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Guide on the General Application for a GST/HST and QST Refund

About this content

This content is a plain-language reformulation of Revenu Québec’s official publication: FP-2189.G(2021-10).pdf, produced to help citizens and entrepreneurs better understand their tax obligations. It does not constitute legal or tax advice. Refer to the official document for any decision.

Who this document is for​

This guide is intended for individuals, businesses, organizations, municipalities, bands, tribal councils, entities mandated by a band, investment plans, segregated funds of an insurer, non- residents, unregistered persons, and other claimants who wish to submit a general application for a GST/HST and QST refund using form FP-2189. It is intended in particular for claimants seeking a refund for one of the reasons coded in Part 2 of form FP-2189, unless the guide specifies that another form must be used.

Context and purpose​

The document explains how to complete the form General Application for a GST/HST and QST Refund (FP-2189) according to the applicable refund reason. Each reason corresponds to a code entered in Part 2 of the form. The guide frames refund applications related to the goods and services tax/harmonized sales tax (GST/HST) and the Québec sales tax (QST), taking into account the rules set out in particular in the Excise Tax Act (ETA) and the Act respecting the Québec sales tax (AQST), where these references are indicated. The document specifies:

  • the parts of the form to be completed;
  • the supporting documents to attach or retain;
  • the filing deadlines;
  • the eligibility conditions specific to each code;
  • the restrictions preventing a refund;
  • the special rules for certain claimants or certain transactions.

Complete and detailed information​

General rules for filing the application​

Separate form for each reason​

The claimant must follow the instructions associated with the code entered in Part 2 of form FP-2189. This code corresponds to the reason for the application. If a person is applying for a refund for more than one reason, they must file a separate FP-2189 form for each reason. In Part 2, the box or boxes corresponding to one single reason must therefore be checked.

Parts of the form to complete​

In general, the claimant must complete the following parts:

  • Part 1;
  • Part 2;
  • Part 3;
  • Part 5;
  • Part 6. In some situations, Part 4 must also be completed. When codes 10 or 26 are used, Part 7 must be completed by the supplier or the registered insurer, as applicable.

Submitting the form​

Form FP-2189 must be completed, signed, and sent to Revenu Québec. Submission details are shown on page 1 of form FP-2189; they are not reproduced here.

Documents to attach according to the code​

When the reason corresponds to one of the following codes, the claimant must attach a copy of the original invoices:

  • 1A;
  • 1C;
  • 4;
  • 8;
  • 11;
  • 13;
  • 14;
  • 24;
  • 50;
  • 51;
  • 52. The original invoices themselves must not be sent. Documents sent with the application are not returned. The following are accepted as supporting documents:
  • photocopies of purchase proofs;
  • photocopies of receipts;
  • photocopies of other documents supporting the application. Credit card statements are not accepted as purchase proofs.

First QST refund application by a corporation incorporated outside Québec​

If a corporation files its first QST refund application and was incorporated outside Québec, it must attach a copy of the document confirming that incorporation, for example:

  • a charter;
  • articles of incorporation.

Codes that do not require purchase proofs to be sent with the application​

For the reasons corresponding to the following codes, it is not necessary to attach purchase proofs, receipts, or other documents with the application:

  • 5;
  • 9;
  • 10;
  • 25;
  • 26.

However, in many of these cases, the documents must be retained so they can be provided on request.

Code 7​

For code 7, the special rules in the guide must be followed, especially regarding the documents to be sent and those to be retained.

Period covered by the application​

The period covered by the refund application generally corresponds to the dates appearing:

  • on the invoices described in Part 6;
  • on the documents attached to the application. However, this period must respect the deadline prescribed for the applicable refund reason.

Records and retention of documents​

The claimant must keep adequate records and retain the supporting documents related to the information provided, including the original invoices. These documents must be retained for six years from the end of the year to which they relate. They must be available on request.

Codes for which form FP-2189 must not be used​

Form FP-2189 must not be completed when the reason corresponds to one of the following codes:

  • 12;
  • 16;
  • 20;
  • 23. In these situations, the federal form General Application for a GST/HST Refund (GST189) must be used instead.

Codes also requiring the federal GST189 form for GST/HST​

For a GST/HST refund involving the following codes, the claimant must complete the federal form GST189:

  • 4;
  • 11;
  • 13. For a QST refund related to these same codes, form FP-2189 must be used.

