This form is for the consumer, to claim back the provincial portion of the HST they paid on goods purchased in a participating province (BC, New Brunswick, Newfoundland and Labrador, Nova Scotia and Ontario) and brought into a non-participating province, or into another participating province for which the provincial part of the HST is lower.
Print & keep copies for your customers: Rebate form, GST495 E (10)
OR use the Fillable form: Fillable Rebate form, GST495 E (10)
Individuals (including a sole proprietor), can make one rebate claim each calendar quarter. Non-sole proprietor businesses can make one rebate claim each calendar month. Eligibility requires that application for the rebate is made within one year after the day the goods, or the vehicle, are removed from the participating province.
Tags: application, BC, claim back, consumer, eligibility, form, goods, GST495 E (10), HST, New Brunswick, Newfoundland and Labrador, non-participating province, Nova Scotia, Ontario, participating province, provincial portion, rebate form, sole proprietor, vehicle