Who can apply – Form GST189: Rebate under reason code 11

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Form GST189: Rebate under reason code 11


Who can apply

Eligibility

You can apply for a rebate of the GST/HST on an installation service if all of the following statements are true:

  • You are a non‑resident
  • You are not registered under the normal GST/HST regime
  • You or another non-resident who is not registered under the normal GST/HST regime supplied a good on an installed basis to a person who is registered under the normal GST/HST regime
  • You are a recipient of a taxable supply of a service made in Canada by a supplier who is registered under the normal GST/HST regime of installing the good in real property located in Canada so that the good can be used by the recipient of the supply of the good
  • You paid the GST/HST on the installation service

In some cases, a person other than the non-registered non-resident supplier of the good may apply for the rebate.

Example – Reason code 11 – Non‑registered non‑resident recipient of a taxable supply of an installation service – rebate not paid or credited by registered supplier (subsection 252.41(1))

A non‑resident supplier who is not registered under the normal GST/HST regime supplies a good on an installed basis to a person who is registered under the normal GST/HST regime. The non‑resident supplier enters into a contract with a second non‑resident, who is also not registered under the normal GST/HST regime, to perform the installation service. The second non‑resident further contracts with another supplier, who is registered under the normal GST/HST regime, to install the good in real property in Canada.

In this example, the second non‑resident who has to pay the GST/HST on the installation services would be eligible for the rebate, not the original non‑resident supplier of the good.

Claim conditions

You cannot claim a rebate of GST/HST paid if any of the following statements are true:

  • 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.


Recipient



Taxable supply




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Date modified:
2024-08-13