Reason code 16 - Point-of-sale rebate

Before July 2010, only the governments of Nova Scotia, New Brunswick, and Newfoundland and Labrador provided a point-of-sale rebate of the provincial part of the HST payable on books.

Since July 1, 2010, Ontario and British Columbia provide point-of-sale rebates for the provincial part of the HST payable on books as well as other designated items. The point-of-sale rebate in Nova Scotia will also include additional items. As a result, vendors collect only the 5% federal part of the HST payable on the sale of these items.

Designated items and in which participating provinces

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