of intangible personal property or a service:

Eligibility

You are eligible for this rebate if:

• you are a resident of Canada and paid the HST on a supply of intangible personal property or a service;
• the intangible personal property or service is acquired for consumption, use, or supply significantly (10% or more) in provinces for which the provincial portion of the HST is lower than the participating province in which the intangible personal property or service was acquired. (for non-participating provinces, the provincial portion of the HST is treated as being 0%); and
• the total of all tax that you are eligible to claim for this rebate, shown on your receipts attached to your application, is at least CAN$25. Each receipt must show tax of at least CAN$5 that you are eligible to claim.

Filing instructions

Complete Parts A, B, E, F, and Section I of Part C of the rebate application.

Use Method (c) when completing Section I of Part C, and Part F of the application. List all purchase details in Part F and enter the result of your calculation under "Method (c) Other." If you need more space to list all the details of your purchases in Part F, use Form GST288, Supplement to Forms GST189 and GST498.

Add all the amounts you listed in Part F and on Form GST288, if you used it, under "Other." Enter the total at the bottom of that column and in Section I of Part C beside "Method (c) Other" under the "Amounts claimed" column.

Include original receipts for all purchases that you list. We will return your original receipts after we process your application. We do not accept credit card slips or photocopies of receipts as proof of purchase.

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Filing deadline

File your rebate application within one year from the day that the tax became payable.

If you are an individual, you can only claim a rebate once in each calendar quarter. Businesses can apply once every calendar month.

Reason code 14 - Segregated fund receives taxable specified services from insurer - rebate paid or credited by insurer

As noted above, proposed legislation has set out new rules that expand on who is eligible to claim a rebate under reason code 14 as well as expand the types of inputs for which a rebate can be claimed. These changes are proposed to come into effect on July 1, 2010. If you are an insurer that has made the election with your segregated fund to pay or credit the rebate directly to the fund and your rebate claim relates to inputs for which the HST was paid or payable before July 2010, use reason code 14 to claim according to the rules that applied before July 1, 2010. If you are an insurer that has made the election with your segregated fund to pay or credit the rebate directly to the fund and your rebate claim relates to inputs for which the HST was paid or payable after June 2010, use reason code 26.

The following information applies for any rebate that is in respect of tax that became payable or was paid without becoming payable before July 2010.

This rebate allows an insurer's segregated fund to claim a rebate of the provincial part of the HST payable on "specified services" to the extent that the fund holds or invests funds for persons who are resident outside the participating provinces where the fund and the insurer elect to have the insurer pay or credit the amount of the rebate to the fund.

Calculating your rebate for the provincial part of the HST

After 2007, the provincial part of HST is equal to 8 divided by 13, multiplied by the amount of HST (8/13 x HST amount).

Before January 2008, the provincial part of HST was equal to 8 divided by 14, multiplied by the amount of HST (8/14 x HST amount).

For purposes of this rebate, specified services include any management or administrative services supplied to a segregated fund by the insurer, as well as any other services provided to the fund by the insurer.

The rebate is available regardless of whether the fund consumes or uses the services outside the participating provinces. When the fund has self-assessed the HST on services acquired outside the participating provinces, the amount of the rebate is adjusted to reflect the fact that the HST is payable only to the extent that the service was acquired to be consumed or used in the participating provinces.

Eligibility

An insurer may pay or credit the amount of the rebate to you if:

• you are a segregated fund of the insurer;
• you are not a selected listed financial institution;
• you are the recipient of a taxable "specified service" from the insurer;
• the insurer would usually have to collect the HST from you on the value of the service;
• you hold or invest funds for the benefit of persons who are resident outside the participating provinces; and
• you and the insurer elect to have the insurer pay or credit the rebate to you (see " Election " below).

Election

As a segregated fund of an insurer, you and the insurer may elect to have the insurer pay or credit to you the amount of your rebate. The election is made by the insurer completing Part G of the rebate application. There is no separate election form.

