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• Filing methods
• Filing deadline
• Documents to include

Filing methods

You can file a rebate application under reason code 8 online or by mail.

Filing deadline

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.

Documents to include

Include all of the following information and documents with your application:

• A complete list of all receipts and invoices you are claiming for the Part C for the period covered by filling out the application section of the application or Form GST288, Supplement to Forms GST189 and GST498, if you need more space to list all receipts
• Copies of all receipts and invoices that you list, unless a written waiver is issued Request for waiver

  An Indian band, a tribal council, or a band-empowered entity can apply in writing to their local tax services office, GST/HST Refund Integrity Section (Audit), to request a letter waiving the need to send copies of their 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 must send copies of receipts with its rebate application. Waivers are not available to individuals registered under the Indian Act.

  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 fill out the details in the applicable section of Form GST189 or fill out Form GST288 if you need more space to list all of the receipts.

• Proof of payment for invoices, unless a written waiver is issued
• Form GST507, Third-Party Authorization and Cancellation of Authorization for GST/HST Rebates, if it has not been previously sent and you want your rebate cheque mailed to a third-party address

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

Your rebate claim may be delayed or denied if the documents required are not sent with your application.