General GST/HST rebate application

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Which rebate may be available to you?

Use the following tabs to determine if you are eligible for a GST/HST rebate depending on your situation. 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.

1A

Reason code 1A - Amounts paid in error for goods or services purchased on or delivered to a reserve

Are you eligible for the rebate?

You can apply for a rebate of an amount you paid as or on account of GST/HST that you should not have paid for goods or services purchased on or delivered to a reserve.

Do not claim a rebate under reason code 1A if you are a status Indian, an Indian band, or council of an Indian band and have paid the 8% provincial part of the HST in Ontario for the purchase of qualifying off-reserve property or services after June 2010. You may be entitled to apply to the Ontario Ministry of Finance for a rebate equal to the 8% provincial part of the HST paid. Do not use Form GST189 to apply for the 8% provincial rebate.

If you believe you paid an amount as GST/HST in error to a supplier, you can request a refund or credit of the amount from the supplier instead of applying for a rebate under reason code 1A. This is often the simplest way for you to recover the amount. If the supplier gives you a refund or credit, you are no longer eligible for a rebate because the amount you paid in error has already been refunded or credited to you. If you cannot get a refund or credit from the supplier (for example, if the supplier refuses to refund the amount or goes out of business), you can apply for a rebate of that amount under reason code 1A.

How do you calculate your rebate?

For a full GST/HST rebate, use Method (b). Enter the rebate amount for each invoice in the "Actual GST/HST paid" column of Part F of the application.

For a partial GST/HST rebate or a rebate of an amount paid as a penalty or interest, use Method (c). Calculate the rebate amount for each invoice or transaction and enter it in the "Other" column of Part F of the application.

For details on how to calculate your total rebate, go to RC4033 -  General Application for GST/HST Rebates, under "Part C – Rebate claimed".

Where do you send your rebate application?

If you are a status Indian, an Indian band, or council of an Indian band with an address in Ontario and you are not filing a GST/HST return, send the completed rebate application to:

Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 5C1

Otherwise, for all other addresses, send the completed rebate application to:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

You have to file your rebate application within two years after the day you paid or remitted the amount in error.

You can submit only one rebate application per calendar month.

What records do you include with your application and what records do you keep?

When you apply for a rebate of amounts you paid or remitted in error, include the following information with your application:

  • the reason the amount is not payable or remittable;
  • details on how you calculated your claim; and
  • copies of receipts for all purchases that you list.

We will not return any receipts or supporting documentation submitted with your application. We do not accept credit card slips or debit transaction slips as proof of purchase without a copy of the invoice or cash register receipt.

1C

Reason code 1C – Amounts paid in error

Are you eligible for the rebate?

You can apply for a rebate of an amount if one of these situations applies:

  • You paid or remitted it as or on account of GST/HST or net tax that you should not have paid or remitted, or that was more than you had to pay or remit.
  • You paid it as penalty, interest, or any other similar obligation that was not payable or remittable.
Exceptions - Amount collected in error (show/hide)
Exceptions - Amount collected in error

If you collected an amount as or on account of GST/HST that you should not have collected, you have to include that amount in the calculation of your net tax. You are not entitled to claim a rebate for amounts you collected as GST/HST in error.

To correct this error, refund or credit the amount to your customer and issue your customer a credit note for the amount. You can then reduce your net tax owing by the amount you refunded or credited to your customer. Include the amount of the adjustment on line 107 of your GST/HST return in the reporting period in which you issued the credit note.

Exceptions - Amount paid in error (show/hide)
Exceptions - Amount paid in error

If you believe you paid an amount as GST/HST in error to a supplier, you can request a refund or credit of the amount from the supplier, instead of applying for a rebate under reason code 1C. This is often the simplest way for you to recover the amount. If the supplier gives you a refund or credit, you are no longer eligible for a rebate because the amount you paid in error has already been refunded or credited to you. If you cannot get a refund or credit from the supplier (for example, if the supplier refuses to refund the amount or goes out of business), you can apply for a rebate of that amount under reason code 1C.

You are not entitled to a rebate for amounts paid or remitted in error if any of the following apply:

  • the amount has been taken into account as tax or net tax in an assessment;
  • the amount paid was tax, net tax, penalty, interest, or any other amount assessed; or
  • the amount is the result of an appraisal or reappraisal of the value of goods, or a determination that the GST/HST applies to the goods by the Canada Border Services Agency (CBSA).

If the CBSA appraises or reappraises the value of goods, the result may be that you paid GST/HST in error, or more than what you actually owed. In this case, you have to apply to the CBSA for a refund of the amount.

Exceptions - Rebate of GST/HST paid for goods imported (show/hide)
Exceptions - Rebate of GST/HST paid for goods imported

If you import goods on a consignment, approval, or sale-or-return basis and export them within 60 days without having used or consumed them in Canada, except on a trial basis, you can apply to the CBSA for a rebate of the GST/HST you paid on these goods when you imported them. Similarly, if goods you import to consume or use are of inferior quality, damaged, or defective, you may be entitled to a rebate through the CBSA of the GST/HST you paid when you imported them.

How do you calculate your rebate?

For a full GST/HST rebate, use Method (b). Enter the rebate amount for each invoice in the “Actual GST/HST paid” column of Part F of the application.

For a partial GST/HST rebate or a rebate of an amount paid as a penalty or interest, use Method (c). Calculate the rebate amount for each invoice or transaction and enter it in the “Other” column of Part F of the application.

For details on how to calculate your total rebate, go to RC4033 -  General Application for GST/HST Rebates, under "Part C – Rebate claimed".

The HST rate can vary from one participating province to another. For the chart on the applicable GST/HST rates, go to GST/HST rates.

Example (show/hide)

On January 2, 2014, you bought a computer for $2,000 in Alberta. You were charged GST at the rate of 6% instead of 5%. You would be entitled to claim the difference between 6% and 5%.

GST paid = $2,000 × 6% = $120
Divided by 6 = $120 ÷ 6 = $20
Total amount you can claim under reason code 1C is $20.

Under the same circumstances, you bought a computer in Ontario and you were charged HST at the rate of 14% instead of 13%. You would be entitled to claim the difference between 14% and 13%.

HST paid = $2,000 × 14% = $280
Divided by 14 = $280 ÷ 14 = $20
Total amount you can claim under reason code 1C is $20.

Where do you send your rebate application?

If you are filing a paper GST/HST return, send this completed rebate application with your return, to the address shown on your GST/HST return. Otherwise, send this completed rebate application to:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

You have to file your rebate application within two years after the day that you paid or remitted the amount in error.

You can submit only one rebate application per calendar month.

What records do you include with your application and what records do you keep?

When you apply for a rebate of amounts you paid or remitted in error, include the following information with your application:

  • the reason the amount is not payable or remittable;
  • details on how you calculated your claim; and
  • copies of receipts for all purchases that you list.

We will not return any receipts or supporting documentation submitted with your application. We do not accept credit card slips or debit transaction slips as proof of purchase without a copy of the invoice or cash register receipt.

4

Reason code 4 - Commercial goods and artistic works exported by a non-resident

Are you eligible for the rebate?

You may qualify to file a rebate under reason code 4 if one of the following situations applies to you:

  • You are a non-resident who exported goods for commercial use outside Canada, and you paid the GST/HST on these goods. In some cases, a non-resident who purchases used and empty returnable containers (or their compacted material) for more than the refundable deposits for the containers may qualify for this rebate. In addition, a non-resident may be eligible for a rebate when the person purchases a beverage in a returnable container and is charged a non-refundable container deposit. These changes are described in more detail in GST/HST Technical Information Bulletin B-089, Returnable Containers.
  • You are a non-resident (other than a consumer), you are not a registrant, and you paid tax on goods or services you acquired to use or consume in producing certain artistic works for export.
Eligibility - Commercial goods (show/hide)
Eligibility - Commercial goods

You are eligible for a rebate if:

  • you are a non-resident;
  • you received goods in Canada and paid the GST/HST on them on or before delivery;
  • you are not a consumer of the goods;
  • you exported the goods from Canada within 60 days of delivery (you have to have either taken the goods with
    you when you left Canada or exported them by mail or common carrier);
  • the goods are for use primarily outside Canada;
  • you did not buy the goods in the course of the commercial activities of any permanent establishment that you have in Canada;
  • the total of all receipts attached to your application shows that you made taxable purchases (other than zero-rated purchases) of at least CAN$200 (excluding the HST in a participating province or the GST and provincial sales tax (PST) in the rest of Canada); and
  • each receipt attached to your application shows that you made eligible taxable purchases (other than zero-rated
    purchases) of at least CAN$50 (excluding the HST in a participating province or the GST and PST in the rest
    of Canada).