Joint and several liability

When an insurer, in determining its net tax for a reporting period, deducts a rebate it paid or credited to a segregated fund and the insurer knows or ought to know that the segregated fund is not entitled to all or part of the rebate, the insurer and the segregated fund are both liable to repay the amount to us.

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Filing instructions

Determine the amount of your rebate by using whichever one of the following two formulas applies:

If the specified services have been supplied in a participating province:

OR

If the specified services have been supplied outside the participating provinces and you had to self‑assess the provincial part of the HST:

Complete Parts A, B, E, F, and Section I of Part C of the rebate application. Use Method (c) to complete Section I of Part C, and Part F of the application.

Enter the purchase details of the specified service in Part F of the rebate application. Next, enter the result of your calculation, based on the applicable formula, under "Other" in Part F. If you need more space to list all the details of your purchases, use Form GST288, Supplement to Forms GST189 and GST498.

Add all amounts you listed in Part F and on Form GST288, if you used it, under "Other." Enter the total at the bottom of that column and in Section I of Part C beside "Method (c) Other" under the "Amounts claimed" column.

The insurer does not have to send any supporting documents (for example, receipts, invoices, or contracts) relating to the specified services when the GST/HST return and the rebate application are filed. Both the insurer and the segregated fund need to keep their copies of these documents on file in case we ask to see them later.

Filing deadline

The segregated fund must submit its rebate application to the insurer within one year after the day the tax for the specified services becomes payable. The insurer has to complete Part G and send the rebate application with the GST/HST return for the period in which the insurer paid or credited the rebate. The insurer claims the amount of the rebate on line 107 of the return.

The segregated fund can submit an application once every calendar month.

If you are required to self-assess the provincial part of the HST, see Notes under "Filing deadline" on reason code 15.

Note
If you have any rebate applications that relate to your GST/HST return that you are filing electronically, send your rebate applications to:

Summerside Tax Centre
275 Pope Road
Summerside PE  C1N 6A2

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Reason code 15 - Specified services supplied to an investment plan or a segregated fund

Proposed legislation has set out new rules that expand on who is eligible to claim a rebate under reason code 15 as well as expand the types of the inputs for which a rebate can be claimed. These changes are proposed to come into effect on July 1, 2010. If you are an investment plan that is not a selected listed financial institution or you are a segregated fund of an insurer that is not a selected listed financial institution and your rebate claim relates to inputs for which the HST was paid or payable before July 1, 2010, use reason code 15 to make your claim according to the rules that applied before July 2010. If your rebate claim relates to inputs for which the HST was paid or payable after June 2010, use reason code 25.

The following information applies for any rebate that is for tax that became payable or was paid without becoming payable before July 2010.

Calculating your rebate for the provincial part of the HST

After 2007, the provincial part of HST is equal to 8 divided by 13, multiplied by the amount of HST (8/13 × HST amount).

Before 2008, the provincial part of HST was equal to 8 divided by 14, multiplied by the amount of HST (8/14 × HST amount).

For purposes of this rebate, specified services include any management or administrative service supplied to an investment plan or a segregated fund by a person, as well as any other service provided to the plan or fund by the same person.

When the fund or plan has self-assessed the HST on services acquired outside the participating provinces, the amount of the rebate is adjusted to reflect the fact that the HST is payable only to the extent that the service was acquired to be consumed or used in the participating provinces.

Eligibility

You are eligible for this rebate if:

• you are an investment plan or an insurer’s segregated fund;
• you are not a selected listed financial institution;
• you are the recipient of taxable specified services;
• you are required to pay to the supplier, or to self-assess, the provincial part of the HST; and
• you hold or invest funds for the benefit of persons who are resident outside the participating provinces;

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Filing instructions

Determine the amount of your rebate by using whichever one of the following two formulas applies:

If the specified services have been supplied in a participating province:

OR

If the specified services have been supplied outside the participating provinces, and you had to self‑assess the provincial part of the HST:

Complete Parts A, B, E, F, and Section I of Part C of the rebate application. Use Method (c) to complete Section I of Part C, and Part F of the application.

