📄 GST189 – General Application for GST/HST Rebates

Form GST189 is used to apply for a rebate of the Goods and Services Tax (GST) or the Harmonized Sales Tax (HST) from the Canada Revenue Agency (CRA). The form allows individuals, businesses, and organizations to request a refund when GST/HST was paid incorrectly or when they qualify for specific rebate programs.

💰 What is Form GST189 used for?

This form is a general rebate application for GST/HST and may be used in several situations where tax was paid but may be refundable under the Excise Tax Act.

  • ✔ GST/HST paid in error on goods or services
  • ✔ Tax paid on property or services purchased on or delivered to a reserve
  • ✔ GST/HST paid by non-residents on certain exported goods
  • ✔ Special rebate programs administered by the CRA
  • ✔ Other rebate claims identified using CRA “reason codes”

Each application must include a specific reason code explaining why the rebate is being claimed. Only one reason code can be used per application.

👤 Who can apply for a GST/HST rebate?

Different applicants may qualify depending on the rebate type. Eligible claimants can include:

  • Individuals who paid GST/HST by mistake
  • Businesses registered or not registered for GST/HST
  • Non-resident businesses exporting goods from Canada
  • Organizations eligible for specific tax relief programs

Eligibility rules vary depending on the reason code selected in the form.

🧾 Information required when filing

To complete Form GST189, you may need to provide:

  • 📄 details of receipts and invoices for the claim period
  • 💵 proof of payment for GST/HST amounts
  • 📅 the reporting or claim period
  • 📊 the total rebate amount being requested

The CRA may request supporting documentation during the review process, so you should keep all receipts and records related to your claim.

⏱ Filing deadlines

The deadline for submitting a rebate application depends on the specific rebate category. In many cases, the application must be submitted within two years after the tax was paid or remitted, although some programs allow longer deadlines.

💻 How to submit Form GST189

There are two main ways to apply for a GST/HST rebate:

1️⃣ Online submission

  • Log in to your CRA account
  • Select the option to file a GST/HST rebate
  • Upload supporting documents if required

Online filing is usually faster and allows you to receive rebates by direct deposit.

2️⃣ Submit by mail

  • Download and complete the PDF form
  • Attach supporting documents if required
  • Mail the application to the CRA tax centre

When using the PDF version, you should download the file and open it in Adobe Acrobat Reader instead of opening it directly in a web browser.

📂 Related CRA forms

⚠ Important tips

  • Always request a refund from the supplier first if GST/HST was charged incorrectly.
  • If the supplier cannot refund the tax, you can apply for the rebate using Form GST189.
  • Keep copies of invoices and receipts in case the CRA requests them.

ℹ Form GST189 is one of the most commonly used forms for GST/HST rebate claims under the Excise Tax Act and is used by individuals, businesses, and organizations across Canada.