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

General information

Change of address

You cannot use this form to request a change of address. If you are a GST/HST registrant, you can update your address online in My Business Account at canada.ca/my-cra-business-account or Represent a Client at canada.ca/taxes-representatives.

Written change of address requests must contain sufficient information and be signed by an owner or authorized representative that is listed on your account. If your account does not have an owner or authorized representative on file, one must be added before an address change can occur.

Books and records

You must retain the original documentation and any books, records, receipts and invoices that pertain to this rebate for six years from the end of the year to which they relate, as this rebate may be subject to further review at a later date. Receipts and supporting documentation submitted with this rebate application will not be returned to you.

Filing this form electronically

Application for reason codes 1A, 1C, 5, 7, 8, 9, 12, 13, 16, 20, 24 and 25 filed by a GST/HST registrant

If you want to offset the amount owing on your GST/HST return by the amount of your rebate (by reporting the rebate amount on line 111 of your return), use the "File a return" service in My Business Account at canada.ca/my-cra-business-account or Represent a Client at canada.ca/taxes-representatives.

If you are not offsetting the amount on your GST/HST return by the amount of your rebate, use the "File a rebate" service in My Business Account at canada.ca/my-cra-business-account or Represent a Client at canada.ca/taxes-representatives.

Application for reason code 23 filed by a GST/HST registrant

To file your rebate application with your GST/HST return, use:

• GST/HST NETFILE at canada.ca/gst-hst-netfile

• the "File a return" service in My Business Account at canada.ca/my-cra-business-account

• the "File a return" service in Represent a Client at canada.ca/taxes-representatives

Application for reason codes 1A, 1C, 7, 9, 12, 13, 16 and 20 filed by an individual

Use the "File a GST/HST rebate" service in My Account at canada.ca/my-account.

If you file your rebate application electronically, you do not need to file a paper application.

Applications for reason codes that are not listed in this section cannot be filed electronically and must be filed in paper format.

Where to send this form if you are filing a paper application

Application for reason code 1A filed by an individual registered under the Indian Act

If your address is in Ontario, send this rebate application to:

If your address is not in Ontario, send this rebate application to:

Application for reason codes 1A and 8 filed by an Indian band, tribal council, or band-empowered entity

If you are filing a paper GST/HST return, send this rebate application with the return. If your address is in Ontario and you are not filing a GST/HST return or the return was already filed without the rebate, send this rebate application to:

If your address is not in Ontario and you are not filing a GST/HST return or the return was already filed without the rebate, send this rebate application to:

Application for reason codes 10 and 26 filed by the registered supplier or insurer

This rebate must be filed by the registered supplier or insurer who paid or credited you with the rebate.

If the registered supplier or insurer is filing a paper GST/HST return, they have to send this rebate application with their return. If the registered supplier or insurer is filing their GST/HST return electronically, they have to send this rebate application to:

Application for reason code 23 filed by a GST/HST registrant

If you are filing a paper GST/HST return, send this rebate application with the return. If you are filing a GST/HST return online with Revenu Québec, send this rebate application to:

If your GST/HST return was already filed without the rebate, send this rebate application to:

Application for reason codes 1C, 4, 5, 7, 9, 11, 12, 13, 16, 20, 24 and 25

If you are filing a paper GST/HST return and claiming a rebate on line 111 of your return, send this rebate application with your return. Otherwise, send this rebate application to:

If you need help

For information on filling out this application, see Guide RC4033, go to canada.ca/gst-hst, or call 1-800-959-5525.

To get our forms and publications, go to canada.ca/gst-hst-pub.