Code 1A — Amount paid in error for the purchase of goods and services or for the​

delivery of goods in a reserve A refund may be claimed when a claimant paid an amount in error as GST/HST or QST in the following context:

  • the claimant is:
  • an Indian;
  • a band;
  • a tribal council;
  • an entity mandated by a band;
  • they purchased:
  • goods in a reserve;
  • services in a reserve;
  • goods delivered in a reserve;
  • they paid an amount in error as GST/HST or QST. If the QST paid in error relates to a road vehicle, form FP-2189 must not be used. Instead, the form QST Refund Application for a Road Vehicle (VD-60.R) must be used.

Code 1C — Amount paid in error​

References: 261(1) ETA, 400 AQST The claimant may apply for a refund in the following situations:

  • they paid GST/HST and QST when they did not have to pay them;
  • they paid or remitted, when filing their return, amounts of GST/HST, QST, or net taxes that were higher than those actually payable;
  • they paid a penalty, interest, or another amount that was not owing. If the QST paid in error relates to a road vehicle, form FP-2189 must not be used. Form VD-60.R must be used.

Exception: amount collected in error by a supplier​

Where a supplier collected an amount as GST/HST or QST when they did not have to do so, they must remit that amount to Revenu Québec. They cannot claim a refund for that amount. To correct the error, the supplier may:

  • refund the purchaser;
  • or credit the amount to the purchaser using a credit note. After issuing the credit note, the supplier may adjust their net tax for the reporting period during which the credit note was issued.

Amount paid in error to a registrant supplier​

If the claimant paid an amount in error as GST/HST or QST to a supplier registered for GST/HST and QST purposes, they may ask the supplier:

  • to refund that amount to them;
  • or to credit it to them. This approach may replace a refund application under code 1C. If the supplier grants the refund or credit, the claimant may not later claim a refund for the same amount. If the supplier does not refund or credit the amount — for example because they refuse or have ceased operations — the claimant may apply for a refund under code 1C. The claimant is not entitled to the refund if:
  • the amount paid in error has already been used in establishing an assessment;
  • the amount is the subject of a dispute concerning the value of imported products.

Taxable carbon emission units​

As a general rule, a purchaser of taxable carbon emission units may no longer claim a GST/HST or QST refund for amounts paid in error to the supplier after June 26, 2018 in respect of such a supply.

Supplier outside Québec​

A person registered for QST purposes cannot claim a QST refund for an amount paid in error:

  • to a specified supplier;
  • or to a designated digital platform operator; when that supplier or operator registered for QST purposes using the service reserved for suppliers outside Québec. In that situation, the person may nevertheless ask the supplier or platform operator:
  • to refund the amount;
  • or to credit it to their account.

Products imported on approval, on consignment, with or without return of unsold goods, or​

imported products that are damaged or defective If the claimant imports products:

  • on approval;
  • on consignment;
  • with or without return of unsold goods; and exports them within 60 days without having used or consumed them in Canada, except for testing, they may claim a refund of the GST/HST paid on those products from the Canada Border Services Agency. A GST/HST refund may also be possible through that agency when products imported for consumption or use are:
  • of inferior quality;
  • damaged;
  • defective.

Instructions for codes 1A and 1C​

The claimant must attach a sheet indicating:

  • the nature of the amounts involved, for example:

  • GST/HST;

  • QST;

  • penalty;

  • interest;

  • other amount;

  • the reason why the amount should not have been paid or remitted;

  • the details of the refund calculation. They must provide the information required in the table in Part 6.

Full refund​

If the claimant is claiming the full refund of GST/HST and QST:

  • they enter in columns A and B of Part 6 the amounts of GST/HST and QST paid for each purchase;
  • they add the amounts in each column;
  • they carry the totals to lines 1 and 2 of Part 3.

Partial refund, net tax, penalty, or interest​

If the claimant is claiming:

  • a partial refund of GST/HST or QST;
  • a refund of net tax;
  • a refund of a penalty;
  • a refund of interest; they must calculate the refund amounts, enter them in columns A and B of Part 6, add the columns, and carry the totals to lines 1 and 2 of Part 3.

Difference in rate​

If the application concerns the difference between the rate used and the applicable GST/HST or QST rate, they must:

  1. calculate the difference between the two rates;
  2. multiply that difference by the cost of the good or service purchased;
  3. enter the result in column A or B of Part 6;
  4. report the total on line 1 or 2 of Part 3.

