Who can apply – Form GST189: Rebate under reason code 5
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Eligibility
You can apply for a rebate under reason code 5 if:
- You are the person responsible for administering a legal aid plan
- You paid the GST/HST on legal services you bought for legal aid recipients
No rebate is available under reason code 5 for the GST/HST paid on:
- Supplies of property (for example, office supplies)
- Supplies of services that are not legal services (for example, advertising services, web-hosting services and transcription services)
A person that administers a legal aid plan is trying to determine the amount eligible for a rebate under reason code 5. The plan has paid GST on office expenses. A lawyer also provided legal services to the plan administrator and charged the plan GST. The lawyer incurred some expenses in their capacity as a lawyer providing services to the plan administrator (long distance calls and photocopying court decisions). The lawyer, in their capacity as agent of the plan administrator, requested a medical report.
The plan administrator is eligible to claim a rebate under reason code 5 for the GST paid on the legal services provided by the lawyer, including the long-distance calls and photocopies that are part of the legal services provided.
The plan administrator is not eligible to claim a rebate under reason code 5 for the office expenses and the medical report, as these are not supplies of legal services.
However, where the person responsible for administering the legal aid plan is a public service body, it may qualify for a public service bodies' rebate for some of the tax paid on expenses that are not legal services (such as the office expenses, the medical report and any other purchases that are not legal services) at the rate applicable to that public service body.
Learn more: Guide RC4034, GST/HST Public Service Bodies' Rebate
Claim conditions
You cannot claim a rebate of GST/HST paid if any of the following statements are true:
- The amount was previously rebated, credited, refunded or remitted to you
- You received a credit note, or you issued a debit note for a refund, adjustment, or credit that includes the amount
- You claimed, or are entitled to claim, an input tax credit for the amount
- You are entitled to obtain a rebate, refund or remission of the amount through another program or means
- The deadline for filing the rebate has passed
In the case of bankruptcy, you will not be paid a rebate that you were entitled to claim before the appointment of a trustee in bankruptcy unless you have filed all returns and remitted all outstanding amounts for the reporting periods that ended before the appointment.
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- Date modified:
- 2024-08-13