This table lists rebates that may allow you to claim the GST/HST and QST paid on certain goods and services:
After filing a GST/HST rebate claim
Following receipt of your application by the Canada Revenue Agency (CRA), your claim for the majority of GST/HST rebates will be evaluated. You will then receive a notice of assessment by mail or via My Business Account, where you will also receive an email notification.
The assessment of your rebate application and any modifications are detailed in a notice of assessment.
Change your GST/HST rebate claim
You can submit a written request to the Prince Edward Island Tax Centre or the Sudbury Tax Center, the tax centers to which you initially submitted your application, in order to modify your refund claim.
You can log into My Business Account and choose "Adjust a PSB rebate" to make changes to your public service bodies' (PSB) rebate claim.
Reasons why your reimbursement request can be rejected or delayed
Your claim for a refund could be rejected or postponed if the
- Forms are incomplete; rebate computation is off; required documents are not included with your application.
You can call 1-800-959-5525 or go onto My Business Account and choose “View a PSB rebate” to find out the status of your public service bodies rebate claim.
Refund holds
If you still have to file any returns under the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, or the Air Travellers Security Charge Act, the CRA may hold any GST/HST rebate you are entitled to until you file them.
Note
For tax-exempt incorporated municipalities, universities, schools, hospitals, non-profit organizations, federal Crown corporations, Indian band councils, and municipal corporations and their subsidiaries, the CRA will not withhold refunds or rebates due to unfiled T2 corporate income tax returns under the Income Tax Act.
How to make a voluntary disclosure
You have the opportunity to amend a previously submitted rebate application through the Voluntary Disclosures Program. To request a reprieve from prosecution and fines, submit an application to the CRA. See the Voluntary Disclosures Program for further details.
Late-filed new housing rebate for owner-built houses
The CRA will take into consideration your request to accept your late-filed rebate application if you were unable to submit your owner-built home rebate application by the relevant deadline because of extraordinary circumstances. See the section on late-filed rebate applications in Guide RC4028, GST/HST New Housing Rebate, for further details on this procedure and the kinds of exceptional circumstances that could be taken into account.
Note
Only owner-built residences are covered by this. It doesn't apply if you constructed or purchased a rental property, or if you purchased a home from a builder.
How to proceed in the event of a complaint
Your choices vary based on the type of complaint, such as whether you disagree with the CRA or are dissatisfied with the service you received.
See File a service complaint if the CRA has not met your expectations for the level of service you have received.
Go to Reprisal complaint if you think you've been the victim of reprisal.
See File an objection - goods and services tax/harmonized sales tax (GST/HST) if you disagree with an assessment, determination, or conclusion.
What records to keep
All supporting documentation and records for your refund claim must be retained for six years following the end of the relevant year. You must submit a written request to the CRA and wait for official approval before destroying your data earlier. See GST/HST Memorandum 15.1, General Requirements for Books and Records, for further details.
Content Courtesy: Govt Of Canada (See Full Article)