Documents to attach​

A copy of the original invoices for all purchases entered in Part 6 must be attached. For code 1A, the following must also be attached:

  • a statement from the vendor describing the circumstances of the purchase of the good or service;
  • the name of the reserve where the good was delivered or the service performed, if applicable;
  • if the claimant is an Indian, a copy of the Certificate of Indian Status issued by Indigenous Services Canada.

Frequency of applications​

Only one application may be filed per calendar month. If the claimant is authorized to file separate applications for each of their branches or divisions, they may file one application per calendar month for each of them.

Deadline for codes 1A and 1C​

The application must be filed within two years after the day the claimant paid or remitted:

  • the tax;
  • the penalty;
  • the interest.

Code 4 — Commercial goods and artistic works exported by a non-resident​

For GST/HST, the federal form GST189 must be used. For QST, the following situations are dealt with in form FP-2189.

Tangible movable property acquired by a non-resident of Canada other than a consumer​

Reference: 351 AQST A claimant who does not reside in Canada and is not a consumer may claim a refund of QST paid on tangible movable property if:

  • the property was acquired to be used primarily outside Québec;
  • the use is for commercial purposes;
  • the property is taken or shipped outside Québec within 60 days after it is delivered to the claimant. If the property is a road vehicle, form VD-60.R must be used instead of form FP-2189.

Instructions​

The claimant must:

  • complete the table in Part 6;
  • carry the total from column B to line 2 of Part 3;
  • attach copies of the invoices relating to the property entered in Part 6;
  • attach proof that the property was taken or shipped outside Québec. Each invoice must represent at least $50, GST/HST and QST excluded, in eligible taxable purchases. Zero-rated purchases are not included in this threshold. The total of the purchases covered by the application must be at least $200, GST/HST and QST excluded.

Deadline​

The application must be filed within one year after the date the property is shipped outside Québec.

Reference: 353.1 AQST The claimant is entitled to a QST refund if all of the following conditions are met:

  • they do not reside in Québec;
  • they are not registered for QST purposes;
  • they acquired the good or service to consume or use it exclusively in the making or production:
  • of a literary work;
  • of a musical work;
  • of an artistic work;
  • of a cinematographic work;
  • or of another original work protected by copyright;
  • as well as reproductions of that work, if applicable;
  • they are not a consumer of the good or service;
  • they made or produced the work and its reproductions for the purpose of shipping them outside Québec;
  • they did not assign their refund right to the supplier.

Instructions​

The claimant must:

  • complete the table in Part 6;
  • carry the total from column B to line 2 of Part 3;
  • attach copies of the original invoices related to all purchases covered. The total of the purchases covered must be at least $200, GST/HST and QST excluded.

Deadline​

The application must be filed within one year after the day on which QST becomes payable.​

Code 5 — Legal aid plan​

Reference: 258(2) ETA A claimant may be eligible for a refund under a legal aid plan if they:

  • administer a legal aid plan in accordance with the applicable provincial laws;
  • paid GST/HST on legal services obtained from a lawyer in a private practice;
  • those services were obtained on behalf of legal aid beneficiaries. Eligible expenses must form part of the fees received by the lawyer for the services rendered. Court costs incurred by a lawyer acting as agent for the legal aid plan are not eligible for this refund. However, if the plan administrator is a public service body, it may be eligible for the public service bodies’ rebate, at the rate applicable to that body, for part of the tax paid on expenses that are not legal services, for example:
  • office expenses;
  • cost of a medical report;
  • purchases unrelated to legal services.

Instructions​

The claimant must:

  • complete the table in Part 6;

  • enter in column A the GST/HST paid for each purchase;

  • add column A;

  • carry the total to line 1 of Part 3. Invoices do not have to be attached, but they must be retained and provided on request.

Deadline​

The application must be filed within four years after the end of the claimant’s reporting period in which the tax became payable.​

Code 7 — Taxable sale of real property by a non-registrant or of a capital personal property​

by a non-registered municipality or designated municipality A non-registrant is a person who is not registered for GST/HST and QST purposes and is not required to be so registered.

