QST and GST/HST Rebates for Departments and Agencies of the Governments of Canada and Québec
As a result of the harmonization of the QST and GST/HST systems, the mechanism whereby certain departments and agencies of the governments of Canada and Québec are exempt from paying taxes has been eliminated since April 1, 2013. Government departments and agencies now have to pay taxes on taxable goods and services they acquire, and then apply for a rebate of those taxes.
You can file a maximum of 26 QST rebate applications per year, with a minimum interval of two weeks between applications. To apply for a rebate, you must use the Apply for a QST Rebate (Government Departments and Agencies) online service (in French only).
You can file your GST/HST rebate applications using Canada Revenue Agency (CRA) form GST490, GST/HST Rebate Application for Federal, Provincial, and Territorial Governments.
You can file form GST490 electronically quickly and easily:
- using the secure Web form that is available on the CRA website;
- using the "File a rebate" option in the CRA's My Business Account.
Filing by mail
You have the option of mailing in the copy of form GST490 that is sent to you periodically by the CRA.