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.

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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:

Revenue Québec
3800, rue de Marly
Québec (Québec)
G1X 4A5

To ensure the effective and efficient processing of claims and to avoid unnecessary delays, it is important that:

  • The applicant’s name on the claim matches the legal name appearing on the federal Identity Card.
  • The applicant refers to the Business Number on the application. A Business Number is assigned after the first GST/HST rebate is filed. This number will appear on the notice of assessment.
  • The applicant, where possible, consistently uses the same mailing address on each claim.
  • The applicant understands that a foreign representative or spouse can claim on behalf of “members of the family forming part of the household,” but can only file one application a month. Spouses who are issued a separate Identity Card must submit an application that is separate from that of the official or officer.