General GST/HST rebate application
You may be eligible for a GST/HST rebate in various situations. In some cases, you don't have to be registered for the GST/HST. For instance, you may have paid the GST/HST in error on a non-taxable item.
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Instructions on filing your rebate application are found in each reason code, and instructions on calculating your rebate for each reason code are found in the Form GST189, General Application for Rebate of GST/HST.
Which rebate may be available to you?
You may be eligible for this rebate if one of the following situations applies to you:
- Reason code 1A - Amounts paid in error for goods or services purchased on or
delivered to a reserve
- Reason code 1C - Amounts paid in error
- Reason code 4 - Commercial goods and artistic work exported by a non-resident
- Reason code 5 - Legal aid plan
- Reason code 7 - Taxable sale of real property by a non-registrant or taxable sale of capital personal property of a municipality or designated municipality who is a non-registrant
- Reason code 8 - Indian band, tribal council, or band-empowered entity
- Reason code 9 - Lease of land for residential purposes
- Reason code 10 - Non-resident recipient of a taxable supply of an installation service - rebate paid or credited by registered supplier
- Reason code 11 - Non-resident recipient of a taxable supply of an installation service - rebate not paid or credited by supplier
- 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
- Reason code 13 - Intangible personal property or services acquired in a participating province
- Reason code 16 - Provincial point-of-sale rebate on qualifying items
- Reason code 23 - Ontario First Nations point-of-sale relief
- Reason code 24 - Poppies and wreaths
- Reason code 25 - Certain investment plans and segregated funds
- Reason code 26 - Election under subsection 261.31(3)
- Reason code 99 - Remission order
You can only use one reason code per rebate application. If you are eligible to claim a rebate under more than one code, use a separate rebate application for each reason code. To learn more about each reason code, choose the reason code in the above list.
How do you claim your rebate?
To claim your rebate, use Form GST189, General Application for Rebate of GST/HST.
You may need to use Form GST288, Supplement to Forms GST189 and GST498 if there is not enough room in Part F to enter all the information required.
You cannot claim a rebate of an amount of the GST/HST paid if any of the following apply:
- The amount was previously rebated, credited, refunded, or remitted to you.
- You received a credit note, or you issued a debit note for a refund, adjustment, or credit that includes the amount.
- You claimed or are entitled to claim an input tax credit (ITC) for the amount.
- You are entitled to otherwise obtain a rebate, refund, or remission of the amount.
- In the case of a bankruptcy, you will not be paid a rebate that you were entitled to claim before the appointment of a trustee in bankruptcy, unless you have filed all returns and remitted all outstanding amounts for reporting periods that ended before the appointment.
- The deadline for filing the rebate has passed. More information on filing deadlines is provided under each reason code.
Limitations may also apply depending on the specific type of rebate claimed. These limitations are explained for each reason code.
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
- Form GST507, Third Party Authorization and Cancellation of Authorization for GST/HST Rebates
- GST/HST Info Sheet GI-106, Ontario First Nations Point of Sale Rebate Reporting Requirements for GST/HST Registrant Suppliers
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