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