General GST/HST and QST Rebate Application – Individuals

You can claim a GST/HST or QST rebate for a reason listed below (for example, an amount was paid in error).

In general, you must claim the rebate using form FP-2189-V, General GST/HST and QST Rebate Application.

For some reasons you must use the federal form GST189, General Application for GST/HST Rebates, available on the Government of Canada website.

List of reasons – General GST/HST and QST rebate application

For eligibility information for each reason and help completing the application, see the Guide to the General GST/HST and QST Rebate Application (FP-2189.G-V).

GST/HST and QST rebate

If you meet the requirements, use form FP-2189-V to claim a GST/HST and QST rebate for the following reasons:

  • Amount paid in error (code 1C)
  • Amount paid in error for property or services purchased on or delivered to a reserve (code 1A)
  • Election made by a segregated fund and an insurer (code 26)
  • Eligible travel expenses incurred off a reserve by a band, a tribal council or a band-empowered entity, or on its behalf (code 8)
  • Installation services for personal property (movable property) acquired by a person that is not registered for GST/HST and QST purposes and that is not resident in Canada (or Québec), where the GST/HST and QST is refunded or credited by a supplier that is a GST/HST and QST registrant (code 10)
  • Land leased for residential purposes (code 9)
  • Poppies and wreaths acquired by the Royal Canadian Legion (code 24)
  • Rebate for certain investment plans and segregated funds of an insurer (code 25)
  • Taxable sale of real property by a non-registrant (code 7)
  • Taxable sale of real property by a non-registrant or of capital property (personal property) by a municipality or a designated municipality that is a non-registrant (code 7)

To claim rebates for a reason below, use federal form GST189 for the GST/HST and form FP-2189-V for the QST, provided you meet the requirements.

  • Commercial property and artistic works exported by a person that is not resident in Canada (tangible personal property acquired by a person that is not resident in Canada, other than a consumer, and property and services acquired to manufacture or produce a copyrighted work) [code 4]
  • Installation services for corporeal movable property acquired by a person that is not registered for GST/HST and QST purposes and that is not resident in Canada (or Québec) from a registered supplier that did not refund or credit the GST/HST and QST (code 11)
  • Intangible personal property or services acquired in a participating province (incorporeal movable property or services consumed, used or supplied outside Québec) [code 13]

GST/HST rebate only

If you meet the requirements, use form FP-2189-V to claim a GST/HST rebate for the following reason:

  • Legal aid plan (code 5)

If you meet the requirements, use federal form GST189 to claim a GST/HST rebate for the following reasons:

  • Goods imported at a place in a non-participating province, or imported at a place in a participating province with a lower HST rate (code 12)
  • Ontario First Nations point-of-sale relief (credited by a supplier) [code 23]
  • Provincial point-of-sale rebate of the HST on qualifying items (code 16)
  • Remission order under the Financial Administration Act (code 20)

QST rebate only

If you meet the requirements, use form FP-2189-V to claim a QST rebate for the following reasons:

  • Automatic door opener acquired for use by a person with a disability (code 14)
  • Corporeal movable property returned outside Québec (code 51)
  • Incorporeal movable property or service supplied remotely by a foreign specified supplier and consumed, used or supplied in a participating province (code 52)
  • Pleasure boat brought temporarily into Québec (code 50)

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