Form GST189: Rebate under reason code 23

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

Form GST189: Rebate under reason code 23

Reason code 23 provides a rebate of the 8% provincial part of the HST in Ontario for GST/HST-registrant suppliers who have provided Ontario First Nations point-of-sale relief to individuals registered under the Indian Act, Indian bands or band councils for purchases of qualifying off-reserve supplies of property or services.


Terminology from the Indian Act

The term "Indian" is sometimes used because it has legal meaning in the Indian Act.


Sections

Who can apply
Find out if you are eligible for the rebate
How to apply
When and how to file your application
After you apply
What to expect after you file your application


Page details

Date modified:
2024-07-22