You are not eligible for a GST/HST rebate when you export the following goods:

  • alcoholic beverages such as liquor, wine, and beer;
  • tobacco products; and
  • gasoline, diesel fuel, or other motive fuels other than fuel that is being transported in a vehicle designed for bulk transport and that is not for use in the vehicle that is transporting it.
Eligibility - Artistic works (show/hide)
Eligibility - Artistic works

You are eligible for a rebate if:

  • you are a non-resident;
  • you are not a GST/HST registrant;
  • you paid the GST/HST on goods, intangible personal property (for example, a patent or copyright), or services
    (other than services of storing or shipping property) that you acquired to use or consume only in manufacturing
    or producing an original literary, musical, artistic, motion picture, or other work that is under copyright protection
    and any copies of that work;
  • you are not a consumer of the goods, intangible property, or services;
  • you are manufacturing or producing the work and all copies of it for export;
  • the total of all receipts attached to your application shows that you made taxable purchases (other than zero-rated purchases) of at least CAN$200 (excluding the HST in a participating province or the GST and PST in the rest of Canada).

If you do not assign your rebate to the registered supplier, you have to pay the GST/HST due on your purchase and apply to us for your rebate.

For purposes of the rebate for exported artistic works, instead of paying the GST/HST when you make your
purchase and filing the rebate application to get the tax back, you can assign your rights to your GST/HST
rebate to the GST/HST-registered supplier. By doing this, the supplier pays or credits your rebate to you at
the time of your purchase so that you can make your purchase without paying the GST/HST.

For more information and an example of an agreement to assign rights to the GST/HST rebate, see
Guide RC4027, Doing Business in Canada - GST/HST Information for Non-Résidents.

How do you calculate your rebate?

For details on how to calculate your rebate, see Guide RC4033, General Application for GST/HST Rebates. If you are applying for a rebate under reason code 4, you have to use Method (b) for each invoice to complete Parts C and F of the application form.

If you are filing a rebate application for the GST/HST you paid on commercial goods that you exported, other than artistic works that you manufactured or produced, enter the date you exported the goods in Part F of the rebate application and include proof that the goods were removed from Canada within 60 days of their delivery to you (for example, U.S. Entry Summary, Form 7501).

If the registered supplier of the property or service paid or credited the rebate to you, do not send us the application. The supplier has to send us your rebate application with their GST/HST return.

The supplier can claim a deduction for the amount of tax paid or credited to you. To do this, the supplier claims the deduction on their GST/HST return for the reporting period that includes the later of the following:

  • the last day the tax would have become payable by you on your purchase; or
  • the day the amount was paid or credited to you.

Alternatively, the supplier can claim the deduction within one year of the later of these two days.

Where do you send your rebate application?

If you are filing a paper the GST/HST return, send this completed rebate application with your return, to the address shown on your GST/HST return. Otherwise, send this completed rebate application to: 

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

If you are applying for a rebate of the GST/HST you paid on commercial goods that you exported, other than artistic works that you manufactured or produced, you have one year from the date you exported the goods to file your rebate application.

If you are applying for a rebate of the GST/HST you paid on goods, intangible personal property, or services that you acquired to consume or use in manufacturing or producing an eligible artistic work for export, you have one year from the date that the tax became payable on your acquisition to file the rebate application.

What records do you include with your application and what records do you keep?

Make sure to include original receipts for all purchases that you record, unless you assign your rebate to the supplier. We will return your original receipts after we process your application. If you plan to file a rebate application in any other jurisdiction that requires original receipts, you should consider filing your general application for a GST/HST rebate first. We will not accept photocopies of receipts or credit card slips as proof of purchase.

5

Reason code 5 - Legal aid plan

Are you eligible for the rebate?

You are eligible for a rebate under reason code 5 if:

  • you are the person responsible for administering a legal aid plan; and
  • you paid GST/HST on legal services you bought for legal aid récipients.
Example (show/hide)

A person that administers a legal aid plan is trying to determine the amount eligible for a rebate under reason code 5. The plan has paid GST on office expenses. A lawyer also provided legal services to the plan administrator and charged the plan GST. The lawyer incurred some expenses in his or her capacity as a lawyer providing services to the plan administrator (long distance calls and photocopying court decisions). The lawyer, in his or her capacity as agent of the plan administrator, requested a medical report.

The plan administrator is eligible to claim a rebate under reason code 5 for the GST/HST paid on the legal services provided by the lawyer, including the long-distance calls and photocopies that are part of the legal services provided.

The plan administrator is not eligible to claim a rebate under reason code 5 for the office expenses and the medical report, as these are not supplies of legal services.

However, where the person responsible for administering the legal aid plan is a public service body, it may qualify for a public service bodies' rebate for some of the tax paid on expenses that are not legal services, such as the office expenses, the medical report and any other purchases that are not legal services, at the rate applicable to that public service body.

How do you calculate your rebate?

For details on how to calculate your rebate, see Guide RC4033, General Application for GST/HST Rebates . If you are applying for a rebate under reason code 5, you have to use method (b) for each invoice to complete Parts C and G of the application form.

Where do you send your rebate application?

If you are filing a paper GST/HST return, send this completed rebate application with your return, to the address shown on your GST/HST return. Otherwise, send this completed rebate application to: 

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

You have four years from the end of the reporting period in which the tax became payable to file your rebate form.

What records do you include with your application and what records do you keep?

You do not have to include receipts or invoices with your application. However, you have to keep these documents in case we ask to see them later.

7

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

Are you eligible for the rebate?

You may qualify to file a rebate application if one of the following situations applies to you:

  • You are not a registrant, you made a taxable sale of real property, you paid the GST/HST when you bought that property or made improvements to it, and you could not previously recover that tax.
  • You are a municipality or designated municipality, that is not a registrant for GST/HST purposes, and have made a taxable sale of capital personal property on which you paid the GST/HST when you bought the property or paid for improvements made to it. In the case of designated municipalities, the rebate is available only in respect of capital personal property that qualifies as designated municipal property.
Eligibility - Taxable sale of a real property by a non-registrant (show/hide)
Eligibility - Taxable sale of a real property by a non-registrant

Generally, this rebate is available when a non-registrant makes a taxable sale of real property and the non-registrant paid the GST/HST on the purchase of that property and/or on improvements made to that property but was previously unable to recover that tax.

A non-registrant may claim this rebate to recover some or all of the tax payable by the non-registrant on the purchase of the real property and/or on improvements made to the property.

If the non-registrant was entitled to recover some or all of the tax the non-registrant paid on its purchase of the property or for the improvements the non-registrant made in some other way (for example, by claiming another type of rebate), the amount of this rebate will be reduced or eliminated by the amount the non-registrant was entitled to recover (whether or not it was actually claimed).

You are eligible to claim the rebate under reason code 7 if:

  • you are not a registrant;
  • you paid GST/HST on real property such as land, a building, or an interest in real property when you last acquired the property and/or when you made improvements to it; and
  • you made a taxable sale of the property, including a deemed taxable sale.

If you need help determining whether your sale of real property is taxable or whether you are eligible for this rebate, call us at 1-800-959-8287.

Eligibility - Taxable sale of capital personal property (show/hide)
Eligibility - Taxable sale of capital personal property

Generally, this rebate is available when a non-registrant municipality makes a taxable sale of capital personal property or a non-registrant designated municipality makes a taxable sale of capital personal property that is designated municipal property and the municipality or designated municipality paid the GST/HST on the purchase of that property and / or on improvements to the property, but was previously unable to recover that tax.

The municipality or designated municipality may claim this rebate to recover some or all of the tax payable when it purchased the property and / or made improvements to it.

If the municipality or designated municipality was entitled to recover some or all of the tax paid on the purchase of the property in some other way (for example, by claiming another type of rebate), the amount of this rebate will be reduced or eliminated by the amount the municipality or designated municipality was entitled to recover (whether or not it was actually claimed).

You are eligible to claim the rebate under reason code 7 if:

  • you are a municipality or designated municipality that is not a GST/HST registrant;
  • you paid or are deemed to have paid the GST/HST on the purchase of capital personal property, such as a computer, equipment, or office furniture;
  • you later sell that property (for designated municipalities, the capital personal property sold must be designated municipal property); and
  • your sale of that capital personal property is taxable and the GST/HST became payable or would have been payable on the sale had the property not been part of a supply of a business where no tax was payable because you and the purchaser made a joint election. For more information on this election, see Form GST44, Election Concerning the Acquisition of a Business or Part of a Business, or call us at 1-800-959-5525.

Any sale (other than an exempt sale) of capital personal property by a municipality is a taxable sale for GST/HST purposes. This also applies to any sale (other than an exempt sale) of capital personal property that is designated municipal property by a designated municipality.