Enter the purchase details of the specified service in Part F of the rebate application. Also enter the result of your calculation, based on the applicable formula, under "Other" in Part F. If you need more space to list all the details of your purchases, use Form GST288, Supplement to Forms GST189 and GST498.

Add all the amounts you listed in Part F and on Form GST288, if you used it, under "Other" in Part F. Enter the total at the bottom of that column and in Section I of Part C beside "Method (c) Other" under the "Amounts claimed" column.

Do not include original receipts with your application; keep these documents in case we ask to see them later.

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Filing deadline

File your rebate application within one year from the day that the tax became payable on the specified services.

The investment plan or segregated fund can submit an application once every calendar month.

Notes
If you are not a GST/HST registrant, and you have to self-assess the provincial part of the HST on property or services brought into a participating province, use Form GST489, Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST).

If you are not a GST/HST registrant, and you have to self assess the provincial part of the HST on an imported taxable supply, use Form GST59, GST/HST Return for Imported Taxable Supplies and Qualifying Consideration.

If you are a GST/HST registrant and you are required to self-assess the provincial part of the HST, use line 405 on your regular GST/HST return.

Reason code 16 - Provincial point-of-sale rebate on qualifying items

The governments of New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and British Columbia provide a point-of-sale rebate of the provincial part of the HST payable on qualifying items. When a point–of–sale rebate on the provincial portion of the HST is provided, vendors collect only the 5% federal part of the HST payable on the sale of these items.

Ontario and BC point–of–sale–rebates became effective July 1, 2010, when Ontario and British Columbia replaced their existing provincial sales tax and the GST with the HST.

Before July 2010, in Nova Scotia, there was a point-of-sale rebate of the provincial part of the HST payable on qualifying books only. Effective July 2010, Nova Scotia expanded the point-of-sale rebates to additional items.

Note
Use reason code 16 for qualifying items purchased and consumed in the same province where the point-of-sale rebate was not granted. If you purchased goods in a participating province for consumption, use, or supply in another province, see Form GST 495, Rebate Application for the Provincial Part of the Harmonized Sales Tax (HST), for information on claiming a rebate of the provincial part of the HST.

Qualifying items in all participating provinces

Books
Books eligible for the point-of-sale rebate include:

• a printed book or an update of a printed book;
• an audio recording, all or substantially all of which is a spoken reading of a printed book;
• composite property that consists of a printed book and a read-only medium (or a right to access a Web site under certain conditions), which is wrapped, packaged or prepared for sale as a single product under specific situations; and
• a bound or unbound printed version of scripture of any religion.

Note
A printed book is not, a newspaper, magazine, brochure or pamphlet, colouring book, book designed primarily for writing or drawing on, a program relating to an event or performance, or an agenda or calendar.

For more information, see GST/HST Memorandum 13.4, Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures.

Qualifying items in British Columbia, Nova Scotia and Ontario

Children’s clothing

Children’s clothing designed for:

• babies (including baby bibs, bunting blankets, and receiving blankets);
• girls, and boys up to and including girls’ Canada standard size 16 and boys’ Canada standard size 20, or clothing qualifying for girls and boys in sizes extra small, small, medium, or large if the clothing does not have a qualifying Canada standard size; and
• hosiery or stretchy socks, hats, ties, scarves, mittens, and gloves in sizes and styles designed for children or babies).

The following goods are not qualifying children’s clothing for purposes of the point-of-sale rebate:

• adult sized garments even if purchased for a child;
• costumes;
• children’s garments of a class that is used exclusively in sports or recreational activities; and
• children’s footwear and children’s diapers. Rebates are available on children’s footwear and children’s diapers if such goods qualify as such, respectively, for the purposes of those rebates.

Children’s footwear

Children’s footwear designed for babies, girls, and boys, that have an insole length of 24.25 centimetres or less. Children’s footwear eligible for the point-of-sale rebate would not include footwear that is used exclusively in sports or recreational activities (such as skates, rollerblades, ski boots, or cleats).

