General GST/HST or QST Rebate Applications

Any person (whether an individual or an entity) can file a GST/HST or QST rebate application in certain special cases. 

Rebate of the GST/HST 

Use form FP-189-V, General GST/HST Rebate Application, to claim a GST/HST rebate for any of the following reasons:

  • property or service acquired outside a reserve by an Indian band, a tribal council or a band-empowered entity
  • intangible personal property or services acquired in a participating province
  • election made by a segregated fund and an insurer
  • poppies and wreaths acquired by the Royal Canadian Legion
  • remission order under the Financial Administration Act
  • land leased for residential purposes
  • legal aid plan
  • point-of-sale rebate of the provincial component paid on qualifying items
  • rebate for certain investment plans and segregated funds of an insurer
  • installation services for personal property acquired by a person that is not registered for the GST/HST and that is not a resident in Canada, where the rebate is not paid or credited by the supplier
  • amount paid in error
  • amount paid in error for the purchase or delivery of property and services on a reserve
  • taxable sale of an immovable by a person not registered for the GST/HST
  • taxable sale of capital property (personal property) by a municipality or a designated municipality that is not registered for the GST/HST 
Important

In the following cases, you must file your rebate application using federal form GST189, General Application for Rebate of GST/HST, which is available on the Government of Canada website:

  • Ontario First Nations point-of-sale relief (credited by a supplier)
  • commercial goods or artistic works exported by a non-resident
  • goods imported at a place in a non-participating province, or imported at a place in a participating province with a lower HST rate
  • installation services for personal property acquired by a person that is not registered for the GST/HST and that is not a resident in Canada, where the rebate is not paid or credited by the supplier 

Rebate of the QST

Use form VD-403-V, General Application for a Québec Sales Tax (QST) Rebate, to claim a QST rebate for any of the following reasons:

  • pleasure boat brought temporarily into Québec
  • corporeal movable property acquired by a person not resident in Canada, other than a consumer
  • incorporeal movable property or service consumed, used or supplied outside Québec 
  • property or service acquired outside a reserve by an Indian band, a tribal council or a band-empowered entity
  • poppies and wreaths acquired by the Royal Canadian Legion
  • automatic door openers acquired for use by persons with disabilities
  • installation service acquired for movable property by a person not registered for the QST that is not resident in Québec from a supplier registered for the QST that paid or credited the QST rebate to the person not registered
  • installation service acquired for movable property by a person not registered for the QST that is not resident in Québec
  • amount paid in error 
  • taxable sale of an immovable by a person not registered for the QST 
  • taxable sale of capital property (movable property) by a municipality or a designated municipality that is not registered for the QST
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