News and Insights

CRA Updates GST/HST Info Sheets on Point-of-Sale Rebates 

Tax Development Sep 03, 2014

The Canada Revenue Agency (“CRA”) has recently revised three GST/HST Info Sheets which explain some of the point-of-sale rebates available for the provincial component of HST payable on qualifying products, replacing the previous versions dated 2010:

  • GI-062, “Point-of-Sale Rebate on Feminine Hygiene Products”;
  • GI-063, “Point-of-Sale Rebate on Children's Goods”; and
  • GI-065, “Point-of-Sale Rebate on Books”.

Each document discusses qualifying and non-qualifying goods, the provinces where the specific rebate is available, how to claim the rebate, imports, invoicing, and accounting for the rebate on the GST/HST return.