Children’s diapers

Diapers, including cloth and disposable diapers designed for babies and children, diaper inserts and liners, rubber pants, and training pants. Incontinence products are generally zero- rated under the HST.

Feminine hygiene products

Feminine hygiene products, including sanitary napkins, tampons, sanitary belts, or other products marketed exclusively for purposes similar to the purposes for which they are marketed.

Qualifying items in British Columbia and Ontario

Children’s car seats and car booster seats

Children’s car seats and car booster seats that are restraint systems or booster cushions that conform with Transport Canada’s safety requirements for Standards 213, 213.1, 213.2, and 213.5, as described under the federal Motor Vehicle Safety Act.

Qualifying items in Ontario only

Qualifying newspapers

Print newspapers that contain news, editorials, feature stories, or other information of interest to the general public, and that are published at regular intervals, typically on a daily, weekly, or monthly basis, would qualify for the point-of-sale rebate. Flyers, inserts, magazines, shoppers and periodicals would not qualify.

Qualifying prepared food and beverages

Qualifying prepared food or beverages that are ready for immediate consumption and that are sold for a total consideration of not more than $4.00, whether consumed on or off the premises where they are sold would qualify for the point-of-sale rebate. Qualifying items would include:

• food or beverages heated for consumption;
• salads not canned or vacuum sealed;
• sandwiches and similar products other than when frozen;
• platters of cheese, cold cuts, fruits, or vegetables, and other arrangements of prepared food;
• cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products when they are not pre-packaged for sale to consumers and are sold as single servings in quantities of less than six;
• ice cream, ice milk, sherbet, frozen yogurt or frozen pudding, non-dairy substitutes for any of the foregoing, or any product that contains any of the foregoing sold in single servings and not pre-packaged;
• other food items that are not zero-rated as basic groceries solely by virtue of the types of sales made at the establishment where they are sold (for example, the sale of a bagel or a plain croissant in a restaurant); or
• non-carbonated beverages, when dispensed at the place they are sold.
• when excluded from zero-rated GST/HST treatment as basic groceries:
  • milk (flavoured or unflavoured);
  • soy rice or almond-based beverages, or similar non-dairy beverages that are substitutes for milk; or
  • non-carbonated fruit juice or fruit flavoured beverages, other than milk-based beverages, that contain 25% or more by volume of a natural fruit juice or a combination of natural fruit juices, or a natural fruit juice or a combination of natural fruit juices that have been reconstituted into the original state;
• when sold with a qualifying food item listed above and the supply of which is not a zero-rated supply:
  • carbonated beverages, when dispensed at the place they are sold; or
  • other beverages (including carbonated beverages not listed above) when sold in a can, bottle, or other primary container that contains a quantity not exceeding a single serving and not sold in multiples, pre-packaged by the manufacturer or producer, of single servings;
• when supplied in combination with a qualifying food item listed above for a single consideration:
  • cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products when they are pre-packaged for sale to consumers in quantities of less than six items each of which is a single serving;
  • ice cream, ice milk, sherbet, frozen yogurt or frozen pudding, non-dairy substitutes for any of the foregoing, or any product that contains any of the foregoing, when pre-packaged and sold in single servings; or
  • other snack foods, such as chips, salted nuts, popcorn, candies, fruit bars, and granola bars.

Wine, spirits, beer, malt liquor, or other alcoholic beverages would not be a qualifying beverage for the purpose of the point-of-sale rebate.

Qualifying and non-qualifying items purchased together

In calculating whether qualifying prepared food and beverages will be sold for a total price of $4.00 or less, only the qualifying prepared food and beverages are included in the calculation of the $4.00 threshold.

Qualifying items in British Columbia only Motor fuels

The following would qualify as motor fuel:

• gasoline-type fuels, including ethanol-gasoline blends, that are suitable for use in internal combustion engines and are marketed or sold as fuel for that purpose;
• diesel, bio-diesel, and bio-diesel blends, but not including heavy fuel oil, that are suitable for use in internal combustion engines of the compression-ignition type and are marketed or sold as fuel for that purpose, other than any such fuel that is marketed or sold as fuel for use as heating oil, including locomotive fuel and marine diesel, marketed or sold as fuel for use in trains or boats; and
• aircraft fuel, including aviation gasoline and jet fuel that is suitable for use in an engine or in a turbine that propels an aircraft and is marketed or sold as fuel for that purpose.

