Form GST189: Rebate under reason code 1C – GST/HST break
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Form GST189: Rebate under reason code 1C – GST/HST break
Reason code 1C provides a rebate for amounts paid in error (subsection 261(1)) of the Excise Tax Act.
The GST/HST break was in effect from December 14, 2024, to February 15, 2025, and gave a tax break on many everyday essentials. During this period, retailers or suppliers should not have charged you the GST/HST when purchasing qualifying items.
Learn more about the GST/HST break and qualifying items: GST/HST break.
Sections
- Who can apply
- Find out if you are eligible for the rebate
- How to apply
- When and how to file your application
- After you apply
- What to expect after you file your application
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- Date modified:
- 2025-02-17