Restriction on claiming a rebate in the case of a seizure of real property or capital personal property (show/hide)
Restriction on claiming a rebate in the case of a seizure of real property or capital personal property

A creditor can seize a person's real property or capital personal property for non-payment of a debt and sell it to a third party to recover the debt. If your property is seized, we consider you to have made a sale to the creditor at the time of the seizure. Where such a sale is taxable, you are eligible for a rebate under reason code 7, as long as all the other conditions are met.

However, you may have a legal right under federal or provincial law, or under an agreement relating to a debt security, to redeem the property within a certain time after the creditor's sale of the property.

In such a case, you cannot apply for the rebate unless the time limit for redeeming the property has expired and you have not redeemed the property. In addition, the payment for your sale of the property to the creditor is deemed to have become due on the day the time limit for redeeming the property expired.

Example (show/hide)

A city in Saskatchewan, a non-participating province, seized land belonging to Mr. Jones, a non-registrant, and sold it on October 1, 2014, to Mr. Smith for $20,000 plus the GST. The $20,000 includes the amount necessary for the city to recover Mr. Jones' tax arrears owing to the city.

Mr. Jones can redeem the land up to two years after October 1, 2014. Mr. Jones is eligible for a rebate of the GST on the land's fair market value on October 1, 2014, or of the basic tax content of the property as of October 1, 2014, whichever amount is less. However, he cannot file the rebate application until the redemption period has expired. As long as he has not redeemed the property, Mr. Jones can file his rebate application only at some time after October 1, 2016. However, he has to file it before October 1, 2018.

 

How do you calculate your rebate?

Real property (show/hide)
Real property

Include the amount of your rebate in Part C of the application beside Method (c) Other under Amounts claimed.

The amount of your rebate is equal to the lesser of:

  • the basic tax content of the real property at the time of the sale, or the deemed sale; and
  • the GST/HST payable on your sale or the deemed sale of the real property, or the GST/HST that would have been payable on the sale had the property not been part of the supply of a business where no tax was payable because you and the purchaser made a joint election. For more information on this election, see Form GST44, Election Concerning the Acquisition of a Business or Part of a Business, or call us at 1-800-959-5525.

As you are not a registrant, you will generally calculate the basic tax content of your property by totalling the amount of GST/HST that you paid for the last acquisition of the property and for any improvements made to the property since it was last acquired. Next, deduct any amounts that you were entitled to recover by rebate, refund, remission or otherwise. You will take depreciation in the value of the property into account by multiplying the difference calculated above by a depreciation factor.

If you are a municipality or a designated municipality (that is not a listed financial institution), the amounts for A and B in the basic tax content formula do not include GST and the federal part of HST paid or payable before February 2004.

If you are a public sector body not dealing at arm's length with the purchaser, the amount of your rebate is equal to the lesser of:

  • the basic tax content of the real property at the time of the sale (or the deemed sale); and
  • the amount determined by the following formula:

(A / B) × C

Where

A is the basic tax content of the real property at the time of the sale (or the deemed sale);

B is the amount that would be the basic tax content of the property at the time of the sale, if it were determined without deducting any GST/HST you were exempt from paying under any other law or were entitled to recover by rebate, refund, remission or otherwise; and

C is the GST/HST payable on your sale or deemed sale of the real property, or the GST/HST that would have been payable on the sale had the property not been part of the supply of a business where no tax was payable because you and the purchaser made a joint election. For more information on this election, see Form GST44, or call us at 1-800-959-5525.

Capital personal property (show/hide)
Capital personal property

Enter the amount of your rebate in Part C of the application beside Method (c) Other under Amounts claimed.

A municipality does not have to provide any information at the time it makes its rebate claim. However, it has to keep documents to support its claim in case we ask to see them later.

The amount of the rebate is equal to the lesser of:

  • the basic tax content of the capital personal property at the time of the sale; and
  • the GST/HST payable on your sale of the capital personal property or the GST/HST that would have been payable on the sale had the property not been part of the supply of a business where no tax was payable because you and the purchaser made a joint election.

As you are not a registrant, you will generally calculate the basic tax content of your property by totalling the amount of the GST/HST that you paid to acquire the property and make any improvements to it. Next, deduct any amounts that you were entitled to recover by rebate, refund, remission or otherwise, or would have been entitled to recover had the property been acquired for use only in non-commercial activities. You will then take depreciation in the value of the property into account by multiplying the difference (as calculated above) by a depreciation factor.

For municipalities that are not listed financial institutions, the basic tax content calculation at any time after January 30, 2004, is as follows:

(A - B) × C

A is the GST/HST you paid for the last acquisition or importation of the property and for any improvements;

B is the amount of any GST/HST you were entitled to recover by rebate (like the one for public service bodies), refund, remission or otherwise; and

C is the lesser of:

  • 1; and
  • the fair market value of the property at the time the property was sold, divided by the amount paid (before tax) to buy the property and make improvements to it.

The amounts for A and B do not include the GST and the federal part of the HST paid or payable before February 2004.

More information on these and other changes for municipalities can be found in Guide RC4049, GST/HST Information for Municipalities.

Using your rebate to reduce your remittance of the GST/HST (show/hide)
Using your rebate to reduce your remittance of the GST/HST

Generally, when you sell taxable real property or capital personal property, you have to collect the GST/HST from the purchaser and remit the GST/HST to us. However, there are some exceptions for taxable sales of real property.

You do not have to collect the GST/HST on a taxable sale of real property; rather, the purchaser has to remit the tax on their purchase to us directly, if:

For more information about the special rules for remitting tax on a taxable sale of real property, including who has to remit the tax and how they do so, call us at 1-800-959-8287.

If the municipality or designated municipality was entitled to recover some or all of the tax paid on the purchase of the property in some other way (for example, by claiming another type of rebate), the amount of this rebate will be reduced or eliminated by the amount the municipality or designated municipality was entitled to recover (whether or not it was actually claimed).

If you are responsible for collecting the tax from the purchaser, you have to report that tax and remit it to us using Form GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-Personalized). Generally, the amount of your remittance will be the amount you indicate as net tax on line 109 of Form GST62. However, if you are entitled to a rebate under reason code 7, you can simply remit the difference between the net tax amount on line 109 of Form GST62 and the amount of your rebate. To do this, enter the amount of your rebate on line 111 of Form GST62. If you do this, the amount you will have to remit is equal to the amount on line 109 less the amount on line 111.

You have to file your rebate application together with Form GST62 if you want to reduce your remittance by the amount of your rebate.

You have to file Form GST62 within one month after the month in which the transaction occurred. We will assess penalty and interest if we do not receive Form GST62 and any net tax remittance by the due date.

Form GST62 is only available in pre-printed format and is therefore not available for download from our Web site. However, you can order Form GST62 at Getting forms and publications or by calling us at 1-800-959-5525.

Where do you send your rebate application?

Send the completed rebate application to:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

You have to file your rebate application within two years after the day the amount for your sale of the property becomes payable or is paid without having become payable, or within two years from the day the redemption period expires, if applicable.

What records do you include with your application and what records do you keep?

Real property (show/hide)
Real property

In all cases, send us a letter of explanation describing the circumstances that give rise to the rebate, including:

  • the address of the property and a description of the property (for example, vacant land or substantially renovated housing);
  • your original intent for the property and, if your intentions for the property changed, describe your later intentions (for example, did you originally purchase the property to construct your own house but later decided to subdivide and sell the land instead); and
  • your use of the property (for example, was it your personal residence or a rental property).

If you sold the property, be sure to include the following information with your rebate application:

  • a copy of the Statement of Adjustments for the sale of the property;
  • the date the payment for the sale of the property became due or, if it was paid to you before the due date, the date it was paid to you by the purchaser;
  • the name and address of the purchaser. Include the purchaser's full legal name or trading name if this is different and indicate whether or not the purchaser is a registrant. Where applicable, provide the Business Number of the purchaser;
  • an indication as to whether or not you are a non-resident;
  • a copy of the Statement of Adjustments from your original purchase of the property; and
  • if your rebate claim is equal to the basic tax content of the property, a detailed listing of the GST/HST paid on any improvements you made to the property that you included in your basic tax content calculation and a description of those improvements using Form GST288, Supplement to Forms GST189 and GST498.

If you made a deemed taxable sale of the property, be sure to include the following information with your rebate application:

  • the date you are deemed to have collected the GST/HST on that deemed sale; and
  • the fair market value of the property and an explanation of how you determined the fair market value.

In the case of a property seizure, provide us with the expiry date of the redemption period. For more information, see Restriction on claiming a rebate in the case of a seizure of real property or capital personal property.

If any of the required documentation is not received, your claim may be delayed or disallowed.

