Forms to be Completed
To apply for a rebate of the GST, QST or other Québec taxes and duties, 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.
Most taxes (such as the GST and QST) and duties are usually listed separately on an invoice. Although certain other taxes (such as the fuel tax and the specific tax on alcoholic beverages) and duties are included in the selling price, they also can be recovered.
You must submit the form and the required supporting documents together. Note that you may submit only one rebate application for any given period and that GST rebates may be limited by certain reciprocal agreements between Canada and other countries.
To expedite processing of your application, please arrange your invoices in chronological order and enter (in the same order) the required information from the invoices in the table on the form.
If you are claiming a rebate for the specific tax on alcoholic beverages or the tobacco tax, complete form LM-2498.A-V, Calculation of the Rebate of the Specific Tax on Alcoholic Beverages and the Tobacco Tax, and enclose it with form FP-2498-V.