Forms to File
To apply for a consumption tax rebate, you must complete form FP-2498-V, Application for a Rebate of Taxes and Duties for a Foreign Representative, Diplomatic Mission, Consular Post, Office of a Political Division of a Foreign State, International Organization or Visiting Forces Unit. The form contains useful information and a table to help you calculate the taxes for which you are claiming a rebate.
If your spouse has his or her own identity card issued by Global Affairs Canada (GAC), he or she must file a separate rebate application.
The GST, HST, QST and certain other taxes and duties are usually shown separately on invoices. However, keep in mind that you can claim rebates of certain other taxes included in the purchase price (such as the fuel tax) or that may be included in the purchase price (such as the specific tax on alcoholic beverages and the municipal tax for 9-1-1 service).
If your application concerns a rebate of the specific tax on alcoholic beverages or the tobacco tax, you must also complete form LM-2498.A-V, Calculation of the Rebate of the Specific Tax on Alcoholic Beverages and the Tobacco Tax (for a foreign representative, diplomatic mission, consular post, office of a political division of a foreign state or international organization), and enclose it with form FP-2498-V.
To facilitate the processing of your rebate application, please arrange your invoices in chronological order and enter the required information in the same order on form FP-2498-V.
Send your rebate application to the following address:
3800, rue de Marly
Québec (Québec) G1X 4A5
If your mailing address is in Canada but outside Québec, use the Canada Revenu Agency form GST498, GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, or Visiting Forces Units, to apply for a GST/HST rebate instead.