Reason code 12 - Goods imported at a place in a non-participating province, or imported at a place in a participating province with a lower HST rate

If you are resident in a participating province and have paid the provincial part of the HST on goods that you imported into Canada at a place in another province for consumption, use or supply in a province other than your province of residence, you may be entitled to a rebate of the provincial part of the HST paid or a portion of that using reason code 12.

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 are eligible for the rebate under reason code 12 if:

• you are a resident of a participating province and paid the HST on goods that you imported into Canada;
• the goods were imported for consumption, use or supply exclusively (90% or more) in a province different from the participating province in respect of which the provincial part of the HST paid on importation was calculated;
• you have paid all provincial levies, if any, that are imposed on the goods; and
• the total of all tax shown on receipts attached to your application is at least CAN$25.

Generally, this rebate is not available to selected listed financial institutions. However, if you are a selected listed financial institution that is an insurer or a surety, a rebate may be available in certain limited conditions. For more information, call 1-800-959-5525.

A rebate under reason code 12 is only for goods imported into Canada. If you purchased goods in a participating province, for consumption in another province, see Form GST495, Rebate Application for the Provincial Part of Harmonized Sales Tax (HST), for information on claiming a rebate of the provincial part of HST.

How do you claim your rebate?

To claim your rebate under reason code 12, use Form GST189, General Application for Rebate of GST/HST.

How do you calculate your rebate?

For details on how to calculate your rebate, see Guide RC4033, General Application for GST/HST Rebates. You have to use Method (c) to complete Parts C and F of the application.

Calculating your rebate for the provincial part of the HST on goods imported at a place in a non-participating province, or at a place in a participating province with a lower HST rate

Use the following formula to determine the amount of the rebate you can claim for the goods that are imported for consumption, use or supply exclusively in a province (90% or more):

A - B

where:

A is the provincial part of the HST paid on importation; and
B is either zero for specified items (specified items relates to a property covered by the point of sale rebate regulation) or in any other case, the amount of tax that would be payable on goods upon importation if the tax were calculated at the (lower) provincial rate for the other province (see GST/HST rates for the applicable rates).

You have to complete Parts A, B, C, E, and F of the rebate application.

Where do you send your rebate application?

If you are filing a paper GST/HST return, send the completed rebate application with your return, to the address shown on your GST/HSTreturn. Otherwise, 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 one year from the day that the tax becomes payable.

If you are an individual, you can only claim a rebate once in each calendar quarter. Businesses can apply once every calendar month.

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

You have to include original receipts for all purchases that you list. You also have to provide proof that you have paid all taxes imposed outside the participating provinces that are payable, if any, on all the purchases you listed. If you plan to file a rebate application in any other jurisdiction that requires original receipts, you should consider filing your general application for a GST/HST rebate 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.

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