How to apply – Form GST189: Rebate under reason code 25
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Form GST189: Rebate under reason code 25
How to apply
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Filing methods
You can file a rebate application under reason code 25 online or by mail.
Direct deposit is available for applications that are filed online.
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.
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 from the day that the tax became payable for the supply.
The investment plan or segregated fund can submit only one rebate application per calendar month.
Documents to include
Include 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 of the receipts. You do not have to include receipts or invoices with your application. However, you have to keep these documents in case the CRA asks to see them at a later date.
Include Form GST507, Third-Party Authorization and Cancellation of Authorization for GST/HST Rebates, with your application if it has not been previously sent and you want your rebate cheque mailed to a third-party address.
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 25.
Page details
- Date modified:
- 2024-09-23