On this page

• Filing methods
• Filing deadline
• Documents to include

Filing methods

Apply for a rebate under reason code 26 by filling out:

Form GST189, General Application for GST/HST rebates

You cannot file a rebate application for reason code 26 online.

If the insurer is filing its GST/HST return online, it has to send the rebate application to:

Atlantic Tax Centre
GST/HST Rebates Processing
275 Pope Road
Summerside PE CIN 6A2

If the insurer is filing a GST/HST return by mail, it has to send the rebate application with its return.

Filing deadline

The segregated fund has to provide its rebate application to the insurer within one year after the day the tax becomes payable for the supply. The insurer has to fill out Part F and send the rebate application with its GST/HST return for the period in which the insurer paid or credited the rebate. The insurer reports the amount of the rebate on line 107 of its return.

The segregated fund can submit only one rebate application per calendar month.

Documents to include

Include a complete list of all receipts and invoices you are claiming for the period covered by filling out Part C of the application or Form GST288, Supplement to Forms GST189 and GST498, if you need more space to list all receipts. You do not have to include receipts or invoices with your application. However, you have to keep these documents in case the CRA asks to see them at a later date.