News and Insights

Info Sheet GI-106

Tax Development Jul 26, 2010

The Canada Revenue Agency has issued this info sheet which discusses how a GST/HST registrant supplier would report the HST on qualifying off-reserve supplies of property or services for reporting periods ending on or after September 1, 2010, and how the amount credited at the point-of-sale should be shown on invoices.

In contrast to the point-of-sales rebates for certain designated items such as children’s clothing and books, the supplier will be required to include the following on its GST/HST return: 

  • the amount of HST collectible at the full 13% on line 105, Total GST/HST and adjustments; and
  • the total amount credited at the point-of-sale on line 111, Rebates.  

In addition, GST/HST registrants providing the point-of-sale rebate on sales to status Indians will be required to complete form GST189, “General Application for Rebate of GST/HST”. 


Subsequent to the release of the above info sheet, the following CRA GST/HST publications have been revised to add a disclaimer to reflect the Government of Ontario’s point-of-sale rebate on the provincial component of the HST on eligible off-reserve purchases by First Nations, effective September 1, 2010:  

Info Sheet GI-072
Policy Statement P-230
Technical Information Bulletin B-039