General rebates

There are various situations that entitle resident and non-resident individuals or businesses to a GST/HST rebate. 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, or you may have paid the HST on imported goods that will not be used or consumed in a participating province.

To apply for the general rebate, complete Form GST189, General Application for Rebate of GST/HST. For more information, see Guide RC4033, General Application for GST/HST Rebates.

Forms and publications