Electronic rebate forms

Ontario First Nations point-of-sale relief

You can use GST/HST NETFILE to electronically file for Ontario First Nations point-of-sale relief. To do so, you must answer "yes" to the Ontario First Nations point-of-sale relief question that appears on the initial Web form. When you select the "Submit" button, you will get Form GST189, General Application of Rebate for GST/HST, which will allow you to complete line 23 for the Ontario First Nations point-of-sale relief.

If you use GST/HST NETFILE to file your Ontario First Nations point-of-sale relief, please do not mail us a paper copy of the form. However, if you choose not to file your rebate application form using GST/HST NETFILE, you must mail your rebate application form to the Sudbury Tax Centre. The tax centre must receive your form on or before the due date of your return.

For more information, go to Ontario First Nations point-of-sale relief.

Public service body (PSB) rebates

Registered PSB rebates

If you are a registered public service body, you can use GST/HST NETFILE to electronically file your rebate application with your GST/HST return. To do so, you must answer "yes" to the PSB question that appears on the initial Web form. Once you complete this page and select the "Submit" button, you will get the provincial schedule. If you have nothing to report on the provincial schedule, select "Next" and you will get the federal rebate form.

Non-registered PSB rebates

Non-registered accounts (those that don't have to file GST/HST returns) can claim their PSB rebates through My Business Account. If you do not already have a user ID and password, you can request one at My Business Account.

Once you have a user ID and password, sign into My Business Account and select the "File a rebate" option. You will then see a list of rebates that are available to be filed electronically. Select "File a PSB rebate" and select "Next". You will then get the provincial PSB schedule. If you have nothing to report on the provincial schedule, select "Next" and you will get the federal rebate form.

If you use GST/HST NETFILE or My Business Account to file your PSB rebate, please do not mail us a paper form. However, if you choose not to file your rebate application form electronically, you must mail the form to the applicable tax centre. The tax centre must receive your form on or before the due date of your return.

Non-profit Organizations - Government funding (Form GST523-1)

If you claim the PSB rebate, you have to fill out Form GST523 every year to support your claim to the PSB rebate. This form is available electronically through My Business Account and is listed under the "File a rebate" link.

Adjust a PSB rebate

Public service body rebates can be adjusted electronically through My Business Account. For more information, go to Adjust a GST/HST return or rebate.

GST/HST new housing rebates

New home builders can file Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder, together with their GST/HST return using GST/HST NETFILE. Electronic filing is only available for rebate application types 1A and 1B.

If you overlook a rebate application when filing the applicable return, use the "File a rebate" option in My Business Account to file the rebate application separately from the return.

Federal, provincial, and territorial government rebate

Form GST490, GST/HST Rebate Application for Federal, Provincial, and Territorial Governments, can be filed electronically using our Government rebate web form.

Form GST490 can also be filed electronically using the "File a rebate" option in My Business Account.

Other rebate forms

For all other rebate forms, if applicable, include the rebate amount on your electronic return and mail the rebate application forms to the applicable tax centre. Make sure the tax centre receives the forms on or before the due date of your return.