Who can apply

Eligibility

A reason code 8 rebate is available when the GST/HST has been paid on eligible travel expenses incurred by:

A reason code 8 rebate is also available to a band, tribal council, or band-empowered entity when they reimburse or pay a reasonable allowance to their employees or officials for eligible travel expenses incurred on their behalf.

Eligible travel expenses that are acquired for band management activities or for real property on reserve include:

• Transportation
• Meeting rooms
• Short-term accommodation
• Meals and entertainment

Claim conditions

You cannot claim a rebate under reason code 8 if any of the following statements are true:

• The tax paid was not the GST/HST (for example, it was a tax was imposed by a First Nation, such as the First Nations Tax or the First Nations Goods and Services Tax)
• You are an individual registered under the Indian Act
  You may be entitled to a rebate under a different reason code

  If you are an individual registered under the Indian Act who purchased property or services on a reserve or property that is delivered to a reserve and you paid the GST/HST in error to a supplier, you can request a refund or credit of the amount from that supplier. If the supplier gives you a refund or credit, you are no longer eligible for a rebate.

  Alternatively, you can apply for a rebate of the amount under GST/HST rebate – Amounts paid in error by an individual registered under the Indian Act, an Indian band, a tribal council or a band-empowered entity for property or services purchased on or delivered to a reserve.

• You are an individual registered under the Indian Act, an Indian band, or a band council and you paid the 8% provincial part of the HST in Ontario for the purchase of qualifying off-reserve property or services.
  You may be entitled to a different rebate

  You may be entitled to apply to the Ontario Ministry of Finance for a rebate equal to the 8% provincial part of the HST paid. Do not use Form GST189 to apply for the 8% provincial rebate.

  Learn more: Ontario Ministry of Finance

• 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.