GST/HST rebate – Provincial point‑of‑sale rebate on qualifying items

 Form GST189 – Reason code 16

If you buy a qualifying item in a participating province that provides a provincial point-of-sale rebate for the qualifying item, the registrant supplier will usually credit you with the rebate of the provincial part of the HST due at the time of your purchase. This means that you will usually not pay the provincial part of the HST when you buy a qualifying item in a participating province that provides a provincial point-of-sale rebate for the qualifying item.

However, if the registrant supplier does not credit the rebate to you, you can apply for a rebate of the provincial part of the HST paid on the sale of qualifying items under reason code 16.