GST189: 17 reason codes, and 1C is for GST/HST paid in error

Which GST189 reason code fits your client, and how long do they have?

Form GST189 is the CRA's general application for GST/HST rebates, and Part B lists the reason codes it accepts canada.ca. The deadlines differ a lot by code, so check the clock before anything else. These come from the current RC4033 guide canada.ca.

Not every rebate runs through GST189. Employees and partners use GST370, public service bodies use GST66, the provincial part of the HST on goods moved to another province uses GST495, and new housing has its own forms canada.ca.

When is code 1C the right fix instead of a credit note or an amended return?

Code 1C is for amounts your client paid that were never payable, and section 261(1) of the Excise Tax Act requires the CRA to rebate them laws-lois.justice.gc.ca. It covers tax, net tax, penalties and interest, but it is the last route, not the first.

If a supplier charged GST/HST by mistake, ask the supplier for a refund or credit. The CRA calls that often the simplest way, and once the supplier refunds or credits the amount your client can't also claim the rebate. Code 1C is for when the supplier refuses or has gone out of business canada.ca.

If the error is on your client's own GST/HST return, correct the return instead: the guide excludes amounts from an incorrectly completed return that has been or will be corrected canada.ca. The steps are on amending a GST/HST return. And if your client collected tax from a customer in error, it credits the customer and reports the credit on line 107 of its return.

Watch the assessment bar. Section 261(2) blocks the rebate for an amount counted in net tax for a period the CRA has already assessed under section 296, and for an amount that was itself assessed. The two year limit in section 261(3) runs from the day the amount was paid, not from the day the error was found laws-lois.justice.gc.ca.

How much does a non registrant get back on a code 7 property sale?

A non registrant who paid GST/HST on real property, then makes a taxable sale of it, can recover tax it paid. The rebate is the lesser of the property's basic tax content and the GST/HST payable on the sale. Basic tax content is (A minus B) × C: A is the tax paid on the last purchase plus improvements, B is any rebate or refund your client was entitled to on that tax (ITCs excluded), and C is the lesser of 1 and fair market value at the sale divided by the before tax cost of the purchase and improvements canada.ca.

Say a non registrant individual in Alberta bought a commercial lot for $400,000 plus $20,000 GST, paid $2,500 GST on $50,000 of improvements, and now sells it in a taxable sale for $500,000.

If the lot had fallen to $360,000, C becomes 0.8 and the rebate drops to $18,000. Your client recovers its own tax, never more than the tax on the sale, and has two years from when the sale price became payable. If a joint GST44 election meant no tax was charged, the comparison uses the tax that would have been payable without it canada.ca.

Which codes handle HST charged at the wrong provincial rate?

Code 16 is the point of sale rebate a retailer should have credited. The qualifying items are books in New Brunswick and Newfoundland and Labrador; books, children's clothing and footwear and diapers in Nova Scotia; books, children's clothing and footwear and qualifying heating oil in Prince Edward Island; and in Ontario books, children's clothing and footwear, diapers, children's car seats, qualifying newspapers and qualifying food and beverages. The item must be bought and consumed in the same province, or the claim moves to GST495 canada.ca.

The math is 8/13 of the HST at 13%, or 10/15 at 15% canada.ca. The guide predates Nova Scotia's cut: since April 1, 2025 its HST is 14%, a 5% federal part and a 9% provincial part canada.ca, so a Nova Scotia claim is 9/14 of the HST. An Ontario parent charged $26 of HST on a $200 car seat gets back 8/13 × $26 = $16, leaving the 5% federal part. The full Ontario list is on HST rates by province.

Codes 12 and 13 cover the provincial part of the HST when the purchase ends up used elsewhere. Code 12 is for a resident of a participating province who imported goods used 90% or more in another province, with at least $25 of tax to claim. Code 13 is for intangibles or services bought in a participating province and used 10% or more in non participating or lower rate provinces, with at least $25 in total and $5 per receipt. Both have one year, and an individual can file once a calendar quarter, anyone else once a month canada.ca. The underlying rules are on GST/HST place of supply.

What does a non resident need for the code 4 export rebate?

Code 4 refunds GST/HST to a non resident business, not a consumer, that took delivery of commercial goods in Canada and exported them within 60 days. The goods have to be used mainly outside Canada and not acquired through a Canadian permanent establishment. Alcohol, tobacco, cannabis, vaping products and most gasoline and diesel are excluded canada.ca.

Purchases on the attached receipts must total at least $200, with at least $50 on each receipt, and the claim needs proof of export such as a US Form 7501. File within one year of the export date. For artistic works, the non resident can assign the rebate to a registered supplier, which credits it at the time of sale canada.ca.

How do you file GST189 so it isn't sent back?

Use one form per reason code: a second code means a second GST189. For codes 1A, 1C and 8, your client can file only one application per calendar month canada.ca.

List every receipt separately in Part C with the date, invoice number, supplier, description and tax. When Part C runs out of rows, continue on Form GST288 and add its total to Part C. A credit or debit card slip alone isn't proof of purchase; attach the invoice or cash register receipt canada.ca.

Registrants can file codes 1A, 1C, 5, 7, 8, 9, 12, 13, 16, 20, 24 and 25 online through My Business Account or Represent a Client, and offset the rebate by entering it on line 111 of the GST/HST return. Individuals who aren't registered can file codes 1A, 1C, 7, 9, 12, 13, 16 and 20 in My Account. Codes 10 and 26 go to the registered supplier or insurer, not to the CRA. Paper applications go to the Prince Edward Island Tax Centre in Summerside unless they ride with a paper return canada.ca. Line 111 itself is covered on GST/HST return lines.

Part G must be signed. You can sign for your client if you're named as an authorized representative on Form GST507, and the CRA may return an unsigned application canada.ca.