The Canada Revenue Agency has issued these notices to inform registrants that GST/HST Memorandum 13.4 and Technical Information Bulletin B-045 have been revised to clarify that registrants who have not been paid or credited the point-of-sale rebates by suppliers must claim their rebates by filing form GST189 and not as input tax credits.
CRA Notice No. 251
CRA Notice No. 252
CRA Memorandum 13.4
CRA B-094