Eligibility

You may apply for a rebate under reason code 23 if you are a GST/HST-registrant supplier who credited individuals registered under the Indian Act, Indian bands, or band councils, at the point-of-sale in Ontario, an amount equal to the 8% provincial part of the HST for purchases of qualifying off-reserve supplies of property or services.

For information on what property or services qualify, who can apply, and the documents required to support the amounts credited, go to Harmonized Sales Tax – Ontario Ministry of Finance.

Do not claim a rebate under this reason code if you are an individual registered under the Indian Act, an Indian band, or a band council and have paid an amount equal to the 8% provincial part of the HST in Ontario for the purchase of qualifying off-reserve property or services.

Claim conditions

You cannot claim a rebate of GST/HST paid if any of the following statements are true:

• The amount was previously rebated, credited, refunded or remitted to you
• You received a credit note, or you issued a debit note for a refund, adjustment, or credit that includes the amount
• You claimed, or are entitled to claim, an input tax credit for the amount
• You are entitled to obtain a rebate, refund or remission of the amount through another program or means
• The deadline for filing the rebate has passed

In the case of bankruptcy, you will not be paid a rebate that you were entitled to claim before the appointment of a trustee in bankruptcy unless you have filed all returns and remitted all outstanding amounts for the reporting periods that ended before the appointment.