General GST/HST and QST Rebate Application – Individuals
How to file your rebate application
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).
| Reason | GST/HST | QST |
|---|---|---|
| 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 |
Important note
- 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.