🧾 GST495 – Rebate Application for Provincial Part of Harmonized Sales Tax (HST)

Form GST495 is the official Canada Revenue Agency (CRA) application used to claim a rebate for the provincial portion of the Harmonized Sales Tax (HST) when you’ve paid provincial tax on eligible goods in a participating province and then removed those goods to another province or area in Canada. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/gst495.html))

📥 Download the Form

Download and open the fillable PDF in Acrobat Reader 10 or later. Don’t open it directly in the browser for editing. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/gst495.html))

📍 What Is This Rebate?

You may be eligible to claim a rebate of the provincial part of HST if:

  • You bought eligible goods in a participating HST province (e.g., Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador, Prince Edward Island). ([canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-rebates/provincial-part-hst.html))
  • You removed the goods from that province and brought them into another province or area of Canada no later than 30 days after delivery. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-rebates/provincial-part-hst/eligibility.html))
  • The goods were for your own consumption, use, or supply and are not excluded (e.g., excise goods). ([canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-rebates/provincial-part-hst/eligibility.html))
  • The total rebate amount is $25 or more. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-rebates/provincial-part-hst/eligibility.html))

🛠 How to Apply

You can file your rebate application online or by mail:

  • 💻 Online via CRA accounts: My Business Account or My Account. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/file-a-gst-hst-return-rebate-election-electronically.html))
  • 📬 By mail: send the completed GST495 to the GST/HST Rebates Processing Centre, Prince Edward Island Tax Centre, Summerside PE. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/gst495.html))

📌 Tips & Requirements

  • Keep all receipts and supporting records — CRA may ask for them for up to six years after the year to which the rebate relates. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-rebates/provincial-part-hst/after.html))
  • If goods were in storage before you removed them, include additional documentation that shows dates. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/formspublications/forms/gst495.html))
  • You can only file one rebate application per quarter (if individual) or per month (if not an individual). ([canada.ca](https://www.canada.ca/en/revenue-agency/services/formspublications/forms/gst495.html))