Taxable sale of real property by a non-registrant​

References: 257(1) ETA, 379 AQST A non-registered claimant who makes an actual or deemed taxable sale of real property may claim a refund if they were unable to recover the GST/HST and QST paid:

  • on the purchase of the property;
  • or on improvements made to the property. If a creditor seizes real property for non-payment of a debt and sells it to a third party to collect that debt, Revenu Québec considers that the claimant made a sale to the creditor at the time of the seizure. The claimant may obtain a refund if all of the following conditions are met:
  • they are a non-registrant;
  • they paid GST/HST and QST on the purchase of the property or on improvements to it;
  • they sold or are deemed to have sold the property;
  • the sale is taxable or deemed taxable;
  • the deemed sale may result in particular from:
  • a self-supply of a new residential complex;
  • a change in use of a property;
  • the reservation of a property for personal use;
  • the seizure of a property by a creditor;
  • in the case of seized property, the claimant did not redeem it during the redemption period

and that period has expired. The refund is reduced if the claimant received or was entitled to a refund in respect of:

  • the purchase of the property;
  • or improvements made after the acquisition.

Instructions​

The claimant must:

  • complete the table in Part 6;

  • attach a document indicating:

  • the date on which GST/HST and QST are deemed paid, in the case of a deemed sale;

  • the fair market value of the property;

  • the address of the property sold or deemed sold;

  • the due date for payment of the sale price;

  • or the date payment was received, if earlier than the due date;

  • the name and address of the purchaser;

  • the purchaser’s legal name and full trade name, if different;

  • whether the purchaser is registered for GST/HST and QST purposes;

  • where applicable, the end date of the redemption period for seized property;

  • the details of the refund calculation. The claimant must attach supporting documents in support of the application, for example:

  • copies of notarial deeds;

  • adjustment statements for the purchase and sale prepared by the notary. If the application concerns construction costs, all invoices must not be attached. One supporting document per supplier among the ten main suppliers entered in Part 6 must be attached, namely the one showing the highest GST/HST and QST amounts. If the claimant has fewer than ten suppliers, fewer than ten invoices may be sent. The other invoices must be retained and provided on request. The following are not accepted:

  • account statements;

  • quotes;

  • purchase orders;

  • delivery slips. The claimant must calculate the refunds, enter the amounts in columns A and B of Part 6, add each column, and carry the totals to lines 1 and 2 of Part 3.

Refund calculation​

The refund is the lesser of the following two amounts:

  • the taxes payable on the sale or deemed sale of the property, or the taxes that would have been payable if the property had not been part of the supply of a business not subject to tax because of a joint election made using form Election in Respect of the Acquisition of a Business or Part of a Business (FP-2044);
  • the tax content of the property at the time of the sale or deemed sale. In the case of a seizure or repossession of property resulting in a deemed taxable sale, the taxes payable are considered equivalent to the taxes calculated on the fair market value at the time of the seizure or repossession. The tax content of a property generally corresponds to the GST/HST and QST payable on the purchase and on improvements, after deduction of any amount giving entitlement to a rebate or refund, other than an input tax credit or input tax refund, and after taking depreciation into account. The depreciation factor is generally obtained by dividing:
  • the fair market value of the property at the time the tax content is calculated; by
  • the cost of the property and improvements. This factor cannot exceed 1. If the claimant is a public sector body that is not dealing at arm’s length with the purchaser of the property, special rules for calculating tax content may apply.

Deadline​

The application must be filed within two years after the day on which the sale price of the supply was paid or became payable. In the case of property seized by a creditor and not redeemed by the claimant, the deadline is

two years after the day the redemption period ends.

Taxable sale of capital personal property by a non-registered municipality or designated​

municipality References: 257.1(1) ETA, 380.2 AQST A non-registered municipality that makes a taxable sale of personal property, or a designated non-registered municipality that makes a taxable sale of designated municipal property, may generally claim a refund if it was unable to recover some or all of the GST/HST and QST paid:

  • on the purchase of the property;

  • or on improvements made to the property. A designated municipality is a person designated as a municipality by the Minister solely for the activities specified in the designation. These activities include the supply of municipal services, other than taxable supplies. A designated municipal property is property belonging to a person designated as a municipality for the purposes of a public service bodies’ rebate application. It is generally:

  • property;

  • or improvements to property; that the designated municipality intended, at the time of purchase, to consume, use or supply more than 10% of in the course of the activities specified in the designation. An amount relating to that property or its improvements may also be included if it was used in the calculation of taxes payable that are not eligible for a credit or refund. Designated municipal property retains that status as long as it belongs to the designated municipality. If a creditor seizes a person’s personal property for non-payment of a debt and sells it to a third party, Revenu Québec considers that the claimant made a sale to the creditor at the time of the seizure. The claimant is entitled to the refund if all of the following conditions are met:

  • they are a municipality or designated municipality that is not registered;

  • they paid or are deemed to have paid GST/HST and QST on the purchase of capital personal property, for example:

  • computer;

  • equipment;

  • office furniture;

  • they sold that personal property;

  • in the case of a designated municipality, the personal property is designated municipal property;

  • the sale is taxable;

  • GST/HST and QST are payable or would have been payable if the property had not formed part of the supply of a business not subject to tax because of a joint election made using form FP-2044;

  • they reported and remitted the GST/HST and QST, unless they were not payable because of the joint election made using form FP-2044;

  • before the taxable sale, they had not received and were not entitled to receive the full refund of the GST/HST and QST paid or deemed paid;

  • in the case of seized personal property, they did not redeem it during the period in which they could exercise their right of redemption. The refund is reduced if the claimant was entitled to a partial or full refund of the GST/HST and QST paid on purchase.

Instructions​

The claimant must:

  • complete the table in Part 6;
  • calculate the refunds;
  • enter the amounts in columns A and B;
  • add the columns;
  • carry the totals to lines 1 and 2 of Part 3;
  • attach a sheet explaining the calculation. No other supporting document has to be sent with the application, but relevant documents must be retained and provided on request.

Refund calculation​

The refund is the lesser of the following amounts:

  • the taxes payable on the sale of the property or the taxes that would have been payable if the property had not formed part of the supply of a business not subject to tax because of a joint election made using form FP-2044;
  • the tax content of the personal property at the time of sale. For a municipality or designated municipality that is not a specified financial institution, the tax content calculation excludes the GST and the federal part of the HST paid or payable before February 2004.

Deadline​

The application must be filed within two years after the day on which the sale price of the supply was paid or became payable. For property seized and not redeemed, the deadline is two years after the redemption period expires.​

Code 8 — Eligible travel expenses incurred outside a reserve by a band, tribal council, or​

entity mandated by a band A band, tribal council, or entity mandated by a band may claim a refund of GST/HST and QST paid on certain eligible travel expenses. The refund may also be granted when the claimant:

  • reimburses an employee or representative;
  • or pays them a reasonable allowance; for eligible travel expenses incurred on its behalf. Eligible expenses are those incurred outside a reserve for:
  • transportation services;
  • temporary lodging;
  • meals;
  • entertainment. These expenses must be related:
  • to band management activities;
  • or to property located in a reserve. An Indian cannot claim a refund under code 8. However, an Indian individual who purchased goods in a reserve, goods delivered in a reserve, or services performed entirely in a reserve and who paid GST/HST or QST in error may:
  • ask the supplier for a refund or credit;
  • or claim a refund under code 1A.

The same rule applies to a band, tribal council, or entity mandated by a band that purchases:

  • goods delivered in a reserve;
  • services related to band management activities;
  • services related to property located in a reserve.

Instructions​

The claimant must:

  • enter their registration number, commonly called the band number, in Part 2;
  • complete the table in Part 6;
  • carry the totals from columns A and B to lines 1 and 2 of Part 3;
  • attach a copy of the original invoices for all purchases described in Part 6. The claimant may be exempted from attaching the invoices if they obtained authorization following an application indicating:
  • the expected frequency of applications;
  • the estimated annual amount of purchases covered by a refund. Only one application may be filed per calendar month.

Deadline​

The application must be filed within two years after the day the tax, penalty, or interest was paid or remitted.​

Code 9 — Land leased for residential use​

References: 256.1(1) ETA, 378.1 AQST A claimant who owns or leases land may claim a refund of the GST/HST and QST paid or deemed paid in respect of the land when they lease or sublease that land to a person who must:

  • self-assess GST/HST and QST in respect of a self-supply of the land;
  • pay GST/HST and QST on a value that includes that land. Example: a tenant of land may be required to self-assess and pay GST/HST and QST if, under a long-term lease, they construct a house that they supply

as a residence to an individual. The refund is reduced if the claimant was paid or was entitled to:

  • a refund;
  • an input tax credit;
  • an input tax refund; because of the acquisition of the land or improvements made after acquisition.

