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 capital personal property (movable 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 goods 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 or 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)
• Amount paid in error (code 1C) during the temporary GSTHST break granted from December 14, 2024, to February 15, 2025

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)