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.
GST/HST rebate
Use form FP-189-V, General GST/HST Rebate Application, to claim a GST/HST rebate for any of the following reasons:
- 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;
- eligible travel expenses incurred off a reserve by a band, a tribal council or a band-empowered entity, or on its behalf;
- 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 a GST/HST registrant and that is not resident in Canada, where the rebate is paid or credited by a supplier that is a GST/HST registrant;
- amount paid in error;
- amount paid in error for property or services purchased on or delivered to a reserve;
- taxable sale of real property by a person that is not a GST/HST registrant;
- taxable sale of capital property (personal property) by a municipality or a designated municipality that is not a GST/HST registrant.
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 a GST/HST registrant and that is not resident in Canada, where the rebate is not paid or credited by a supplier that is a GST/HST registrant.
QST rebate
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;
- corporeal movable property returned outside Québec;
- incorporeal movable property or service consumed, used or supplied outside Québec;
- eligible travel expenses incurred outside a reserve by a band, a tribal council or a band-empowered entity, or on its behalf;
- poppies and wreaths acquired by the Royal Canadian Legion;
- automatic door opener acquired for use by a person with a disability;
- installation services for movable property acquired by a person that is not a QST registrant and that is not resident in Québec, where the rebate is paid or credited by a supplier that is a QST registrant;
- installation service acquired for movable property by a person that is not a QST registrant and that is not resident in Québec;
- amount paid in error;
- taxable sale of an immovable by a person that is not a QST registrant;
- taxable sale of capital property (movable property) by a municipality or a designated municipality that is not a QST registrant.