GST/HST rebate – Amounts paid in error

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

GST/HST rebate – Amounts paid in error

Form GST189 – Reason code 1C

Reason code 1C provides a rebate for amounts paid in error (subsection 261(1) of the Excise Tax Act).


GST/HST break

If your rebate application is for GST/HST paid on qualifying items that were purchased during the tax break period of December 14, 2024 to February 15, 2025, go to GST/HST rebate – GST/HST break.


Sections

Who can apply
Find out if you are eligible for the rebate
How to apply
When and how to file your application
After you apply
What to expect after you file your application


Page details

2025-02-17