Instructions​

The claimant does not have to complete the table in Part 6. They must attach a document indicating:

  • the date on which the tenant or subtenant must self-assess and pay GST/HST and QST in respect of the self-supply;
  • the address of the leased land;
  • the name and mailing address of the tenant or subtenant;
  • if the tenant or subtenant is a builder of a rental residential complex, the name of their business, if different from the legal name;
  • whether the tenant or subtenant is registered or not for GST/HST and QST purposes. The claimant must calculate the refunds and enter the amounts on lines 1 and 2 of Part 3. The invoices do not have to be attached, but they must be retained and provided on request.

Refund calculation​

The refund corresponds to the total of the taxes paid by the claimant on:

  • the acquisition of the land;
  • the improvements made later; less:
  • input tax credits;
  • input tax refunds;
  • refunds to which they were entitled in respect of the land or its improvements.

Deadline​

The application must be filed within two years after the day on which the person to whom the claimant leased the land must self-assess and pay GST/HST and QST in respect of the self- supply.​

Code 10 — Installation service for movable property acquired by a non-registered non-​

resident person, where the supplier refunded or credited the taxes References: 252.41(2) ETA, 357.5.2 AQST

Conditions for the claimant​

The claimant is entitled to the refund if all of the following conditions are met:

  • they do not reside in Canada, or in Québec for QST;
  • they are not registered for GST/HST and QST purposes;
  • they supplied tangible movable property with an installation service to a person registered for GST/HST and QST purposes;
  • the installation service is carried out by a supplier registered for GST/HST and QST purposes;
  • the property is installed in a building located in Canada, or in Québec for QST;
  • the claimant paid the taxes on the installation service;
  • the supplier refunded the taxes to them or credited them within one year after the day the service ended. If the supplier did not refund or credit the GST/HST, the claimant may use code 11 for GST/HST by completing the federal form GST189. A person who is not the seller of the installed property may also claim the refund if:
  • they do not reside in Canada, or in Québec for QST;
  • they are not registered for GST/HST and QST purposes;
  • they paid the taxes on an installation service;
  • the other conditions are met.

Instructions​

The claimant must complete Parts:

  • 1;

  • 2;

  • 3;

  • 5;

Part 7 must be completed by the registered supplier. In the table in Part 6, the claimant must enter the installation completion date in the column describing the purchases covered. They must carry the totals from columns A and B to lines 1 and 2 of Part 3. No supporting documents related to the installation service have to be attached, but all documents must be retained and provided on request.

Obligations of the installation service supplier​

The registered supplier who granted a refund or credit must complete Part 7. They must attach form FP-2189 to their GST/HST and QST return for the period for which they claim an adjustment corresponding to the amount refunded or credited to the claimant. If they file their return online, they must send form FP-2189 separately in the manner provided for in the form.

Joint liability​

If the supplier grants a refund or credit to the claimant while knowing or should have known that the claimant is not entitled to all or part of the refund, both the supplier and the claimant are liable to remit the amount to Revenu Québec.

Deadline​

The application must be sent to the supplier within one year after the date the installation of the property ends. The supplier must attach form FP-2189 to their GST/HST and QST return for the period in which they:

  • granted the refund or credit;
  • adjusted the GST/HST refund claimed on line 107 of their GST/HST return;
  • or on line 108 if they filed their return online;
  • and the amount of the QST refund claimed on line 207 of their QST return.

Code 11 — Installation service for movable property acquired by a non-registered non-​

resident person, where the supplier did not refund or credit the taxes Reference: 357.5.1 AQST For GST/HST, the federal form GST189 must be used. The claimant is entitled to the QST refund if all of the following conditions are met:

  • they do not reside in Québec;
  • they are not registered for QST purposes;
  • they sold tangible movable property with an installation service to a person registered for QST purposes;
  • the installation service is carried out by a supplier registered for QST purposes;
  • the property is installed in a building located in Québec;
  • they paid QST on the installation service;
  • the supplier did not refund the QST to them or credit that tax to them. If the supplier refunded or credited the QST, code 10 must be used for QST. A person who is not the seller of the installed property may also claim a refund of QST paid for an installation service if:
  • they do not reside in Québec;
  • they are not registered for QST purposes;
  • the other conditions are met.

Instructions​

The claimant must:

  • complete the table in Part 6;
  • carry the totals from columns A and B to lines 1 and 2 of Part 3;
  • enter the installation service end date in the purchase description column;
  • attach copies of the original invoices for all purchases covered.

