GST/HST rebates

The following is a list of rebates you may be eligible to claim for the GST/HST paid on certain property and services:

  • Rebate of the GST/HST (General application, Form GST189)
    You may be eligible for a rebate of the GST/HST for various situations such as: amounts paid in error, certain exports by a non-resident, provincial point-of-sale, and Ontario First Nations point-of-sale relief.
  • Foreign Convention and Tour Incentive Program (FCTIP)
    If you are a non-resident who purchased property or services related to tour packages, conventions, and exhibitions, you may be eligible for a rebate of the GST/HST.


    Note

    If you are a non-resident visitor to Canada, you cannot claim a rebate of the goods and services      tax/harmonized sales tax (GST/HST) that you paid for all purchases made in Canada. The visitor rebate program for GST/HST was replaced on April 1, 2007, with the Foreign Convention and Tour Incentive Program (FCTIP). A non-resident visitor to Canada may be eligible to claim a GST/HST rebate on certain purchases related to conventions or for tour packages under the FCTIP.

  • GST/HST housing rebates
    If you are an individual who purchased a new home, hired someone to build a home, substantially renovated your home, or leased land for residential rental purposes, you may be eligible for a rebate of the GST/HST.
  • GST/HST public service bodies' rebates
    Public service bodies may be eligible for a rebate of the GST/HST paid on eligible purchases and expenses.
  • Rebates for the provincial part of the HST
    If you purchased goods in a participating province and brought them into a non-participating province or into another participating province with a lower rate of HST, you may be eligible for a rebate. 
  • GST/HST rebate for foreign representatives and diplomatic missions  (Form GST498)
    If you are a foreign representative or a diplomatic mission, you may be eligible for a rebate of the GST/HST.
  • GST/HST rebate for employees and partners (Form GST370)
    If you are an employee whose employer is registered for the GST/HST, or you are a member of a partnership that is a GST/HST registrant, you may be eligible for a rebate of the GST/HST you paid on certain expenses.
  • Specially-equipped motor vehicle rebate (Form GST518)
    If you paid the GST/HST on the purchase of a qualifying motor vehicle or on the modification service performed on your motor vehicle, you may be eligible for a specially-equipped motor vehicle rebate.

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 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.

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