General GST/HST and QST Rebate Application – Individuals
To claim a GST/HST or QST rebate for one of the reasons in the table below, complete form FP-2189-V, General GST/HST and QST Rebate Application.
For help completing the application form, see the Guide to the General GST/HST and QST Rebate Application (FP-2189.G-V).
|Pleasure boat brought temporarily into Québec||No||Yes|
|Tangible personal property returned outside Québec||No||Yes|
|Intangible personal property or services acquired in a participating province (intangible personal property or services consumed, used or supplied outside of Québec)||Yes||Yes|
|Intangible personal property or services supplied remotely by a foreign specified supplier and consumed, used or supplied in a participating province||No||Yes|
|Election made by a segregated fund and an insurer||Yes||Yes|
|Poppies and wreaths acquired by the Royal Canadian Legion||Yes||Yes|
|Land leased for residential purposes||Yes||Yes|
|Eligible travel expenses incurred off a reserve by a band, a tribal council or a band-empowered entity, or on its behalf||Yes||Yes|
|Automatic door opener acquired for use by a person with a disability||No||Yes|
|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)||NoImportant note1||Yes|
|Legal aid plan||Yes||No|
|Point-of-sale rebate of the provincial part of the HST paid on qualifying items||Yes||No|
|Rebate for certain investment plans and segregated funds of an insurer||Yes||Yes|
|Installation services for movable property acquired by a person that is not registered for the GST/HST and QST and that is not resident in Canada (or Québec), from a supplier who is a registrant and who did not pay or credit the GST/HST and QST to the person||NoNote importante 1||Yes|
|Amount paid in error||Yes||Yes|
|Amount paid in error for property or services purchased on or delivered to a reserve||Yes||Yes|
|Taxable sale of real property by a non-registrant||Yes||Yes|
|Taxable sale of capital personal property (movable property) by a municipality or a designated municipality that is a non-registrant||Yes||Yes|
- For this reason, you must use federal form GST189, General Application for GST/HST Rebates, which is available on the government of Canada website.
You can also use federal form GST189, General Application for GST/HST Rebates, for the following reasons:
- Ontario First Nations point-of-sale relief;
- remission order under the Financial Administration Act;
- goods imported at a place in a non-participating province, or imported at a place in a participating province with a lower HST rate.