Eligibility

Generally, if you buy a designated item in a participating province that provides a provincial point-of-sale rebate for the designated 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 designated item in a participating province that provides a provincial point-of-sale rebate for the designated item.

The point-of-sale rebate would not only apply to sales of designated items at retail establishments, but would also be available on sales of designated items made at any point in the distribution chain. The point-of-sale rebate would also apply to sales of designated 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 designated item in a participating province that provides a provincial point-of-sale rebate for the designated item 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
• brought a designated item into a participating province that provides a provincial point-of-sale rebate in for the designated 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 designated 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%.

Forms and publications

• Guide RC4033, General Application for GST/HST Rebates
• Form GST189, General Application for Rebate of GST/HST
• Form GST288, Supplement to Forms GST189 and GST498