GST/HST rebate – Amounts paid in error
Form GST189 – Reason code 1C
Reason code 1C provides a rebate for amounts paid in error (subsection 261(1) of the Excise Tax Act).
GST/HST break
If your rebate application is for GST/HST paid on qualifying items that were purchased during the tax break period of December 14, 2024 to February 15, 2025, go to GST/HST rebate – GST/HST break.