Who can apply
Form GST189 – Reason code 12
Eligibility
You can apply for a rebate of the provincial part of the HST paid or a portion thereof if all of the following statements are true:
- You are a resident of a participating province and paid the HST on goods that you imported into Canada
- The goods were imported for consumption or use exclusively (90% or more) in a province different from the participating province in respect of which the provincial part of the HST paid on importation was calculated
- You have paid all provincial levies, if any, that are imposed on the goods
- The total of all tax that you are eligible to claim for this rebate, shown on receipts attached to your application, is at least CAN$25
Claim conditions
You cannot claim a rebate under reason code 12 if any of the following statements are true:
- You purchased goods in a participating province for consumption, use or supply in another province; instead, use Form GST495, Rebate Application for Provincial Part of Harmonized Sales Tax (HST)
- You are a selected listed financial institution (SLFI) that is not an insurer or a surety
- You are a segregated fund of an insurer described in subparagraph 149(1)(a)(vi) or an investment plan described in subparagraph 149(1)(a)(ix); for more information, go to Reason code 25 – Subsection 261.31(2) rebate for certain investment plans and segregated funds of an insurer
- 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.