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• Minimum claim amount
• Filing methods
• Filing deadline
• Documents to include

Minimum claim amount

Your rebate amount must total more than $2 to receive a rebate. Rebates are not issued for amounts totalling $2 or less.

Filing methods

You can file a rebate application under reason code 1C online or by mail.

Cheques will be mailed only to the claimant's mailing address. Third-party cheques are not available for rebates resulting from the GST/HST break.

Direct deposit is available only for applications that are filed online.

Filing deadline

You have to file your rebate application within two years after the day you paid or remitted the amount in error.

You can send only one application each month. To minimize processing time, you should keep all your receipts and submit one claim for the GST/HST break period.

Documents to include

When you apply for a rebate of amounts paid in error resulting from the tax break, include all of the following information and documents with your application:

• The reason the amount is not payable or remittable
• Details on how you calculated your claim
• A complete list of all receipts and invoices you are claiming 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

If you are an individual applying by mail, you must also include:

• Your social insurance number (if you have one) on your rebate application
• A copy of your valid government-issued photo ID (front and back). Refer to the "Acceptable government-issued photo identification" section below for specific ID requirements.

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 you do not include the required documents with your application.

Acceptable government-issued photo identification

For rebates resulting from the tax break, acceptable government-issued photo identification includes a copy of the front and back of one of the following valid (not expired) identification cards or documents:

• Passport
• Driver's licence
• Certificate of Indian Status card
• Military identification card
• Provincial or territorial identification card