Manufacturers' Rebates

Rebates may be offered by manufacturers on their sales of property. The GST and QST rules for manufacturers' rebates apply when all three of the following conditions are met:

  • A manufacturer sells taxable property (excluding zero-rated property, other than motor vehicles purchased for resale, under the QST system) to a customer entitled to a rebate.
  • The sale is made either directly by the manufacturer or by another person (such as a retailer).
  • The customer receives a rebate respecting the property from the manufacturer, accompanied by a note specifying that a portion of the rebate represents the GST and QST, and the rebate is not associated with a debit or credit note.

How the GST and QST are applied depends on when the rebate is granted, that is, if the rebate is treated as a separate transaction or as a part of the sales transaction.

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