On this page

• Overview
• Eligibility for the GST/HST rebate for foreign representatives or officials (reason code 2)
• Eligibility for the GST/HST rebate for diplomatic missions, consular posts, international organizations, or visiting forces units (reason code 3)
• Rebate eligibility – Exceptions
• Applying for the GST/HST rebate
• Filing the GST/HST rebate application
• Documents to include with the GST/HST rebate application and to keep for your records
• Related publication

Overview

If you are eligible, you can claim a GST/HST rebate for foreign representatives, diplomatic missions, consular posts, international organizations or visiting forces units. This is a rebate of the GST/HST you paid on goods and services that you bought in Canada.

If you are a foreign representative or official and you are applying for a rebate of GST/HST you paid on goods and services for personal use, see Eligibility for the GST/HST rebate for foreign representatives or officials (reason code 2).

If you are a diplomatic mission, consular post, international organization, or visiting forces unit and you are applying for a rebate of GST/HST you paid on domestic purchases for official use, see Eligibility for the GST/HST rebate for diplomatic missions, consular posts, international organizations, or visiting forces units (reason code 3).

Eligibility for the GST/HST rebate for foreign representatives or officials (reason code 2)

Eligibility for this rebate is determined by Global Affairs Canada, which regularly provides the Canada Revenue Agency (CRA) with an updated list of eligible foreign representatives or officials and their spouses.

Foreign representative or official includes:

• a diplomatic agent or their spouse
• a consular officer or their spouse
• a member of the administrative or technical staff of a diplomatic mission or their spouse
• a consular employee or their spouse
• a designated official of an international organization or their spouse

If you are a foreign representative or their spouse, you can claim a rebate of the GST/HST paid on goods and services for personal use on behalf of members of your household (as defined by Global Affairs Canada). Spouses who are issued separate identity card numbers have to file separate rebate applications.

You cannot claim a rebate for real property bought for personal use and enjoyment (for example, a personal residence). However, a GST/HST new housing rebate may be available subject to the normal rules.

Eligibility for the GST/HST rebate for diplomatic missions, consular posts, international organizations, or visiting forces units (reason code 3)

The following entities, if approved by Global Affairs Canada or the Department of National Defence, may be eligible for a rebate of the GST/HST paid on goods and services that were bought in Canada for official use:

• diplomatic missions
• consular posts
• international organizations
• visiting forces units

Rebate eligibility – Exceptions

The GST/HST rebate for foreign representatives and diplomatic missions is not available to:

• Canadian nationals who form part of the household, or are employed by missions or consulates
• honorary consular officers
• service staff
• private servants

Applying for the GST/HST rebate

To apply for the rebate, fill out Form GST498, GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, or Visiting Forces Units. If you need more space, use Form GST288, Supplement to Forms GST189 and GST498, to list the rest of the details of your purchases and file both forms together.

You may not claim a GST/HST rebate if the amount has previously been rebated, credited, refunded, or remitted to you.

Filing the GST/HST rebate application

You must file your rebate application within two years after the date the GST/HST was paid. You can submit only one application per calendar month.

Documents to include with the GST/HST rebate application and to keep for your records

Include copies of receipts with the application for all of the purchases you list. Do not send original receipts. The CRA will not return any receipts or supporting documents that you send with your application.

The CRA does not accept credit card slips or debit transaction slips as proof of purchase without a copy of the invoice or cash register receipt.

You must keep all original receipts, invoices, and other financial records that relate to your application for six years or until your tenure expires and you are no longer living in Canada. Keep them in case the CRA asks to see them at a later date.

Related publication

• GST/HST Memorandum 18-3, GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities