You may be entitled to claim a rebate to recover the GST/HST you paid on certain property and services.
- General rebate
Various situations that entitle resident and non-resident individuals or businesses to a GST/HST rebate.
- GST/HST New Housing Rebate
Buy a new or substantially renovated house from a builder or you build or hire someone to build it for you - federal and provincial
- Point-of-sale rebate
Rebate of the provincial part of the HST applies to point-of-sale of qualifying items in participating provinces.
- GST/HST public service bodies' rebates
- Rebates for the provincial part of the HST
Rebate for goods, intangible personal property, or services purchased in participating provinces and the good or IPP is removed, or the services are for use, outside these provinces.
- GST/HST new residential rental property rebate
- Ontario First Nations point-of-sale relief
Relief of the provincial part of the HST applies to off-reserve supply of qualifying property and services made in Ontario to Status Indians.
- Health care rebate
- Partners rebate
- Employee rebate
- Foreign Convention and Tour Incentive Program (FCTIP)
Rebate for non-residents who make purchases related to tour packages, conventions and exhibitions.
- GST/HST rebate for foreign representatives and diplomatic missions.
- Specially-equipped motor vehicle rebate
- Rebates from the manufacturer
A rebate you receive directly from the manufacturer.
- How to reach us
If you are expecting a rebate after filing a GST/HST rebate application, you will receive the rebate amount only if you have filed all returns for all of your applicable business program accounts required under the Excise Tax Act (ETA), the Income Tax Act (ITA), the Excise Act, 2001, and the Air Travellers Security Charge Act (ATSCA). We will not issue a rebate of $2 or less.
If you owe amounts under the ETA, the ITA, the Excise Act, 2001, or the ATSCA, the refund will be used automatically to offset the other debt.
Direct Deposit for rebates
Direct deposit is a confidential, safe, convenient, dependable, and timesaving way to receive your GST/HST rebate. For information, see Form RC366, Direct Deposit Request for Businesses.
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