Canada Revenue Agency
www.cra.gc.ca
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Are you eligible to file a general rebate application?
You may qualify to file a general rebate application if one of the following situations applies to you:
- Reason code 1 - Amounts paid in error.
- Reason code 4 - Commercial goods and artistic work exported by a non-resident.
- Reason code 5 - Legal aid plan.
- Reason code 7 - Taxable sale of real property by a non-registrant or taxable sale of capital personal property of a municipality or designated municipality who is a non-registrant.
- Reason code 8 - Indian band, tribal council, or band-empowered entity.
- Reason code 9 - Lease of land for residential purposes.
- Reason code 10 - Non-resident recipient of a taxable supply of an installation service - rebate paid or credited by registered supplier.
- Reason code 11 - Non-resident recipient of a taxable supply of an installation service - rebate not paid or credited by supplier.
- Reason code 12 - Goods imported at a place in a non-participating province, or imported at a place in a participating province with a lower HST rate.
- Reason code 13 - Intangible personal property or services acquired in a participating province.
- Reason code 14 - Segregated fund receives taxable specified services from insurer - rebate paid or credited by insurer.
- Reason code 15 - Specified services supplied to an investment plan or a segregated fund.
- Reason code 16 - Provincial point-of-sale rebate on qualifying items.
- Reason code 23 - Ontario First Nations point-of-sale relief.
- Reason code 24 - Poppies and wreaths.
- Reason code 25 - Certain investment plans and segregated funds.
- Reason code 26 - Election under subsection 261.31(3).
To apply for the rebate, complete Form GST189, General Application for Rebate of GST/HST. For more information, see Guide RC4033, General Application for GST/HST Rebates.
Note
If you are filing Form GST189 as a result of a remission order granted under the Financial Administration Act, place a check mark in the unnumbered box in Part B of the application beside the words Remission order.
You can only use one reason code per rebate application. If you are entitled to claim a rebate under more than one code, use a separate rebate application for each reason code. To learn more about each reason code, choose the reason code in the above list.