The following fuels (including any bio-fuel equivalent or blend) would not qualify:

• heating oil and furnace oil;
• heavy fuel oil, including marine bunker fuel (or bunker oil);
• hydrogen;
• kerosene (excluding jet fuel);
• natural gas and natural gas liquids (for example, liquefied natural gas); and
• propane and liquefied petroleum gas.

Eligibility

Generally, if you buy a qualifying item in a participating province that provides a provincial point-of-sale rebate for the qualifying item, the registrant supplier will credit you with the rebate of the provincial part of the HST due at the time of your purchase. This means that you usually will not pay the provincial part of the HST when you buy a qualifying item in a participating province that provides a provincial point-of-sale rebate for the qualifying item.

The point-of-sale rebate would not only apply to sales of qualifying items at retail establishments, but would also be available on sales of qualifying items made at any point in the distribution chain. The point-of-sale rebate would also apply to sales of qualifying items made over the Internet.

However, if the registrant supplier does not credit the rebate to you, you can apply for a rebate under reason code 16.

You are eligible for this rebate if:

• you bought a qualifying item, in a participating province that provides a provincial point-of-sale rebate for the qualifying item and you paid the provincial part of the HST and the registrant supplier did not credit you with the rebate of the provincial part of the HST due at the time of your purchase; or
• you brought a qualifying item, into a participating province that provides a provincial point-of-sale rebate for the qualifying item and you have self-assessed and remitted the provincial part of the HST at the applicable rate for the participating province.

If the registrant supplier did not credit you with the rebate of the provincial part of the HST due at the time of your purchase and you are a registrant acquiring the qualifying items for use or supply in the course of a commercial activity, you can claim an input tax credit to recover the 5% federal part of the HST paid. You cannot claim an input tax credit to recover the provincial part of the HST paid, but you can apply for a rebate under reason code 16.

Calculating your rebate for the provincial part of the HST

If you are eligible for a rebate of the provincial part of the HST, multiply the amount of the HST by:

• 7/12 for those purchases taxed at 12%;
• 8/13 for those purchases taxed at 13%;
• 8/14 for those purchases taxed at 14%; or
• 10/15 for those purchases taxed at 15%.

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Filing instructions

For details on how to calculate your rebate, see Part C - Rebate claimed. Use Method (c) to complete Section I of Parts C and F of the application form.

Include original receipts with the application for all the purchases you list. We will return your original receipts after we process your application. We do not accept credit card slips or photocopies of receipts as proof of purchase.

Filing deadline

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

Reason code 23 - Ontario First Nations point‑of‑sale relief

The Government of Ontario made regulations under the Retail Sales Tax Act of Ontario, that, effective September 1, 2010, allow for point‑of‑sale relief equal to the 8% provincial part of the HST to be provided to Indians, Indian bands, and councils of an Indian band for purchases of qualifying property and services made off a reserve. This relief is referred to as the Ontario First Nations point‑of‑sale relief.

As a result, GST/HST registrant suppliers in Ontario may credit an amount equal to the 8% provincial part of the HST at the point-of-sale beginning September 1, 2010.

For information on what goods or services qualify, who is eligible, and the documents required to support the amounts credited, go to the Ontario Ministry of Revenue Web site. To see the regulations, go to the Ontario Ministry of Revenue Web site at e-Laws.

Note
Do not claim a rebate under this reason code if you are a status Indian, an Indian Band, or council of an Indian band and have paid an amount equal to the 8% provincial part of the HST in Ontario for the purchase of qualifying off‑reserve property or services after June 2010. You may be entitled to apply to the Ontario Ministry of Revenue for a rebate equal to the 8% provincial part of the HST paid. Do not use Form GST189 to apply for this rebate.

