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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:

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.