GST/HST rebate – Amounts paid in error by an individual registered under the Indian Act, an Indian band, a tribal council, or a band-empowered entity for property or services purchased on or delivered to a reserve

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GST/HST rebate – Amounts paid in error by an individual registered under the Indian Act, an Indian band, a tribal council, or a band-empowered entity for property or services purchased on or delivered to a reserve

Form GST189 – Reason code 1A

Reason code 1A provides a GST/HST rebate for amounts paid in error by an individual registered under the Indian Act, an Indian band, a tribal council, or a band-empowered entity for property or services purchased on or delivered to a reserve.


Terminology from the Indian Act

The term "Indian" is sometimes used because it has legal meaning in the Indian Act.


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


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2024-07-22