How to apply – Form GST189: Rebate under reason code 9

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Form GST189: Rebate under reason code 9


How to apply

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Filing methods

You can file a rebate application under reason code 9 online or by mail.

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

Online

You can apply for this rebate in your CRA account.

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Register for a CRA account

GST/HST registrants

GST/HST registrants can file their rebate application in:

  • My Business Account

  • Represent a Client

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.

Individuals and other non-registrants

Use the “File a GST/HST rebate” service in My Account.

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:

Prince Edward Island Tax Centre
GST/HST Rebates Processing
275 Pope Road
Summerside PE C1N 6A2

Filing deadline

You have to file your rebate application within two years after the day the person to whom you are leasing the land has to self‑assess the GST/HST.

Documents to include

Include all of the following information and documents with your application:

  • A complete list of all receipts and invoices you are claiming for the period covered by filling out the application section of the application or Form GST288, Supplement to Forms GST189 and GST498, if you need more space to list all receipts
  • A copy of the lease agreement
  • The name and address of the person to whom you are leasing the land; if you are leasing the land to a person who constructed residential rental property on the land, be sure to give the full name (and trading name, if applicable) and address of the builder
  • Whether or not the person you are leasing to is registered for GST/HST purposes
  • The address of the land
  • The date the person to whom you are leasing the land becomes liable, or is reasonably expected to
  • Form GST507, Third-Party Authorization and Cancellation of Authorization for GST/HST Rebates, if it has not been previously sent and you want your rebate cheque mailed to a third-party address

Do not include any receipts or other documents with your application. Keep them in case the CRA asks to see them at a later date.

Your rebate claim may be delayed or denied if you do not include the required documents with your application.


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 9.



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Date modified:
2025-03-27