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Find out if you are eligible for the GST/HST rebate for foreign representative or official (reason code 2)
Find out if you are eligible for the GST/HST rebate for diplomatic mission, consular post, international organization, or visiting forces units (reason code 3)
Determine if you are considered an exception and you are not eligible for the GST/HST rebate
How to apply for the GST/HST rebate
When to file the GST/HST rebate application
What information to include with the GST/HST rebate application and what records to keep

Find out if you are eligible for the GST/HST rebate for foreign representative or official (reason code 2)

Rebate eligibility is determined by the Department of Foreign Affairs, Trade and Development Canada, which regularly provides the Canada Revenue Agency with an updated list of eligible foreign representatives or officials and their spouses.

Foreign representative or official includes:

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

If you are a foreign representative or their spouse, you can claim the GST/HST paid on goods and services for personal use on behalf of members of your household (as defined by Department of Foreign Affairs, Trade and Development Canada), but you can file only one application per month. 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, personal residence). However, a GST/HST new housing rebate may be available subject to the normal rules.

Find out if you are eligible for the GST/HST rebate for diplomatic mission, consular post, international organization, or visiting forces units (reason code 3)

The following entities, if approved by the Department of Foreign Affairs, Trade and Development Canada or the Department of National Defence, may qualify for a rebate of the GST/HST:

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

You can claim a rebate of the amounts you paid as GST/HST on goods and services that you bought in Canada for official use.

Determine if you are considered an exception and you are not eligible for the GST/HST rebate

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
• honourary consular officers
• service staff
• private servants

How to apply for the GST/HST rebate

To apply for the rebate, use 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 rebate of GST/HST if the amount has previously been rebated, credited, refunded, or remitted to you.

When to file 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.

What information to include with the GST/HST rebate application and what records to keep

Include copies of receipts with the application for all the purchases you list (do not send original receipts). We will not return any receipts or supporting documentation submitted with your application.

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

Original documentation and any books, record and invoices that pertain to this rebate, must be retained for six years, as this rebate may be subject to further review at a later date.