Capital personal property (show/hide)
Capital personal property

A municipality does not have to provide any information at the time it makes its rebate claim. However, it has to keep documents to support its claim in case we ask to see them later.

8

Reason Code 8 - Indian band, tribal council, or band-empowered entity

Are you eligible for the rebate?

A reason code 8 rebate is available where the GST/HST has been paid on eligible travel expenses incurred by a band, tribal council, or band-empowered entity. As well, a reason code 8 rebate is available to a band, tribal council, or band empowered entity where they reimburse or pay a reasonable allowance to their employees or officials for eligible travel expenses incurred on their behalf.

Eligible travel expenses include:

  • off-reserve services of transportation
  • short-term accommodation
  • meals or entertainment that are acquired for band management activities or real property on reserve

 There is no rebate available under reason code 8 for the following:

  • Where the tax paid was not the GST/HST (such as, tax was imposed by a First Nation - First Nations Tax or First Nations Goods and Services Tax).
  • If you are a status Indian, an Indian Band, or council of an Indian band and have paid the 8% provincial part of the HST in Ontario for purchase of qualifying off-reserve property or services. You may be entitled to apply to the Ontario Ministry of Finance for a rebate equal to 8% provincial part of the HST paid. Do not use Form GST189 to apply for the provincial rebate.
  • If you are a status Indian and have purchased goods or services on a reserve or goods that are delivered to a reserve, have paid the GST/HST in error to a supplier, you may seek a refund or credit of the amount from that supplier. If the supplier gives a refund or credit, you are no longer eligible for a rebate because the amount paid has already been refunded or credited.

Alternatively, status Indians can apply for a rebate of the amount under reason code 1A, Amounts paid in error for goods or services purchased on or delivered to a reserve. This also applies to Indian bands that buy goods that are delivered to a reserve, or services that are certified to be for band management activities or real property on reserve.

How do you calculate your rebate?

If you are applying for a rebate under reason code 8, you have to use Method (b) for each invoice to complete Parts C and F of the form. For details on how to calculate your rebate, go to Guide RC4033, General Application for GST/HST Rebates.

The HST rate can vary from one participating province to another.

Where do you send your rebate application?

You are:

  • a status Indian, or Indian band or council of an Indian band
  • you have an address in Ontario
  • you are not filing a GST/HST return

If all three statements above apply, send the completed rebate application to:

Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 5C1

Otherwise, for all other addresses, send the completed rebate application to:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

You have to file your rebate application within two years after the day you paid or remitted the amount.

You can submit only one rebate application per calendar month

What records do you include with your application and what records do you keep?

Include original receipts for all purchases you list on your rebate application, unless a written waiver is issued. If you plan to file a rebate application in any other jurisdiction that requires original receipts, you should consider filing your GST/HST rebate application first. We will return your original receipts after we process your application. We will not accept photocopies of receipts or credit card slips as proof of purchase.

An Indian band, tribal council, or band-empowered entity may apply in writing to their local tax services office, Verification and Enforcement Division (Audit), to request a letter waiving the need to submit original receipts. The request should include details of the expected frequency of filing reason code 8 rebate claims and the estimated amount of the annual purchases subject to the rebate. Audit will issue a letter indicating if a waiver has been granted; until such time the Indian band, tribal council or band empowered entity is required to submit original receipts with its rebate application. The granting of the waiver is on the condition that original receipts are retained on file for audit purposes. In addition, there is still the requirement to complete the details in Part F of the rebate application of Form GST189, General Application for Rebate of GST/HST.

Also, the waiver only applies to reason code 8, not reason code 1A (Amounts paid in error for goods or services purchased on or delivered to a reserve) rebates. Reason code 1A rebate claims still require the submission of original receipts. A separate application form is required under each reason code.

9

Reason code 9 - Lease of land for residential purposes

Are you eligible for the rebate?

You may be eligible for a rebate under reason code 9 if you paid or were deemed to have paid  the GST/HST on land that you own or lease if you lease the land to a particular person who either assigns the lease to a third person or leases the land to a third person, and has to self-assess on a value that includes the land and remit the tax. For example, the particular person may have to self-assess if they construct and supply a house under a long-term lease for its residential use by an individual.

How do you calculate your rebate?

Calculate your rebate using the following formula:

A - B

A is the total of all the GST/HST that was payable for your last purchase or deemed purchase of the land (or that would have been payable on your purchase of the land if it was not part of a supply of a business where no tax was payable because you and the vendor made a joint election) and for improvements that you made to it before the person you are leasing the land to had to self-assess; and

B is the total of other rebates and input tax credits that you were entitled to claim in relation to your purchase of the property, or improvements you made to it.

Enter the result of your calculation in Part C - Rebate claimed of the application beside "Method (c)Other" in the "Amounts claimed" column.

Include the following information on your application:

  • the name and address of the person to whom you are leasing the land. If you are leasing the land to a person who constructed residential rental property on the land, be sure to give the full legal name (and trading name, if applicable) and address of the builder;
  • whether or not the person you are leasing to is registered for GST/HST purposes;
  • the address of the land; and
  • the date the person to whom you are leasing the land becomes liable, or is reasonably expected to become liable, to self-assess the GST/HST on a value that includes the land.

Where do you send your rebate application?

If you are filing a paper GST/HST return, send the completed rebate application with your return, to the address shown on your GST/HST return. Otherwise, send the completed rebate application to:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

You have to file your rebate application within two years after the day the person to whom you are leasing the land has to self-assess.

What records do you include with your application and what records do you keep?

Do not include receipts or other documents with your rebate application. However, you have to keep these documents in case we ask to see them later.

For more information about this rebate, see GST/HST Memoranda Series, Chapter 19.3.5, Rebate to Owner of Land Leased for Residential Use.

10

Reason code 10 - Non-resident recipient of a taxable supply of an installation service - rebate paid or credited by registered supplier

Are you eligible for the rebate?

You are eligible for a rebate under reason code 10 if:

  • you are a non-resident;
  • you are not registered for the GST/HST;
  • you sold goods on an installed basis to a person who is registered for the GST/HST;
  • you contracted with a supplier who is registered for the GST/HST to install the goods in real property located in Canada; and
  • you would have had to pay the GST/HST on the installation service if the supplier had not paid or credited the rebate.
Example (show/hide)

In some cases, a person other than the non-resident supplier of the goods may apply for the rebate.

A non-resident supplier, not registered for the GST/HST, sells goods on an installed basis to a person who is registered for GST/HST. The non-resident supplier enters into a contract with a second non-resident, who is also not registered for GST/HST purposes, to perform the installation services.
The second non-resident further contracts with another supplier, who is registered for the GST/HST, to install the goods in real property in Canada.

In this example, the second non-resident would be the one entitled to the rebate for the GST/HST paid on the installation service, not the original supplier of the goods.

If the supplier does not pay or credit the rebate to you and you meet all the eligibility criteria, you can file for your rebate under reason code 11.

Joint and several liability

If a supplier pays or credits such a rebate to a person and the supplier knows or ought to know that the person is not entitled to all or part of the rebate, both the supplier and the person who received the rebate are liable to repay the amount to us.

How do you calculate your rebate?

You have to complete Parts A, B, C, E, and F of the rebate application. If you are applying for a rebate under reason code 10, you have to use Method (b) when you complete Parts C and F of the application. Make sure to indicate what you would have paid if the supplier had not paid or credited the amount to you. For details on how to complete Parts C and F of the application form, see Guide RC4033, General Application for GST/HST Rebates.

The GST/HST-registered supplier of the installation service who pays or credits the rebate to you has to complete Part G of the application. The supplier will then send the application with his or her GST/HST return and claim the amount paid or credited on line 107 of the return.

Where do you send your rebate application?

If you are filing a paper GST/HST return, send the completed rebate application with your return, to the address shown on your GST/HST return. Otherwise, send the completed rebate application to:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

The registered supplier has to file the rebate application with his or her GST/HST return for the reporting period in which he or she paid or credited the rebate, and report the amount of the rebate on line 107 of the return.

What records do you include with your application and what records do you keep?

The registered supplier does not have to send any supporting documents (for example, a receipt or invoice for the installation service) when the GST/HST return and the rebate application are filed. Both the supplier and the purchaser need to keep their copies of these documents on file in case we ask to see them later.

11

Reason code 11 - Non-resident recipient of a taxable supply of an installation service - rebate not paid or credited by supplier

Are you eligible for the rebate?

You are eligible for a rebate under reason code 11 if:

  • you are a non-resident;
  • you are not registered for the GST/HST;
  • you sold goods on an installed basis to a person who is registered for the GST/HST;
  • you contracted with a supplier who is registered for the GST/HST to install the goods in real property located in Canada; and
  • you paid the GST/HST on the installation service.

