• 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.

Change of address

You cannot use this form to request a change of address. Written change of address requests must contain sufficient information and be signed by an owner or person with proper authorization that is listed on your account. If your account does not have an owner or person with proper authorization on file, one must be added before an address change can occur.

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 online, they must send this completed rebate application to:

Reason code 23

If you are filing your GST/HST return online, you can also file your rebate application online using GST/HST NETFILE (for reason code 23 only), or the "File a return" option in My Business Account. For more information, go to canada.ca/gst-hst-netfile or canada.ca/my-cra-business-account.

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

Otherwise, send this completed rebate application to:

If you are filing your GST/HST return online 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 and claiming a rebate on line 111, 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 canada.ca/gst-hst, or call 1-800-959-5525.