Separate Transaction

Some manufacturers provide a rebate application form with the goods they sell. When this is the case, the customer completes the rebate application and mails it directly to the manufacturer after purchasing an item from a retailer.

The payment of the rebate is considered a separate transaction because it concerns only the manufacturer and the customer.

The retailer must collect the GST and QST on the full selling price of the item, without deducting the value of the manufacturer's rebate.


A customer purchases a package of batteries from a hardware store for $8 plus $0.40 GST and $0.80 QST. The package contains a form that can be completed and mailed to the manufacturer for a $2 rebate. The manufacturer receives the rebate application and sends the customer a cheque for $2.

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