In some cases, a person other than the non-resident supplier of the goods may apply for the rebate.

An example of this is the following:

  • A non-resident supplier, not registered for the GST/HST, sells goods on an installed basis to a person who is registered for the GST/HST.
  • The non-resident supplier enters into a contract with a second non-resident, who is also not registered for the GST/HST, to perform the installation services.
  • The second non-resident further contracts with another supplier, who is registered for the GST/HST, to install the goods in real property in Canada.

In this example, the second non-resident has to pay the GST/HST on the installation services. Therefore, the second non-resident is entitled to the rebate, not the original supplier of the goods.

In some cases, the GST/HST-registered supplier will pay or credit you your rebate at the time of your purchase. If the supplier has done this, follow the instructions for reason code 10.

How do you calculate your rebate?

For details on how to calculate your rebate and complete Parts C and F of the application form, see Guide RC4033, General Application for GST/HST Rebates. If you are applying for a rebate under reason code 11, you have to use Method (b) for each invoice to complete Parts C and F of the application. Indicate the date the installation service was completed in Part F of the application.

Where do you send your rebate application?

If you are filing a paper GST/HST return, send the completed rebate application with your return, to the address shown on your GST/HST return. Otherwise, send the completed rebate application to:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

You have to file your rebate application within one year after the completion of the installation service.

What records do you include with your application and what records do you keep?

You have to include original receipts with the application for all the purchases you list. If you plan to file a rebate application in any other jurisdiction that requires original receipts, you should consider filing your general application for a GST/HST rebate first. We will return your original receipts after we process your application. We will not accept photocopies of receipts or credit card slips as proof of purchase.

12

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

Are you eligible for the rebate?

You are eligible for the rebate under reason code 12 if:

  • you are a resident of a participating province and paid the HST on goods that you imported into Canada;
  • the goods were imported for consumption, use or supply exclusively (90% or more) in a province different from the participating province in respect of which the provincial part of the HST paid on importation was calculated;
  • you have paid all provincial levies, if any, that are imposed on the goods; and
  • the total of all tax shown on receipts attached to your application is at least CAN$25.

Generally, this rebate is not available to selected listed financial institutions. However, if you are a selected listed financial institution that is an insurer or a surety, a rebate may be available in certain limited conditions. For more information, call 1-800-959-5525.

A rebate under reason code 12 is only for goods imported into Canada. If you purchased goods in a participating province, for consumption in another province, see Form GST495, Rebate Application for the Provincial Part of Harmonized Sales Tax (HST), for information on claiming a rebate of the provincial part of HST.

How do you calculate your rebate?

For details on how to calculate your rebate, see Guide RC4033, General Application for GST/HST Rebates. You have to use Method (c) to complete Parts C and F of the application.

Calculating your rebate for the provincial part of the HST on goods imported at a place in a non-participating province, or at a place in a participating province with a lower HST rate

Use the following formula to determine the amount of the rebate you can claim for the goods that are imported for consumption, use or supply exclusively in a province (90% or more):

A - B

where:

A is the provincial part of the HST paid on importation; and
B is either zero for specified items (specified items relates to a property covered by the point of sale rebate regulation) or in any other case, the amount of tax that would be payable on goods upon importation if the tax were calculated at the (lower) provincial rate for the other province (see GST/HST rates for the applicable rates).

You have to complete Parts A, B, C, E, and F of the rebate application.

Where do you send your rebate application?

If you are filing a paper GST/HST return, send the completed rebate application with your return, to the address shown on your GST/HSTreturn. Otherwise, send the completed rebate application to:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

You have to file your rebate application within one year from the day that the tax becomes payable.

If you are an individual, you can only claim a rebate once in each calendar quarter. Businesses can apply once every calendar month.

What records do you include with your application and what records do you keep?

You have to include original receipts for all purchases that you list. You also have to provide proof that you have paid all taxes imposed outside the participating provinces that are payable, if any, on all the purchases you listed. If you plan to file a rebate application in any other jurisdiction that requires original receipts, you should consider filing your general application for a GST/HST rebate first. We will return your original receipts after we process your application. We will not accept photocopies of receipts or credit card slips as proof of purchase.

13

Reason code 13 - Intangible personal property or services acquired in a participating province

Are you eligible for the rebate?

You are eligible for the rebate under reason code 13 if:

  • you are a resident of Canada and paid the HST on a supply of intangible personal property or a service;
  • the intangible personal property or service is acquired for consumption, use, or supply significantly (10% or more) in provinces for which the provincial portion of the HST is lower than the participating provinces in which the intangible personal property or service was acquired. (for non participating provinces, the provincial portion of the HST is treated as being 0%); and
  • the total of all tax that you are eligible to claim for this rebate, shown on your receipts attached to your application, is at least CAN$25. Each receipt must show tax of at least CAN$5 that you are eligible to claim.

Generally, this rebate is not available to selected listed financial institutions. However, if you are a selected listed financial institution that is an insurer or a surety, a rebate may be available in certain limited conditions. For more information, call us at 1-800-959-5525.

An intangible personal property is generally a right rather than a physical object.

How do you calculate your rebate?

You have to complete Parts A, B, C, E, and F of the rebate application.

You have to use Method (c) when completing Parts C and F of the application. Make sure to list all purchase details in "Part F - Details of rebate application" and enter the result of your calculation under "Method (c) Other." If you need more space to list all the details of your purchases in Part F, use Form GST288, Supplement to Forms GST189 and GST498, to list the rest of the amounts.

Add all the amounts you listed in Part F and on Form GST288, if you used it, under "Other." Enter the total at the bottom of that column and in "Part C - Rebate claimed" beside "Method (c) Other" under the "Amounts claimed" column. For more information about Method (C), refer to Guide RC4033, General Application for GST/HST Rebates.

Calculating your rebate on or for the provincial part of the HST or portion thereof

Use the following formula to determine the amount of the rebate you can claim as the recipient of a supply made in a particular participating province of intangible personal property or a service:   

A - B

where

A is the amount of the provincial part of HST paid in respect of the supply; and

B is the total of all amounts, each of which is determined for a participating province by the formula

C × D

where

C is

  • zero, if the property or service is a specified item in respect of the participating province; and
  • in any other case, the amount of tax that, would have become payable by the person for the supply if that tax were calculated on the amount of consideration for the supply:
    • at the tax rate for the participating province, if the tax rate for the participating province is lower than the tax rate for the particular participating province; or
    • in any other case, at the tax rate for the particular participating province; and

D is the extent (expressed as a percentage) to which you acquired the property or service for consumption, use or supply in the participating province.

Where do you send your rebate application?

If you are filing a paper GST/HST return, send the completed rebate application with your return, to the address shown on your GST/HSTreturn. Otherwise, send the completed rebate application to:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

You have to file your rebate application within one year from the day that the tax became payable.

If you are an individual, you can only claim a rebate once in each calendar quarter. Businesses can apply once every calendar month.

What records do you include with your application and what records do you keep?

 You have to include original receipts for all purchases that you list. If you plan to file a rebate application in any other jurisdiction that requires original receipts, you should consider filing your general application for a GST/HST rebate first. We will return your original receipts after we process your application. We will not accept photocopies of receipts or credit card slips as proof of purchase.

16

Reason code 16 - Provincial point-of-sale rebate on qualifying items

Are you eligible for the rebate?

Use reason code 16 for qualifying items purchased and consumed in the same province where the point-of-sale rebate was not granted. If you purchased goods in a participating province for consumption, use, or supply in another province, see Form GST495, Rebate Application for the Provincial Part of the Harmonized Sales Tax (HST), for information on claiming a rebate of the provincial part of the HST.

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.

Qualifying items for the point-of-sale rebate
and in which participating provinces it applies
Provinces Books Children's items Feminine hygiene products Qualifying heating oil Newspaper Qualifying food and beverage
New Brunswick Yes No No No No No
Newfoundland and Labrador Yes No No No No No
Nova Scotia Yes Yes Yes No No No
Ontario Yes Yes Yes No Yes Yes
Prince Edward Island (P.E.I.) Yes Yes Footnote 1 No Yes No No
Qualifying items for the point-of-sale rebate

The participating provinces will provide point-of-sale rebates of the provincial part of the HST payable on sales of certain qualifying items. The vendor will automatically credit the provincial part of the HST and only collect the 5% federal part of the HST payable on the sale of that item. Crediting purchasers in this manner will not affect a vendor's ability to claim input tax credits on its business inputs.

The point-of-sale rebate will not only apply to sales of qualifying items at retail establishments, but will also be available on sales of qualifying items made at any point in the distribution chain. The point-of-sale rebate will also apply to sales of qualifying items made via the Internet.

