Registrants that are entitled to input tax credits (ITCs) and input tax refunds (ITRs) in respect of the taxes payable on the purchase of taxable emission allowances can continue to claim them in their regular GST/HST and QST returns.

However, purchasers can no longer claim a rebate of GST or QST paid in error to a supplier on or after June 27, 2018, in respect of a taxable supply of an emission allowance. Suppliers that charge or collect GST or QST in error can still adjust the amount charged or refund or credit the amount charged to the purchaser in accordance with the current rules. Purchasers that remitted GST or QST in error to Revenu Québec can still claim a rebate from us.