How to account for the Ontario First Nations point‑of‑sale relief

On the GST/HST return, a GST/HST registrant supplier that credits amounts for the Ontario First Nations point‑of‑sale relief would:

• include the amount of HST collected or collectible for these supplies on line 103 at the full 13% rate (if you are filing your GST/HST return electronically, include this amount on line 105);
• report the amounts credited at the point-of-sale on line 111; and
• submit Form GST189, General Application for Rebate of GST/HST. On Form GST189, indicate in Section II of Part C the reporting period in which the amounts credited at the point-of-sale have been set‑off on line 111.

For more information, see GST/HST Info Sheet GI‑106, Ontario First Nations Point‑of‑Sale Relief-Reporting Requirements for GST/HST Registrant Suppliers.

Note
File a separate Form GST189 for each reason code.

If you are a GST/HST registrant, you can file your Ontario First Nations point-of-sale relief rebate applications electronically with your GST/HST returns. Use GST/HST NETFILE to submit your First Nations point-of-sale relief. For more information, go to GST/HST NETFILE.

Remission order

If you are filing this form as a result of a remission order granted under the Financial Administration Act, place a tick mark in the unnumbered box in Part B of the application beside the words "Remission order".

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Part C - Rebate claimed

Complete Section I to calculate the GST/HST paid on purchases under reason codes 1, 4, 5, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 24, 25 and 26.

Complete Section II to claim the Ontario First Nations point‑of‑sale relief under reason code 23 only.

Section I - Rebate calculation

Complete the following steps to calculate your rebate under reason codes 1, 4, 5, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 24, 25 and 26.

Step 1 - Decide which calculation method you will use

The first step is to decide which calculation method you will use to calculate the amount of your rebate. There are two methods: Method (b) and Method (c). The calculation method you use depends on the reason code under which you are applying for a rebate. For the reason code applicable to your claim, see Part B - Reason for rebate request.

Method (b) - Actual GST/HST paid

Use Method (b) if you are applying for a rebate under reason code 4, 5, 8, 10, 11 or 24 . You also use this method if you are applying for a rebate under reason code 1 (other than for a rebate of the difference between the old and new GST/HST rates, see Method (c) below).

Method (c) - Other

Use Method (c) when you are applying for a rebate under reason code 7, 9, 12, 13, 14, 15, 16, 25 or 26 . You also use this method if you are applying for a rebate under reason code 1 because you were incorrectly charged the GST/HST at the old rate.

Step 2 - Complete Part F of the application

Complete Part F before you complete Section I of Part C. You enter some information in Part F that you will use to calculate the amount of your rebate in Section I of Part C.

For information on completing Part F, see Part F - Details of rebate application.

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Step 3 - Complete Section I of Part C of the application

Complete Section I of Part C of the rebate application form.

The two calculations methods, Method (b) and Method (c), are listed in the first column of the chart in Section I.

Enter the total you calculated in Part F of the application in Section I beside its related method.

Next, add all of the amounts you entered under the "Amounts claimed" column and enter the total at the bottom of that column beside "Total rebate claimed". This is the total amount of your rebate.

For an example of how to complete Section I of Part C and Part F of the rebate application, see Example of Section I of Parts C and F on Form GST189.

Reducing the amount of net tax owing on your GST/HST return by your rebate

Answer yes to the question at the bottom of Section I of Part C only if you are filing your rebate application with your GST/HST return and are reducing your net tax by the amount of your rebate. If you are doing this, indicate the reporting period of your GST/HST return on the rebate application. If you are applying for a rebate under reason code 10, or 16, do not claim your rebate on line 111 of your GST/HST return. For reason code 10, the registered supplier who paid or credited the rebate to you will file your rebate application with his or her GST/HST return, claiming an adjustment on line 107. For reason code 16, you must file your rebate application with the Summerside Tax Centre.

