Eligibility

Use this reason code if you are filing Form GST189 as a result of a remission order granted under the Financial Administration Act.

A remission order is a rare and extraordinary measure. Remission orders provide full or partial relief from federal tax, interest, penalty, or other debt paid or payable under legislation administered by the CRA. Remission may be considered where relief is warranted but can’t be achieved under applicable tax laws, through an assessment or through other actions.

Do not use Form GST189 to submit a request for remission. You must submit your request for remission and be granted a remission order before applying for a GST/HST rebate.

Learn more: Remission

Claim conditions

You cannot claim a rebate under reason code 20 if any of the following statements are true:

• You have not been granted a remission order
• The amount claimed has previously been rebated, refunded or remitted to you
• You claimed or were entitled to claim an ITC in respect of the rebate amount
• You obtained or were entitled to obtain a rebate, refund or remission of GST/HST under another provision of a federal statute
• You received a credit note or you issued a debit note in respect of an adjustment, rebate or credit
• The deadline for filing the rebate application has passed

In the event of a bankruptcy, you should receive a rebate to which you were entitled before the appointment of a trustee in bankruptcy, and you have not filed all your returns and remitted all outstanding amounts in respect of reporting periods that ended before the appointment.

If you need help determining if you are eligible for this rebate, call 1-800-959-8287.