General GST/HST and QST Rebate Application - Individuals

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You can claim a GST/HST or QST rebate in certain situations.

How to file your rebate application

To claim a GST/HST or QST rebate for one of the reasons in the table below, complete form FP-2189-V, General GST/HST and QST Rebate Application.

For help completing the application form, see the Guide to the General GST/HST and QST Rebate Application (FP-2189.G-V).

Possible reasons for claiming a GST/HST or QST rebate
Reason GST/HST QST
Pleasure boat brought temporarily into Québec No Yes
Tangible personal property returned outside Québec No Yes
Intangible personal property or services acquired in a participating province (intangible personal property or services consumed, used or supplied outside of Québec) Yes Yes
Intangible personal property or services supplied remotely by a foreign specified supplier and consumed, used or supplied in a participating province No Yes
Election made by a segregated fund and an insurer Yes Yes
Poppies and wreaths acquired by the Royal Canadian Legion Yes Yes
Land leased for residential purposes Yes Yes
Eligible travel expenses incurred off a reserve by a band, a tribal council or a band-empowered entity, or on its behalf Yes Yes
Automatic door opener acquired for use by a person with a disability No Yes
Commercial goods and artistic works exported by a person that is not resident in Canada (tangible personal property acquired by a person that is not resident in Canada, other than a consumer, and property or services acquired to manufacture or produce a copyrighted work) NoImportant note1 Yes
Legal aid plan Yes No
Point-of-sale rebate of the provincial part of the HST paid on qualifying items Yes No
Rebate for certain investment plans and segregated funds of an insurer Yes Yes
Installation services for movable property acquired by a person that is not registered for the GST/HST and QST and that is not resident in Canada (or Québec), from a supplier who is a registrant and who did not pay or credit the GST/HST and QST to the person NoNote importante 1 Yes
Amount paid in error Yes Yes
Amount paid in error for property or services purchased on or delivered to a reserve Yes Yes
Taxable sale of real property by a non-registrant Yes Yes
Taxable sale of capital personal property (movable property) by a municipality or a designated municipality that is a non-registrant Yes Yes
Important note
  1. For this reason, you must use federal form GST189, General Application for GST/HST Rebates, which is available on the government of Canada website.

You can also use federal form GST189, General Application for GST/HST Rebates, for the following reasons:

  • Ontario First Nations point-of-sale relief;
  • remission order under the Financial Administration Act;
  • goods imported at a place in a non-participating province, or imported at a place in a participating province with a lower HST rate.

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