Children's clothing (show/hide)
Children's clothing

Children's clothing designed for:

  • babies (including baby bibs, bunting blankets, and receiving blankets);
  • girls, and boys up to and including girls' Canada standard size 16 and boys' Canada standard size 20, or clothing qualifying for girls and boys in sizes extra small, small, medium, or large if the clothing does not have a qualifying Canada standard size; and
  • hosiery or stretchy socks, hats, ties, scarves, mittens, and gloves in sizes and styles designed for children or babies.

The following goods are not qualifying children's clothing for purposes of the point-of-sale rebate:

  • Adult-sized garments even if purchased for a child;
  • costumes;
  • children's garments of a class that is used exclusively in sports or recreational activities; and
  • children's footwear and children's diapers. Rebates are available on children's footwear and children's diapers if such goods qualify as such, respectively, for the purposes of those rebates.
Children's footwear (show/hide)
Children's footwear

Children's footwear designed for babies, girls, and boys up to and including girls' size 6 and boys' size 6, including footwear without a numerical size that is designated for girls or boys in sizes small, medium or large. Children's footwear eligible for the point-of-sale rebate will not include skates, rollerblades, ski-boots, footwear that has cleats, or similar footwear.

Children's diapers (show/hide)
Children's diapers

Diapers, including cloth and disposable diapers designed for babies and children, and diaper inserts and liners, rubber pants, and training pants. Incontinence products will be zero-rated under HST, in accordance with current GST rules.

The government of Prince Edward Island does not provide a point-of-sale rebate on children's diapers.

Children's car seats and car booster seats - Ontario only (show/hide)
Children's car seats and car booster seats - Ontario only

Children's car seats and car booster seats that are restraint systems or booster cushions that conform with Transport Canada's safety requirements for Standards 213, 213.1, 213.2 and 213.5, as described under the federal Motor Vehicle Safety Act.

Books (show/hide)
Books

The following will qualify as books for all the partcipating provinces:

  • printed book or an update of a printed book;
  • an audio book (all or substantially all of which is a spoken reading of a printed book);
  • a bound or unbound printed version of a scripture of any religion;
  • a printed book and a read-only medium (such as, CD-ROM) whose content is related and integrated with the book's content and when sold together as a single package; and
  • a printed book and a read-only medium and/or a right to access a Web site when sold together as a single package and if specifically designed for students enrolled in a qualifying course, such as educational courses of elementary or secondary schools.

A qualifying course means a course where the supply of the service of instructing in the course is an exempt supply included in Part III of Schedule V to the federal Excise Tax Act, or would be an exempt supply included in that Part but for the fact that the supplier made an election under that Part.

The following items, including anything that has the following items as its main part, will not qualify as a printed book:

  • a newspaper;
  • a magazine or periodical, unless it is purchased by subscription and the printed space of the magazine or periodical devoted to advertising is not more than 5% of the total printed space;
  • a brochure or pamphlet;
  • a sales catalogue, a price list, or advertising material;
  • a warranty booklet or an owner's manual;
  • a book designed primarily for writing on;
  • a colouring book or a book designed primarily for drawing on or affixing thereto, or inserting therein, items such as clippings, pictures, coins, stamps, or stickers;
  • a cut-out book or a press-out book;
  • a program relating to an event or performance;
  • an agenda, calendar, syllabus, or timetable;
  • a directory, an assemblage of charts, or an assemblage of street or road maps, but not including a guidebook or an atlas that consists in whole or in part of maps other than street or road maps;
  • a rate book;
  • an assemblage of blueprints, patterns, or stencils;
  • an assemblage or a collection of, or any item similar to, the above items; or
  • electronic and digital publications.

For more information, see GST/HST Memoranda Series Chapter 13.4, Rebates for Printed Books, Audio Recordings of Printed Books, and Printed Versions of Religious Scriptures.

Feminine hygiene products (show/hide)
Feminine hygiene products

Feminine hygiene products, including sanitary napkins, tampons, sanitary belts, or other products marketed exclusively for purposes similar to the purposes for which sanitary napkins, tampons and sanitary belts are marketed.

Newspapers - Ontario only (show/hide)
Newspapers - Ontario only

Print newspapers that contain news, editorials, feature stories, or other information of interest to the general public, and that are published at regular intervals, typically on a daily, weekly, or monthly basis will qualify for the point-of-sale rebate.

Flyers, inserts, magazines, periodicals, and shoppers will not qualify.

Qualifying prepared food and beverages - Ontario only (show/hide)
Qualifying prepared food and beverages - Ontario only

Qualifying prepared food or beverages that are ready for immediate consumption and that are sold for a total consideration of not more than $4.00 (not including HST), whether consumed on or off the premises where they are sold. Qualifying items will include:

  • food or beverages heated for consumption;
  • salads not canned or vacuum sealed;
  • sandwiches and similar products other than when frozen;
  • platters of cheese, cold cuts, fruit or vegetables, and other arrangements of prepared food;
  • cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products where they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six;
  • ice cream, ice milk, sherbet, frozen yoghurt or frozen pudding, non-dairy substitutes for any of these products, or any product that contains any of these products, when hand-scooped or machine dispensed and sold in single servings;
  • other food items not zero-rated as basic groceries solely by virtue of the types of sales made at the establishment where they are sold (such as, a sale of a bagel or a plain croissant in a restaurant); non-carbonated beverages when dispensed at the place where they are sold; or
  • the following when sold with a qualifying food item above::
    • other beverages except if the cans, bottles or other primary containers in which they are sold contain a quantity exceeding a single serving;
    • cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products where they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving;
    • ice cream, ice milk, sherbet, frozen yoghurt or frozen pudding, non-dairy substitutes for any of the foregoing, or any product that contains any of the foregoing, when packaged and sold in single servings; or
    • other snack foods such as chips, salted nuts, popcorn, candies, fruit bars, granola bars

Wine, spirits, beer, malt liquor, or other alcoholic beverages will not be a qualifying beverage for the purpose of the point-of-sale rebate.

For information on food items that are not zero-rated as basic groceries and the meaning of establishment, see GST/HST Memoranda Series Chapter 4.3, Basic Groceries.

How do you calculate your rebate?

For details on how to calculate your rebate, Part C - Rebate claimed, see Guide RC4033, General Application for GST/HST Rebates. Use Method (c) to complete Parts C and F of the application form.

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%.
How registrant suppliers show the rebate on their invoices

When disclosing the HST on an invoice or receipt issued in for the sale of qualifying items to which the registrant supplier has paid or credited the rebate amount at the point of sale, the registrant supplier may show:

  • the total amount of the HST payable (or the total HST rate) with the rebate amount paid or credited shown separately;
  • the total HST payable as an amount net of the rebate amount paid or credited; or
  • the total price of the qualifying items that includes HST at a net rate of 5%.

Where do you send your rebate application?

If you are filing a paper GST/HST return, send the completed rebate application with your return, to the address shown on your GST/HSTreturn. Otherwise, send the completed rebate application to:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

You have four years from the day the tax became payable to file your rebate application.

What records do you include with your application and what records do you keep?

You have to include original receipts for all purchases that you list. If you plan to file a rebate application in any other jurisdiction that requires original receipts, you should consider filing your general application for a GST/HST rebate first. We will return your original receipts after we process your application. We will not accept photocopies of receipts or credit card slips as proof of purchase.

23

Reason code 23 - Ontario First Nations point-of-sale relief

Are you eligible for the rebate?

You can claim a credit under reason code 23 if you are a GST/HST registrant supplier who credited status Indian purchasers, at the time of sale in Ontario,  an amount equal to the 8% provincial part of the HST on qualifying off-reserve supplies of property or service.

When a GST/HST registrant supplies qualifying property or service off a reserve to a status Indian purchaser, the registrant may credit an amount equal to the 8% provincial part of the HST and only collect the 5% federal part of the HST on that property or service.

Do not claim a rebate under reason code reason 23 if you are a status Indian purchaser, you paid the 8% provincial part of the HST on the purchase of off-reserve qualifying property or services, and the supplier did not credit you the provincial part of the HST.

Instead, you would apply a rebate equal to 8% the provincial part of the HST paid from the Ontario Ministry of Finance. Also, for the  period of July 1, 2010 to August 31, 2010, the Government of Ontario will refund status Indian purchasers an amount equal to the 8% provincial part of the HST paid on qualifying off-reserve supplies of property and services.

How do you report and claim the rebate?

