Reason code 1A - Amounts paid in error for goods or services purchased on or delivered to a reserve

On this page:

• Are you eligible for the rebate?
• How do you claim your rebate?
• How do you calculate your rebate?
• Where do you send your rebate application?
• What is the due date to file your rebate application?
• What records do you include with your application and what records do you keep?

Are you eligible for the rebate?

You can apply for a rebate of an amount you paid as or on account of GST/HST that you should not have paid for goods or services purchased on or delivered to a reserve.

Do not claim a rebate under reason code 1A if you are a status Indian, an Indian band, or council of an Indian band and have paid the 8% provincial part of the HST in Ontario for the purchase of qualifying off-reserve property or services after June 2010. You may be entitled to apply to the Ontario Ministry of Finance for a rebate equal to the 8% provincial part of the HST paid. Do not use Form GST189 to apply for the 8% provincial rebate.

If you believe you paid an amount as GST/HST in error to a supplier, you can request a refund or credit of the amount from the supplier instead of applying for a rebate under reason code 1A. This is often the simplest way for you to recover the amount. If the supplier gives you a refund or credit, you are no longer eligible for a rebate because the amount you paid in error has already been refunded or credited to you. If you cannot get a refund or credit from the supplier (for example, if the supplier refuses to refund the amount or goes out of business), you can apply for a rebate of that amount under reason code 1A.

How do you claim your rebate?

To claim your rebate under reason code 1A, use Form GST189, General Application for Rebate of GST/HST.

How do you calculate your rebate?

For a full GST/HST rebate, use Method (b). Enter the rebate amount for each invoice in the "Actual GST/HST paid" column of Part F of the application.

For a partial GST/HST rebate or a rebate of an amount paid as a penalty or interest, use Method (c). Calculate the rebate amount for each invoice or transaction and enter it in the "Other" column of Part F of the application.

For details on how to calculate your total rebate, go to RC4033 -  General Application for GST/HST Rebates, under "Part C – Rebate claimed".

Where do you send your rebate application?

If you are a status Indian, an Indian band, or council of an Indian band with an address in Ontario and you are not filing a GST/HST return, send the completed rebate application to:

Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 5C1

Otherwise, for all other addresses, send the completed rebate application to:

Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2

What is the due date to file your rebate application?

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

You can submit only one rebate application per calendar month.

What records do you include with your application and what records do you keep?

When you apply for a rebate of amounts you paid or remitted in error, include the following information with your application:

• the reason the amount is not payable or remittable;
• details on how you calculated your claim; and
• copies of receipts for all purchases that you list.

We will not return any receipts or supporting documentation submitted with your application. We do not accept credit card slips or debit transaction slips as proof of purchase without a copy of the invoice or cash register receipt.

Forms and publications

• Guide RC4033, General Application for GST/HST Rebates
• Form GST189, General Application for Rebate of GST/HST
• Form GST288, Supplement to Forms GST189 and GST498

• B-039 GST/HST Administrative Policy - Application of the GST/HST to Indians

Date modified:

2015-07-21