• GST 189 - General Application for Rebate of GST/HST

General information

Completing the rebate application

Complete parts A, B, E, and H (if applicable) of this form, and complete the applicable section of Part C. In some cases, you also have to complete Part F.

Complete Part D only if you are sending, or have already sent, Form GST507, Third Party Authorization and Cancellation of Authorization for GST/HST Rebates.

Part G applies to reason codes 10 and 26 only and is completed by the registered supplier or insurer.

Where do I send my rebate application?

Reason codes 1A and 8

If you are a status Indian, or Indian band or council of an Indian band with an address in Ontario and you are not filing a GST/HST return, send this completed rebate application to:

Otherwise, for all other addresses, send this completed rebate application to:

Reason codes 10 and 26

Do not send your rebate application to us if you are claiming a rebate under reason code 10 or 26. Instead, give this completed application to the GST/HST registered supplier or insurer who paid or credited you with your rebate.

The registered supplier or insurer must complete Part G and file the rebate application along with their GST/HST return for the reporting period in which the rebate was paid or credited to you. If they are filing their GST/HST return electronically, they must send this completed rebate application to:

Reason Code 23

If you are filing a paper GST/HST return, send this completed rebate application with your return.

If you are filing your GST/HST return electronically, you can also file your rebate application electronically using GST/HST NETFILE (for reason code 23 only). For more information, go to www.cra.gc.ca/gsthst-netfile.

Otherwise, send this completed rebate application to:

If you are filing your GST/HST return electronically with Revenu Québec, send your completed rebate application to:

All other reason codes

If you are claiming a rebate for any other reason code and you are filing a paper GST/HST return, send this completed rebate application with your return, to the address shown on your GST/HST return. Otherwise, send this completed rebate application to:

What if you need help?

For information on completing this application, see Guide RC4033, General Application for GST/HST Rebates, go to www.cra.gc.ca/gsthst, or call 1-800-959-5525.