General GST/HST or QST Rebate Applications

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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.

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