Calculate the rebate – GST/HST rebate – Goods imported at a place in a non‑participating province, or imported at a place in a participating province with a lower HST rate
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GST/HST rebate – Goods imported at a place in a non‑participating province, or imported at a place in a participating province with a lower HST rate
Calculate the rebate
Form GST189 – Reason code 12
Use the following formula to determine the amount of the rebate you can claim for goods that are imported for consumption or use exclusively (90% or more) in a province:
A – B
- A
- The provincial part of the HST paid on importation
- B
- Zero for specified items (specified items relate to property covered by the Deduction for Provincial Rebate (GST/HST) Regulations)
- In any other case, the amount of the provincial part of the HST that would have been payable on the importation of the goods if the provincial part were calculated at the (lower) provincial rate for the province in which the goods were imported for consumption or use
Go to GST/HST calculator (and rates) for the applicable rates.
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2024-08-13