Update on the Goods and Services Tax/Harmonized Sales Tax Rebate Application Process

Circular Note No. XDC-1310-2 of March 16, 2015

The Department of Foreign Affairs, Trade and Development (Office of Protocol) presents its compliments to Their Excellencies the Heads of Diplomatic Missions and notified Chargés d’affaires, a.i. accredited to Canada, and the Heads of International Organizations and Other Offices established in Canada, and has the honour to inform them of recent changes to the process of submitting rebate claims for the federal Goods and Services Tax (GST) and the Harmonized Sales Tax (HST).

The Department particularly asks that diplomatic missions transmit the content of this Note, along with a copy of Circular Note XDC-1433 of July 8, 2008, to all consular posts established in Canada, including those headed by an honorary consular officer.

Province of Québec

Province of Québec

All eligible consular posts, international organizations and permanent Member State Missions to international organizations based in Québec, as well as accredited foreign representatives whose personal residence is located in Québec are asked to use form FPZ-2498-V(2014-12) (available on-line) in order to claim the rebate for the Goods and Services Tax (GST), the Québec Sales Tax (QST) and all other taxes or duties arising from Quebec law. The completed form must be submitted directly to Revenu Québec at the following address:

  3800, rue de Marly
  Québec, Québec
  G1X 4A5

All eligible diplomatic missions, consular posts, international organisations and permanent Member State Missions to international organizations based outside of Québec, as well as foreign representatives whose personal residence is located outside of Québec but who make purchases in the province of Québec are asked to submit two separate claims. Claims for a rebate of the federal Goods and Services Tax (GST) must be made in accordance with the section All Other Provinces (below). Claims for a rebate of the Québec sales tax (QST) and any other taxes or duties arising from Quebec law must be made using form FPZ-2498-V(2014-12) (available on-line). The completed form must be submitted directly to Revenu Québec at the following address:

  3800, rue de Marly
  Québec, Québec
  G1X 4A5

All Other Provinces

The Canada Revenue Agency (CRA) Summerside Tax Centre, Prince Edward Island, is now only processing rebate claims received from addresses where the postal code begins with the letter “K”. If the claimant’s address has a postal code that does not begin with a “K”, he/she must send the application to the Sudbury Tax Centre at 1050 Notre Dame Avenue, Sudbury, Ontario, P3A 5C1.

Whether claiming the GST/HST rebate via the Summerside Tax Centre or the Sudbury Tax Centre, claimants must use the GST498 Form available online in both PDF and PDF fillable/saveable formats.

All GST/HST claimants are strongly encouraged to carefully read the “General Information and Instructions” section of the 498 GST/HST form, as this is the best way to avoid errors and processing delays. Claimants will note that the Canada Revenue Agency (CRA) no longer requires original invoices but instead will accept copies of invoices, receipts and other supporting documents to substantiate all claims. Original documents, if submitted, will not be returned to the Mission or requestor.

Also, when completing the forms, the claim period “from” date that is required is the date of the earliest receipt that is being submitted and not the date that the claimant arrived in Canada. This is a common error that causes delays in processing claims.

Once processing is completed, the Canada Revenue Agency will continue the practice of sending a notice of assessment describing the remittance in detail to the claimant.

Questions regarding this note should be addressed to the Manager, Privileges and Immunities, Office of Protocol at (343) 203-3013.

The Department of Foreign Affairs, Trade and Development (Office of Protocol) avails itself of this opportunity to renew to Their Excellencies the Heads of Diplomatic Missions and notified Chargés d’affaires, a.i. accredited to Canada, and to the Heads of International Organizations and Other Offices established in Canada, the assurances of its highest consideration.

OTTAWA, March 16, 2015