GST/HST rebates

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GST/HST rebates

The following table provides a list of all rebates you may be eligible to claim for the GST/HST and QST paid on certain goods and services:

GST/HST and QST rebates
Link to specific information Relevant form
Tour packages GST115
Sponsors of foreign conventions, organizers of foreign conventions, and non-resident exhibitors GST386
Amounts paid in error for goods or services purchased on or delivered to a reserve (reason code 1A) GST189
Amounts paid in error (reason code 1C) GST189
Commercial goods and artistic works exported by a non-resident (reason code 4) GST189
Legal aid plan (reason code 5) GST189
Taxable sale of real property by a non-registrant or taxable sale of capital personal property of a municipality or designated municipality who is a non-registrant (reason code 7) GST189
Indian band, tribal council, or band-empowered entity (reason code 8) GST189
Lease of land for residential purposes (reason code 9) GST189
Non-resident recipient of a taxable supply of an installation service - rebate paid or credited by registered supplier (reason code 10) GST189
Non-resident recipient of a taxable supply of an installation service - rebate not paid or credited by supplier (reason code 11) GST189
Goods imported at a place in a non-participating province, or imported at a place in a participating province with a lower HST rate (reason code 12) GST189
Intangible personal property or services acquired in a participating province (reason code 13) GST189
Provincial point-of-sale rebate on qualifying items (reason code 16) GST189
Ontario First Nations point-of-sale relief (reason code 23) GST189
Poppies and wreaths (reason code 24) GST189
Certain investment plans and segregated funds (reason code 25) GST189
Election under subsection 261.31(3) (reason code 26) GST189
Remission order (reason code 99) GST189
New housing - Houses purchased from a builder GST190, RC7190-WS, RC7190-ON, RC7190-NS, RC7190-BC
New housing - Owner-built houses GST191, GST191-WS, RC7191-ON, RC7191-BC
New housing - Provincial transitional (for Ontario and Prince Edward Island) RC7000-PE, RC7001-PE, RC7002-PE, RC7003-PE, RC7003-ON
New housing - British Columbia transitional RC7004-BC
New housing - 2006 and 2008 transitional purchasers GST193
Employee and partner GST370
Federal, provincial, and territorial governments GST490
Provincial part of harmonized sales tax (HST) GST495
Foreign representatives, diplomatic missions, consular posts, international organizations, or visiting forces units GST498
Specially equipped motor vehicle GST518
New residential rental property - Single unit residential complex, residential condominium unit or lease of land GST524, RC7524-ON, RC7524-BC
New residential rental property - Co-operative housing corporation and multiple unit residential complex GST525
New residential rental property - 2006 and 2008 transitional GST192
Public service bodies’ GST66, RC7066-SCH, GST523 (if you are a qualifying NPO), GST284, GST284 SCH
Pension entities (and election) RC4607
Pension entities that are SLFI (for GST/HST and QST purposes) RC7207
Pension entities that are SLFI (for GST/HST purposes) RC7207-1
General application for rebate of GST/HST and QST for SLFI RC7289
Date modified:
2016-10-20