How GST/HST registrant suppliers report credited amounts

In contrast to point-of-sale rebates for certain designated items (such as children's items and books), the supplier would be required to include on its GST/HST return:

  • on Line 105, Total GST/HST and adjustments, the amount of HST collectible for the supplies at the full 13% rate so that net tax for the reporting period shows tax collected or collectible at 13%; and
  • on Line 111, Rebates, the total amount credited at the point of sale.

Also, the GST/HST registrant would be required to complete Form GST189, General Application for Rebate of GST/HST, using reason code 23. On the form, the registrant would be required to:

  • report the amount that has been credited to status Indian purchasers at the point of sale;
  • indicate in the appropriate box that this amount has been set off on Line 111 of the GST/HST return against the remittance amount on the GST/HST return; and
  • identify the reporting period to which the set-off on the GST/HST return applies.

Do not include amounts for items that are otherwise relieved from GST/HST or eligible for a point-of-sale rebate of the provincial part of the HST for certain designated items.

How GST/HST registrant suppliers show the amount credited on their invoices

When disclosing the HST on an invoice or receipt issued for a qualifying off-reserve supply of property or services for which the GST/HST registrant supplier has credited an amount to a status Indian purchaser at the point of sale, the registrant supplier may show:

  • the total amount of the HST payable (or the total HST rate) with the rebate amount paid or credited shown separately;
  • the total HST payable as an amount net of the rebate amount credited, or
  • the total price of the qualifying property or service that includes HST at a net rate of 5%.

The netting of the HST amount to 5%, or having the price include HST at a net rate of 5%, is only permitted on the invoice, while the GST/HST return must show tax at 13% on Line 105, Total GST/HST and adjustments, and the amount credited on Line 111, Rebates.

Unlike other cases where the 8% provincial part of the HST is credited by GST/HST registrants (such as the point-of-sale rebates for certain designated items), the amount credited for qualifying off-reserve purchases made by status Indian purchasers is not a deduction in the calculation of the registrant's net tax.

Where do you send your rebate application?

The GST/HST registrant would send their GST/HST return for the reporting period in which the set-off is made, with the completed Form GST189, to their local tax centre.

If you are using GST/HST NETFILE to file your GST/HST return, you can also use GST/HST NETFILE to electronically file your rebate application. There is no need to send us a paper copy.

However, if you choose not to file your rebate application using GST/HST NETFILE, you must mail your completed application form to:

Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 5C1

If you are filing your GST/HST return electronically with Revenu Québec, send your completed rebate application to:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

The registrant submits Form GST189 with its GST/HST return for the reporting period in which the set-off is made to the local tax centre.

If you are mailing the application, the tax centre should receive the GST189 form on or before the due date of the GST/HST return.

What records do you include with your application and what records do you keep?

If you apply for a rebate under reason code 23, you do not have to send us documentation.

24

Reason code 24 - Poppies and wreaths

Are you eligible for the rebate?

If you are a Legion entity, you may apply for a 100% rebate under reason code 24 of the GST/HST paid or payable on poppies or wreaths you acquired, imported or brought into a participating province during a claim period. This rebate applies to GST/HST that became payable, or was paid without having become payable, after 2009.

How do you calculate your rebate?

For details on how to calculate your rebate, see Guide RC4033, General Application for GST/HST Rebates. If you are applying for a rebate under reason code 24, use Method (b) for each invoice to complete Section I of Part C, and Part F of Form GST189, General Application for Rebate of GST/HST.

Where do you send your rebate application?

If you are filing a paper GST/HST return, send the completed rebate application with your return, to the address shown on your GST/HSTreturn. Otherwise, send the completed rebate application to:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

If you are a GST/HST registrant, your claim period is the same as your reporting period for your GST/HST returns. If you are a non-registrant, your claim period is a six-month period covering either the first two fiscal quarters or the last two fiscal quarters of your fiscal year.

File your rebate application within four years after the last day of your claim period in which the tax became payable, or was paid without having become payable, after 2009.

You can submit only one rebate application for any claim period.

As a transitional provision, the deadline for filing a rebate is extended to the day that is four years after June 26, 2011, (the day the poppy and wreath rebate became law), if the deadline for filing the rebate would otherwise have expired sooner.

What records do you include with your application and what records do you keep?

You have to include original receipts for all purchases that you list. If you plan to file a rebate application in any other jurisdiction that requires original receipts, you should consider filing your general application for a GST/HST rebate first. We will return your original receipts after we process your application. We will not accept photocopies of receipts or credit card slips as proof of purchase.

25

Reason code 25 - Certain investment plans and segregated funds

Are you eligible for the rebate?

The rebate payable under reason code 25 may be available to you if you are:

  • an investment plan (including a segregated fund of an insurer) that is not a selected listed financial institution (SLFI) (other than an SLFI stratified investment plan with a provincial series), including the following investment plans that are generally not SLFIs:
    • a provincial investment plan; or
    • a provincial private investment plan or provincial pension entity;
  • an investment plan that is a trust governed by a registered retirement savings plan, a registered retirement income fund or a registered education savings plan; or
  • a stratified investment plan that is an SLFI and has one or more provincial series

Each rebate amount for which an application is made under subsection 261.31(2) for the purposes of reason code 25 must be at least CAN$25.

For the purposes of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, and to determine whether an investment plan is an SLFI under subsection 225.2(2) of the ETA, an investment plan means an investment plan under subparagraph 149(1)(ix) of the ETA, or a segregated fund of an insurer referred to in subparagraph 149(1)(a)(vi) of the ETA other than a trust governed by a registered retirement savings plan, a registered retirement income fund or a registered education savings plan.

It is proposed that a rebate under sections 261.1 to 261.3 is not available to an investment plan (subparagraph 149(1)(a)(ix) of the ETA) or segregated fund (subparagraph 149(1)(a)(vi) of the ETA).

How do you calculate your rebate?

Complete Parts A, B, E, F, and Section I of Part C of Form GST189, General Application for Rebate of GST/HST. Use Method (c) when completing Section I of Part C, and Part F of the application. Make sure to list all purchase details in Part F and enter the result of your calculation under "Method (c) Other". If you need more space to list all the details of your purchases in Part F, use Form GST288, Supplement to Forms GST189 and GST498.

Add all the amounts you listed in Part F and on Form GST288, if you used it, under "Other". Enter the total at the bottom of that column and in Section I of Part C beside "Method (c) Other" under the "Amounts claimed" column.

How to calculate your rebate for the provincial part of the HST (show/hide)
How to calculate 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%;
  • 9/14 for those purchases taxed at 14%; or
  • 10/15 for those purchases taxed at 15%.
How to calculate the rebate amount under section 261.31 (show/hide)
How to calculate the rebate amount under section 261.31

If you are an investment plan that meets the eligibility criteria referred to above, apply the formulas below to calculate the rebate amount applicable to you under proposed subsection 261.31(2) with respect to tax on taxable supplies made in a participating province under subsection 165(2), section 212.1, or section 218.1 or amounts self-assessed under Division IV.1 of the ETA.

Stratified investment plans with one or more provincial series

This rebate is generally for selected listed financial institutions (SLFIs) that are stratified investment plans with one or more provincial series.

An SLFI stratified investment plan with more than one provincial series must calculate its rebate for each provincial series using the following formulas.

Rebate amount on the provincial part of the HST under subsection 165(2) of the ETA

If you are a stratified investment plan with one or more provincial series and tax is payable for a participating province under subsection 165(2) in respect of a supply of property or a service, use the following formula to determine the amount of the rebate you can claim on these tax amounts for each provincial series:

(A - B) × C

where:

A is the amount of the provincial part of the HST;

B is the amount of tax that would have become payable under subsection 165(2) in respect of the supply at that time if that tax were calculated at the provincial tax rate for the participating province, if the provincial series is for a participating province. Otherwise, B is zero;

C is the extent (expressed as a percentage) to which the property or service was acquired for consumption, use or supply in the course of the activities relating to the
provincial series, as determined in accordance with section 54 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations.

Rebate amount on tax with respect to tangible personal property

If you are a stratified investment plan with one or more provincial series, and tax is payable under section 212.1 or 218.1 or subsection 220.06(1) for tangible personal property, use the following formula to determine the rebate you can claim for a provincial series:

(D - E) × F

where:

D is the amount of the provincial part of the HST self-assessed under the applicable section referred to above;

E is the amount of tax that would have become payable under the applicable section or subsection in respect of the property at the particular time if that tax were calculated at the tax rate for that participating province and if the provincial series is for a participating province. Otherwise, E is zero;

F is the extent (expressed as a percentage) to which the tangible personal property was acquired, or imported for consumption, use or supply in the course of the activities relating to the provincial series, as determined in accordance with section 54 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations.

