Reason code 13 - Intangible personal property or services acquired in a participating province

This rebate is for the provincial part of the HST or portion of that has been paid by a person on supplies of intangible personal property or services acquired in a particular participating province for consumption, use or supply, in whole or in part, in non-participating provinces or provinces for which the provincial part of the HST is lower than the particular participating province.

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 13 if:

• you are a resident of Canada and paid the HST on a supply of intangible personal property or a service;
• the intangible personal property or service is acquired for consumption, use, or supply significantly (10% or more) in provinces for which the provincial portion of the HST is lower than the participating provinces in which the intangible personal property or service was acquired. (for non participating provinces, the provincial portion of the HST is treated as being 0%); and
• the total of all tax that you are eligible to claim for this rebate, shown on your receipts attached to your application, is at least CAN$25. Each receipt must show tax of at least CAN$5 that you are eligible to claim.

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 us at 1-800-959-5525.

An intangible personal property is generally a right rather than a physical object.

How do you claim your rebate?

To claim your rebate under reason code 13, use Form GST189, General Application for Rebate of GST/HST.

How do you calculate your rebate?

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

You have to use Method (c) when completing Parts C and F of the application. Make sure to list all purchase details in "Part F - Details of rebate application" and enter the result of your calculation under "Method (c) Other." If you need more space to list all the details of your purchases in Part F, use Form GST288, Supplement to Forms GST189 and GST498, to list the rest of the amounts.

Add all the amounts you listed in Part F and on Form GST288, if you used it, under "Other." Enter the total at the bottom of that column and in "Part C - Rebate claimed" beside "Method (c) Other" under the "Amounts claimed" column. For more information about Method (C), refer to Guide RC4033, General Application for GST/HST Rebates.

Calculating your rebate on or for the provincial part of the HST or portion thereof

Use the following formula to determine the amount of the rebate you can claim as the recipient of a supply made in a particular participating province of intangible personal property or a service:   

A - B

where

A is the amount of the provincial part of HST paid in respect of the supply; and

B is the total of all amounts, each of which is determined for a participating province by the formula

C × D

where

C is

• zero, if the property or service is a specified item in respect of the participating province; and
• in any other case, the amount of tax that, would have become payable by the person for the supply if that tax were calculated on the amount of consideration for the supply:
  • at the tax rate for the participating province, if the tax rate for the participating province is lower than the tax rate for the particular participating province; or
  • in any other case, at the tax rate for the particular participating province; and

D is the extent (expressed as a percentage) to which you acquired the property or service for consumption, use or supply in the participating province.

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 became 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. 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