Entitlement to a tax rebate is determined strictly by Global Affairs Canada, whose duty is to provide the Canada Revenue Agency (CRA) with a list of eligible diplomatic missions, consular posts, international organizations and other offices, as well as the names of accredited officials and officers and their spouses.
or all provinces, with the exception of Québec, information may be found on the CRA website, which also provides general information on the GST/HST program and its applicability to diplomatic missions, consular posts, international organizations and other offices. In order to claim the GST/HST rebate, a GST498 form must be submitted. It is available at: www.cra-arc.gc.ca/E/pbg/gf/gst498/
In Québec, both GST and TVQ rebates can be claimed on a combined FPZ-2498-V form. This form is available at: www.revenuquebec.ca/en/sepf/formulaires/fpz/fpz-24.... You must apply for a rebate within two years of payment of the tax and only one application may be filed each calendar month. Tax rebates on alcohol and tobacco may also be requested if a LM-2498.A application is submitted. The form can be found at http://www.revenuquebec.ca/en/sepf/formulaires/lm/lm-2498_a.aspx. Rebate applications must be submitted two years from the date of purchase.
All rebate applications for foreign representatives stationed in Québec must be submitted to:
3800, rue de Marly
To ensure the effective and efficient processing of claims and to avoid unnecessary delays, it is important that: