Reason Code 8 - Indian band, tribal council, or band-empowered entity

You may qualify to file a rebate application under reason code 8 if you are an Indian band, tribal council, or band-empowered entity, and you paid GST/HST on purchases of off-reserve transportation, short-term accommodation, meals and entertainment for band management activities, or for real property on 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?

A reason code 8 rebate is available where the GST/HST has been paid on eligible travel expenses incurred by a band, tribal council, or band-empowered entity. As well, a reason code 8 rebate is available to a band, tribal council, or band empowered entity where they reimburse or pay a reasonable allowance to their employees or officials for eligible travel expenses incurred on their behalf.

Eligible travel expenses include:

• off-reserve services of transportation
• short-term accommodation
• meals or entertainment that are acquired for band management activities or real property on reserve

 There is no rebate available under reason code 8 for the following:

• Where the tax paid was not the GST/HST (such as, tax was imposed by a First Nation - First Nations Tax or First Nations Goods and Services Tax).
   
• 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 purchase of qualifying off-reserve property or services. You may be entitled to apply to the Ontario Ministry of Finance for a rebate equal to 8% provincial part of the HST paid. Do not use Form GST189 to apply for the provincial rebate.
   
• If you are a status Indian and have purchased goods or services on a reserve or goods that are delivered to a reserve, have paid the GST/HST in error to a supplier, you may seek a refund or credit of the amount from that supplier. If the supplier gives a refund or credit, you are no longer eligible for a rebate because the amount paid has already been refunded or credited.

Alternatively, status Indians can apply for a rebate of the amount under reason code 1A, Amounts paid in error for goods or services purchased on or delivered to a reserve. This also applies to Indian bands that buy goods that are delivered to a reserve, or services that are certified to be for band management activities or real property on reserve.

How do you claim your rebate?

To claim your rebate under reason code 8, use Form GST189, General Application for Rebate of GST/HST.

How do you calculate your rebate?

If you are applying for a rebate under reason code 8, you have to use Method (b) for each invoice to complete Parts C and F of the form. For details on how to calculate your rebate, go to Guide RC4033, General Application for GST/HST Rebates.

The HST rate can vary from one participating province to another.

Where do you send your rebate application?

You are:

• a status Indian, or Indian band or council of an Indian band
• you have an address in Ontario
• you are not filing a GST/HST return

If all three statements above apply, 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.

You can submit only one rebate application per calendar month

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

Include original receipts for all purchases you list on your rebate application, unless a written waiver is issued. If you plan to file a rebate application in any other jurisdiction that requires original receipts, you should consider filing your GST/HST rebate application first. We will return your original receipts after we process your application. We will not accept photocopies of receipts or credit card slips as proof of purchase.

An Indian band, tribal council, or band-empowered entity may apply in writing to their local tax services office, Verification and Enforcement Division (Audit), to request a letter waiving the need to submit original receipts. The request should include details of the expected frequency of filing reason code 8 rebate claims and the estimated amount of the annual purchases subject to the rebate. Audit will issue a letter indicating if a waiver has been granted; until such time the Indian band, tribal council or band empowered entity is required to submit original receipts with its rebate application. The granting of the waiver is on the condition that original receipts are retained on file for audit purposes. In addition, there is still the requirement to complete the details in Part F of the rebate application of Form GST189, General Application for Rebate of GST/HST.

Also, the waiver only applies to reason code 8, not reason code 1A (Amounts paid in error for goods or services purchased on or delivered to a reserve) rebates. Reason code 1A rebate claims still require the submission of original receipts. A separate application form is required under each reason code.

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

Date modified:

2015-12-18