GST/HST Rebates for Businesses — Canada Revenue Agency

What Is a GST/HST Rebate?

A GST/HST rebate allows businesses, non‑residents and certain organizations to recover Goods and Services Tax (GST) or the federal portion of the Harmonized Sales Tax (HST) that was paid on eligible goods and services. Rebates can also apply in special situations when tax was paid in error or on specific transactions.

Types of Available Rebates

The Canada Revenue Agency (CRA) lists multiple rebate categories, each linked to a specific reason code and application form:

• Amounts paid in error – use Form GST189.
• Sponsors and organizers of foreign conventions – GST386.
• Commercial goods exported by non‑residents – GST189.
• Public service bodies (e.g., charities, NPOs) – RC4034.
• Federal and provincial/territorial governments – GST490.
• Special cases like lease rebates, intangible property, and specified funds.

Who Can Apply?

Rebates are available to a range of applicants including:

• Businesses registered for GST/HST;
• Non‑resident exporters;
• Public service bodies and qualifying non‑profit organizations;
• Foreign representatives and international organizations.

How to File a Rebate Claim

Most rebate claims are filed using the appropriate CRA forms:

• Form GST189 for general rebates;
• Form GST66 for public service bodies;

Claims can be filed online through My Business Account or via mail.

Keep all relevant invoices and supporting documentation for at least six years.

Important Filing Deadlines

Filing deadlines vary by type of rebate:

• Generally within two years of the tax being paid or remitted;
• For exported goods, typically within one year after export.

Missed deadlines usually mean the rebate cannot be claimed.

After Filing

After your application is received, the CRA assesses it and sends a Notice of Assessment outlining any changes. Most correspondence is available in My Business Account online mail.