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Part D - Third party address

Complete "Part D" only if a third party is filing this rebate application on behalf of the claimant and the claimant previously signed and sent us Form GST507, Third Party Authorization and Cancellation of Authorization for GST/HST Rebates, or is attaching Form GST507 to the rebate application.

Form GST507 allows the third party to either:

• sign and file the rebate application on the claimant's behalf and receive the rebate cheque (made payable to the claimant); or
• file the rebate application, signed by the claimant, and receive the rebate cheque (made payable to the claimant).

The third party information in Part D of the rebate application must match the information given by the claimant on Form GST507.

Tick the appropriate box in Part D to tell us whether Form GST507 is attached to the rebate application or whether it was previously provided to us for this third party.

Completion of Part D does not authorize a third party to sign or file the rebate application or to receive the rebate cheque. If you are filing a general application for a rebate and you want to authorize a third party to act on your behalf (for example, to sign and file the rebate application for you and to receive the rebate cheque(s) made payable to you), complete Form GST507. Send this form to us with the rebate application, unless it was previously sent to us authorizing this third party and the authorization is still in effect when you claim your rebate.

Do not complete Part D if you are applying for a rebate under reason code 10 or 23.

Note
A claimant may choose to authorize a third party for a specific period and indicate this on Form GST507. If the claimant does this, the period covered by the rebate application must fall within the period of authorization indicated by the claimant on Form GST507.

We will keep authorizations on file, both for specific periods and indefinite periods of time. Do not submit the same authorization with every application. However, if any information on Form GST507 changes, the claimant has to send us another authorization form with the new information.

You can also use Form GST507 to cancel a third party authorization.

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Part E - Certification

Sign your rebate application, or a representative you have authorized using Form GST507, can sign your rebate application on your behalf. We will return any unsigned rebate applications we receive.

Note
If you are filing an application under reason code 10, 14 or 26 because a GST/HST-registered supplier or insurer paid or credited you with your rebate, you are still considered to be the legal claimant. Sign Part E of the rebate application. The registered supplier or insurer cannot complete this part.

Books and records

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Part F - Details of rebate application

This part explains Step 2 of Complete Part F of the application. If you have not yet completed Step 1 - Decide which calculation method you will use, go back to Part C before completing Part F of the rebate application.

Part F is broken down into six columns. In the first four columns, enter the date of the purchase or the invoice date, the invoice number or import entry number, the supplier’s name, and a brief description of the purchase.

Using calculation Method (b)

The fifth column in Part F of the rebate application is for calculation Method (b). Enter the actual amount of the GST/HST you paid in this column. If you need more space to list all the details of your purchases in this column, use Form GST288, Supplement to Forms GST189 and GST498.

Add all the amounts of all the purchases you listed in Part F and on Form GST288, if you used it, under "Actual GST/HST paid" and enter the total at the bottom of the column.

Using the total you arrived at after you completed Part F, including the total from Form GST288 (if completed), complete Section I of Part C of the application form. For details on how to complete Section I of Part C, see Step 3 - Complete Section I of Part C of the application.

List all purchase details in Part F. For an example, see Example of Section I of Parts C and F on Form GST189.

Using calculation Method (c)

The sixth column in Part F of the rebate application is for calculation Method (c). There is no standard calculation you have to use when you file your application using calculation Method (c). This method is used when only a part of the GST/HST you paid is eligible for rebate or when there is a specific calculation that must be completed separately to determine the amount of a rebate. For example, if you are applying for a rebate under reason code 12, the amount of your rebate is based on a formula that is specific to that particular rebate. Therefore, each calculation will be different depending on your situation.

Calculate the amount of your rebate based on the instructions for the applicable reason code and enter the amount under "Other" in Part F.

If you need more space to list all the details of your purchases in this column, use Form GST288.

Add all the amounts you listed in Part F and on Form GST288, if you used it, under "Other," and enter the total at the bottom of the column.

Using the total you arrived at after you completed Part F, including the total from Form GST288 (if completed), complete Section I of Part C of the application form. For details on how to complete Section I of Part C, see Step 3 - Complete Section I of Part C of the application.

