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• Filing methods
• Filing deadline
• Documents to include

Filing methods

Apply for a rebate under reason code 10 by filling out:

Form GST189, General Application for GST/HST rebates

You cannot file a rebate application for reason code 10 online.

If the registered supplier 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 C1N 6A2

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

Filing deadline

The registered supplier has to file the rebate application with its GST/HST return for the reporting period in which they paid or credited the rebate amount and can deduct the amount on line 107 of the return.

Documents to include

The registered supplier does not have to include any supporting documents (for example, a receipt or invoice for the installation service) when the GST/HST return and the rebate application are filed. Both the supplier and the purchaser need to keep their copies of these documents on file in case the CRA asks to see them at a later date.