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After you apply

 Form GST189 – Reason code 23

Change a processed application

If you want to change a processed rebate application, you can submit a reassessment request to the CRA with the following information:

  • Business Number
  • Period covered
  • Reason for your request including any new or additional information

Reassessment requests for rebates under reason code 23 may be mailed 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

GST/HST registrants may submit reassessment requests that do not contain supporting documents, through My Business Account or Represent a Client, by selecting “Submit a written enquiry” within the “Enquires service” option.

To access My Business Account or Represent a Client, go to Sign in to your CRA account and sign in or register for a CRA account.

What records to keep

You must keep all documents and other records to support your rebate application for six years from the end of the year to which they relate. If you want to destroy your records earlier, you have to send the CRA a written request and wait for written approval to do so.

Learn more: GST/HST Memorandum 15-1, General Requirements for Books and Records

Page details

2025-06-18

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