Who can apply – Form GST189: Rebate under reason code 24

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Form GST189: Rebate under reason code 24


Who can apply

Eligibility

If you are a legion entity, you may apply for a 100% rebate of the GST/HST paid or payable on poppies and wreaths you acquired, imported or brought into a participating province during a claim period.

Find out your claim period

If you are a GST/HST registrant, your claim period is the same as your reporting period for your GST/HST returns.

If you are a non-registrant, your claim period is a six-month period covering either the first two fiscal quarters or the last two fiscal quarters of your fiscal year.

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.







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Date modified:
2024-08-13