Rebate amount on tax payable under subsection 220.05(1) or 220.07(1) of the ETA

If you are a stratified investment plan with one or more provincial series and tax is payable under subsection 220.05(1) or subsection 220.07(1), use the following formula to determine the amount of the rebate you can claim for tangible personal property brought into a particular participating province for a provincial series:

(G - H) × I

where:

G is the amount of the provincial part of the HST self-assessed under the applicable section referred to above;

H is:

  • if the provincial series is for the particular participating province, the amount of that tax;
  • if the provincial series is for a participating province, other than the particular participating province, the amount of tax that would have become payable under that subsection in respect of the bringing in of the property if the property were brought into the particular province;
  • in any other case, zero; and

I is the extent (expressed as a percentage) to which the property was brought into the particular participating province for consumption, use or supply in the course of the activities relating to the provincial series, as determined in accordance with section 54 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Régulations.

How to calculate the rebate amount for a provincial investment plan (show/hide)
How to calculate the rebate amount for a provincial investment plan

If you are a provincial investment plan you must calculate your rebate using the formulas below.

Rebate amount on the provincial part of the HST under subsection 165(2) of the ETA

If you are a provincial investment plan and tax is payable under subsection 165(2) in respect of a supply of property or service, use the following formula to determine the amount of the rebate you can claim:

A - B

where:

A is the provincial part of the HST;

B is the amount of tax that would have become payable under subsection 165(2) in respect of the supply at the particular time if that tax were calculated at the tax rate for a participating province and if the provincial investment plan is for that participating province. Otherwise, B is zero.

Rebate amount on tax with respect to tangible personal property

If you are a provincial investment plan and tax is payable under section 212.1 or 218.1 or subsection 220.06(1) in respect of tangible personal property, use the following formula to determine the amount of the rebate you can claim:

C - D

where:

C is the provincial part of the HST self-assessed under the applicable section referred to above; and

D is the amount of tax that would have become payable under the applicable section in respect of the property at the particular time if that tax were calculated at the tax rate for a participating province and if the provincial investment plan is for that participating province. Otherwise, D is zero.

Rebate amount on tax payable under subsection 220.05(1) or 220.07(1) of the ETA

If you are a provincial investment plan, and tax is payable under subsection 220.05(1) or subsection 220.07(1), use the following formula to determine the amount of the rebate you can claim:

E - F

where:

E is the provincial part of the HST self-assessed under the applicable subsection above, and

F is:

  • if the provincial investment plan is for a participating province, the amount of that tax;
  • if the provincial investment plan is for a participating province other than the particular participating province, the amount of the tax that would have become payable under that subsection in respect of the bringing in of the property if the property were brought into the particular province; or
  • in any other case, zero.
How to calculate the rebate amount for other investment plans (show/hide)
How to calculate the rebate amount for other investment plans

If you are an investment plan (other than a stratified investment plan with one or more provincial series or a provincial investment plan) such as a provincial private investment plan or a provincial pension entity, a trust governed by a registered retirement savings plan, a registered retirement income fund, or a registered education savings plan, you must calculate your rebate using the formulas below.

Rebate amount on the provincial part of the HST under subsection 165(2) of the ETA

If you are an investment plan (other than a stratified investment plan with one or more provincial series or a provincial investment plan) and tax is payable under subsection 165(2) use the following formulas to determine the amount of the rebate you can claim for the supply of property or service in a participating province:

A - B

where:

A is the provincial part of the HST; and

B is the total of all amounts, each of which is determined for a participating province by the following formula:

C × D

where:

C is the provincial part of HST that would have become payable under subsection 165(2) in respect of the supply at the particular time if it were calculated at the tax rate for the participating province; and

D is the extent (expressed as a percentage) to which the investment plan may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province.

Rebate amount on tax with respect to tangible personal property

If you are an investment plan (other than a stratified investment plan with one or more provincial series or a provincial investment plan) and tax is payable under section 212.1 or 218.1 or subsection 220.06(1) in respect of tangible personal property, use the following formula to determine the amount of the rebate you can claim:

E - F

where:

E is the provincial part of the HST self-assessed under the applicable section or subsection referred to above; and

F is the total of all amounts, each of which is determined for a participating province by the following formula:

G × H

where:

G is the provincial part of the HST that would have become payable under the applicable section or subsection in respect of property at the particular time if that tax were calculated at the tax rate for the participating province; and

H is the extent (expressed as a percentage) to which the investment plan may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province.

Rebate amount on tax with respect to intangible personal property or services

If you are an investment plan (other than a stratified investment plan with one or more provincial series or a provincial investment plan) and tax is payable under section 218.1 or subsection 220.08(1) in respect of a supply of tangible personal property or a service on the amount of consideration for that supply, use the following formula to determine the amount of the rebate you can claim:

I - J

where:

I is the provincial part of the HST self-assessed under the applicable section referred to above; and

J is the total of all amounts, each of which is determined for a participating province by the following formula:

K × L

where:

K is the amount of tax that would have become payable under the applicable section at the particular time if the supply were acquired by the investment plan for consumption, use or supply exclusively in the participating province; and

L is the extent (expressed as a percentage) to which the investment plan may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province.

Rebate amount on tax payable under subsections 220.05(1) or 220.07(1) of the ETA

If you are an investment plan (other than a stratified investment plan with one or more provincial series or a provincial investment plan), and tax is payable under subsection 220.05(1) or 220.07(1) in respect of bringing tangible personal property into a participating province, use the following formula to calculate your claim:

M - N

where:

M is the provincial part of the HST self-assessed under the applicable subsection referred to above; and

N is the total of all amounts, each of which is determined for a participating province by the following formula:

O × P

where:

O is the provincial part of the HST that would have become payable under the applicable subsection in respect of the bringing in of the property, if the property were brought into the participating province; and

P is the extent (expressed as a percentage) to which the investment plan may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province.

Where do you send your rebate application?

If you are filing a paper GST/HST return, send the completed rebate application with your return, to the address shown on your GST/HSTreturn. Otherwise, send the completed rebate application to:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

You have to file your rebate application within one year from the day that the tax became payable in respect of the supply.

The investment plan or segregated fund can submit an application once every calendar month.

What records do you include with your application and what records do you keep?

Do not include receipts or invoices with your application. However, you have to keep these documents in case we ask to see them at a later date.

26

Reason code 26 - Election under subsection 261.31(3)

Are you eligible for the rebate?

Subsection 261.31(3) allows a segregated fund of an insurer to file an election to obtain rebates directly from the insurer for services supplied by the insurer. Under this provision, a segregated fund must submit its rebate application to the insurer. Where the insurer pays or credits a rebate to the segregated fund under these provisions, it may, under subsection 234(5), claim a deduction equal to the rebate in determining its net tax. The insurer must send us the rebate application with the return in which the deduction is claimed.

You must fill out Part G if you are an insurer and want to pay or credit an investment plan or segregated fund directly. For more information, see Guide RC4033, General Application for GST/HST Rebates .

The rebate amount under the election between the insurer and the segregated fund of the insurer under subsection 261.31(3) (reason code 26) must be at least CAN$25.

If the insurer does not pay or credit the rebate to you and you meet all the eligibility criteria, you can file for your rebate under reason code 25.

Joint and several liability

If an insurer pays or credits such a rebate to a person and the supplier knows or ought to know that the person is not entitled to all or part of the rebate, both the supplier and the person who received the rebate are liable to repay the amount to us.

How do you calculate your rebate?

Complete Parts A, B, E, F, and Section I of Part C of Form GST189, General Application for Rebate of GST/HST. If you are applying for a rebate under reason code 26, use Method (c) when you complete Section I of Part C, and Part F of the application. Make sure to indicate what you would have received if the insurer had not paid or credited the amount to you.

The insurer will determine the amount of the rebate by using the first formula from reason code 25.

The insurer has to complete Part G - Registered supplier identification or insurer election and send the rebate application with the GST/HST return for the period in which the insurer paid or credited the rebate. The insurer claims the amount of the rebate on line 107 of the return.

Where do you send your rebate application?

If you are filing a paper GST/HST return, send the completed rebate application with your return, to the address shown on your GST/HST return. Otherwise, send the completed rebate application to:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

The segregated fund must submit its rebate application to the insurer within one year after the day the tax becomes payable in respect of the supply.

The segregated fund can submit an application once every calendar month.

What records do you include with your application and what records do you keep?

Do not include receipts or invoices with your application. However, you have to keep these documents in case we ask to see them at a later date.

99

Reason code 99 - Remission order

If you are filing this form as a result of a remission order granted under the Financial Administration Act, tick the unnumbered box in Part B of the application beside the words "Remission order".

 

How do you claim your rebate?

To claim your rebate, use Form GST189, General Application for Rebate of GST/HST. 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.

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.

Situations where you cannot claim a rebate

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.

Forms and publications

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