How to apply – Form GST189: Rebate under reason code 12
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Form GST189: Rebate under reason code 12
How to apply
On this page
Filing methods
You can file a rebate application under reason code 12 online or by mail.
Direct deposit is available for applications that are filed online.
GST/HST registrants
GST/HST registrants can file their rebate application in:
If you want to offset the amount owing on your GST/HST return by the amount of your rebate (by reporting the rebate amount on line 111 of your return), use the “File a return” service.
Otherwise, use the “File a rebate” service.
Individuals and other non-registrants
Use the “File a GST/HST rebate” service in My Account.
By mail
You can file by mail by filling out:
Form GST189, General Application for GST/HST rebates
If you are filing a GST/HST return by mail and claiming a rebate on line 111 of your return, send the rebate application with your return.
Otherwise, send it to:
Atlantic Tax Centre
GST/HST Rebates Processing
275 Pope Road
Summerside PE C1N 6A2
Filing deadline
You have to file your rebate application within one year after the day that the tax becomes payable.
If you are an individual, you can only claim a rebate once in each calendar quarter. Otherwise, a rebate can be claimed once every calendar month.
Documents to include
Include all of the following information and documents with your application:
- A complete list of all receipts and invoices you are claiming for the for the period covered by filling out the applicable section of the application or Form GST288, Supplement to Forms GST189 and GST498, if you need more space to list all receipts
- Copies of all receipts and invoices that you list
- Proof of payment for invoices
- Proof of payment of all taxes imposed outside the participating provinces that are payable, if any, on all of the purchases you listed
- Form GST507, Third-Party Authorization and Cancellation of Authorization for GST/HST Rebates, if it has not been previously sent and you want your rebate cheque mailed to a third-party address
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. The CRA will not return any receipts or supporting documentation submitted with your application.
Your rebate claim may be delayed or denied if the documents required are not sent with your application.
Period covered
The period the rebate application covers is usually the period covered by the dates shown on the receipts and invoices you send and record on the application and any attached supplements. However, this period must fall within the filing deadline for reason code 12.
Page details
- Date modified:
- 2024-09-23