List all purchase details in Part F. For an example, see Example of Section I of Part C and Part F on Form GST189.

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Part G - Registered supplier identification or insurer election

Complete Part G if you are claiming a rebate under reason code 10, 14, or 26.

If you are applying for a rebate under reason code 10, by completing Part G you indicate that you have submitted your rebate application to the GST/HST registered supplier instead of to us. If you and the supplier have agreed to do this, the supplier pays or credits you with your rebate at the time of your purchase. For details on applying for a rebate under reason code 10, see Non-resident recipient of a taxable supply of an installation service - rebate paid or credited by registered supplier.

If you are applying for a rebate under reason code 14, by completing Part G you are indicating that you, the insurer, have made an election with your segregated fund to pay or credit the rebate direct to the fund. Your rebate claim relates to inputs for which the HST was paid or payable. For details on applying for a rebate under reason code 14, see Segregated fund receives taxable specified services from insurer - rebate paid or credited by insurer.

If you are applying for a rebate under reason code 26, by completing Part G, you are indicating that you, the insurer, are submitting the rebate request to the Canada Revenue Agency and have paid out the amounts to the segregated fund. For details on applying for a rebate under reason code 26.

An authorized official for the GST/HST registered supplier or insurer has to complete and sign Part G of the rebate application.

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Example of Section I of Part C and Part F on Form GST189

See Part C - Rebate claimed for information on how to complete Section I of Part C of the application and see Part F - Details of rebate application for information on how to complete Part F.

The example below, applies to reason code 1. The rebate details from Part F are used to complete the “Amounts claimed” column in Section I of Part C.

Part F - Details of rebate application

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For more information

What if you need help?

If you need help after reading this publication, go to Goods and services tax/harmonized sales tax (GST/HST) or call 1-800-959-5525.

If you have questions about the status or processing of your rebate application, call us at 1-800-565-9353.

Forms and publications

To get our forms or publications, go to Forms and publications for GST/HST or call 1-800-959-2221.

My Business Account

My Business Account is a secure and convenient way to access and manage your business accounts online.
You can:

• view your account balance and transactions
• request additional remittance vouchers
• file your return and view its status
• calculate your instalment payments
• view notices, letters, and statements
• view address and banking information
• transfer payments and immediately view an updated balance

Quick. Easy. Secure. For more information, go to My Business Account.

My Payment

My Payment is a payment option that allows individuals and businesses to make payments online, using the Canada Revenue Agency’s Web site, from an account at a participating Canadian financial institution. For more information on this self‑service option, go to My Payment - save time, pay online!.

GST/HST electronic filing and remitting

You have several options for filing your GST/HST return or remitting an amount owing electronically. For more information, go to How to file your return and remit any amount owing.

Direct Deposit

Direct deposit is a safe, convenient, dependable, and time-saving
method of receiving your GST/HST refunds and rebates. If you are expecting
refunds or rebates when you file your GST/HST returns or rebate applications, you
can send us a completed Form GST469, Direct Deposit Request. To get Form
GST469, go to Direct deposit or call 1-800-959-2221.

Teletypewriter (TTY) users

TTY users can call 1-800-665-0354 for bilingual assistance during regular business hours.

Our service complaint process

If you are not satisfied with the service that you have received, please contact the CRA employee you have been dealing with or call the telephone number that you have been given. If you are not pleased with the way your concerns are addressed, you can ask to discuss the matter with the employee’s supervisor.

If the matter is not settled, you can then file a service complaint by completing Form RC193, Service‑Related Complaint. If you are still not satisfied, you can file a complaint with the Office of the Taxpayers’ Ombudsman.

For more information, go to Service Complaints or see Booklet RC4420, Information on CRA - Service Complaints, Includes Form RC193, Service-Related Complaint.

Your opinion counts

If you have any comments or suggestions that could help us improve our publications, we would like to hear from you. Please send your comments to:

Taxpayer Services Directorate
Canada Revenue Agency
750 Heron Road
Ottawa ON  K1A 0L5