How to apply
Form GST189 – Reason code 1A
Filing methods
You can file a rebate application under reason code 1A online or by mail.
Direct deposit is available only for applications that are filed online.
Online
You can apply for this rebate in your CRA account.
GST/HST registrants
GST/HST registrants can file their rebate application in:
My Business Account
Represent a Client
If you want to offset the amount owing on your GST/HST return by the amount of your rebate (by reporting the rebate amount on line 111 of your return), use the “File a return” service.
Otherwise, use the “File a rebate” service.
Individuals and other non-registrants
Use the “File a GST/HST rebate” service in My Account.
By mail
You can file by mail by filling out:
Form GST189, General Application for GST/HST rebates
If you are filing a GST/HST return by mail, send your rebate application with the return.
If you are not filing a GST/HST return or the return was already filed without the rebate, send your rebate application to one of the following tax centres:
If your address is in Ontario
Sudbury Tax Centre
GST/HST Rebates Processing
1050 Notre Dame Avenue
Sudbury ON P3A 5C1
If your address is not in Ontario
Prince Edward Island Tax Centre
GST/HST Rebates Processing
275 Pope Road
Summerside PE C1N 6A2
Filing deadline
You have to file your rebate application within two years after the day you paid or remitted the amount in error.
You can send only one application per calendar month.
Documents to include
When you apply for a rebate of amounts you paid or remitted in error, include all of the following information and documents with your application:
- The reason the amount is not payable or remittable
- A complete list of all receipts and invoices you are claiming for the period covered by filling out Part C of the application or Form GST288, Supplement to Forms GST189 and GST498, if you need more space to list all receipts
- Copies of all receipts and invoices that you list, unless a written waiver is issued
Request for waiver
An Indian band, a tribal council, or a band-empowered entity can apply in writing to their local tax services office, GST/HST Refund Integrity Section (Audit), to request a letter waiving the need to send copies of their receipts. The request should include details of the expected frequency of filing reason code 1A rebate claims and the estimated amount of the annual purchases subject to the rebate.
Audit will issue a letter indicating if a waiver has been granted; until such time, the Indian band, tribal council or band-empowered entity must send copies of receipts with its rebate application. Waivers are not available to individuals registered under the Indian Act.
The granting of the waiver is on the condition that original receipts are retained on file for audit purposes. In addition, there is still the requirement to fill out the details in the applicable section of Form GST189 or fill out Form GST288 if you need more space to list all of the receipts.
- Proof of payment for invoices, unless a written waiver is issued
- Proof of delivery to a reserve (if applicable), unless a written waiver is issued
- A copy of your Certificate of Indian Status card or Temporary Confirmation Registration Document (individuals only); do not send your actual card
- Form GST507, Third-Party Authorization and Cancellation of Authorization for GST/HST Rebates, if it has not been previously sent and you want your rebate cheque mailed to a third-party address
The CRA does not accept credit card slips or debit transaction slips as proof of purchase without a copy of the invoice or cash register receipt. The CRA will not return any receipts or supporting documentation submitted with your application.
Your rebate claim may be delayed or denied if you do not include the required documents with your application.