Deadline​

The QST refund application must be filed within one year after the day the service ends.

Code 13 — Intangible movable property or services acquired in a participating province, or​

consumed, used or supplied outside Québec

GST/HST​

Reference: 261.3 ETA To claim a GST/HST refund, the federal form GST189 must be used.

QST on intangible movable property or services consumed, used or supplied outside Québec​

Reference: 353.0.3 AQST The claimant is entitled to the QST refund if all of the following conditions are met:

  • they reside in Canada;
  • they are not:
  • a resident of Canada who acquired in Québec, remotely, intangible movable property or a service supplied by a specified foreign supplier registered for QST purposes using the service reserved for suppliers outside Québec;
  • a segregated fund of an insurer;
  • an investment plan;
  • they paid QST on an intangible movable property or a service acquired in Québec for consumption, use or supply outside Québec in a proportion of at least 10%;
  • the eligible tax amount shown on each invoice is at least $5;
  • the total refund claimed is at least $25. QST paid on a supply made remotely by a specified foreign supplier registered using the service reserved for suppliers outside Québec may instead fall under code 52.

Instructions​

The claimant must:

  • complete the table in Part 6;
  • attach copies of the original invoices for all purchases covered. If the claimant is an individual, they must file only one application per calendar quarter. In other cases, only one application may be filed per calendar month.

Refund calculation​

The claimant must:

  1. add the amounts entered in column B of Part 6;
  2. multiply that total by the percentage of consumption, use or supply of the good or service outside Québec;
  3. enter the result in the “Total” box;
  4. carry that amount to line 2 of Part 3.

Deadline​

The QST refund application must be filed within one year after the day QST becomes payable.​

Code 14 — Automatic door opener for use by a person with a disability​

Reference: 402.6 AQST The claimant may obtain a refund of the QST paid to purchase and install an automatic door opener for:

  • a garage;
  • or a residence; if the opener is intended for a person with a disability who would not be able to access their residence without the help of another person in the absence of this equipment.

Instructions​

The claimant must:

  • complete the table in Part 6;
  • carry the total from column B to line 2 of Part 3;
  • attach a copy of the invoice showing the QST paid for the purchase and installation;
  • attach a copy of the medical certificate describing the disability and demonstrating the person’s inability to access their residence alone without a door opener.

Deadline​

The QST refund application must be filed within four years after the day the QST was paid.

Code 24 — Poppies and wreaths acquired by the Royal Canadian Legion​

References: 259.2(2) ETA, 397.4 AQST The following may claim a refund of GST/HST and QST paid or payable on the purchase, import, or transfer into a participating province or into Québec:

  • the National Headquarters of the Royal Canadian Legion;
  • a provincial command of the Royal Canadian Legion;
  • a branch of the Royal Canadian Legion. The property covered is:
  • poppies;
  • memorial wreaths. If the claimant is registered for GST/HST and QST purposes, the application period must correspond to the reporting period in which the expenses were incurred. If the claimant is not registered, the application period covers six months, namely:
  • the first and second quarters of their fiscal year;
  • or the third and fourth quarters.

Instructions​

The claimant must:

  • complete Parts 1, 2, 3, 5 and 6;
  • complete the table in Part 6;
  • carry the totals from columns A and B to lines 1 and 2 of Part 3;
  • attach a copy of the original invoices for all purchases entered;
  • file only one application per application period.

Deadline​

The application must be filed within four years after the last day of the application period during which the tax was paid or became payable.​

Code 25 — Refund for certain investment plans and segregated funds of insurers​

References: 261.31(2) ETA, 402.23 AQST The claimant may obtain a partial or full refund of the provincial part of the HST and QST paid or payable on a good or service if all of the following conditions are met:

  • they are an investment plan, including a segregated fund of an insurer, in particular:
  • a provincial investment plan;
  • a provincial private investment plan;
  • a provincial manager entity;
  • a trust governed by a registered retirement savings plan;
  • a trust governed by a registered retirement income fund;
  • a trust governed by a registered education savings plan;
  • they are not a specified particular financial institution for GST/HST or QST purposes;
  • the provincial part of the HST or the QST is payable to a supplier, or has been determined and paid by the claimant in respect of:
  • an imported taxable supply;
  • the transfer of tangible movable property into a participating province;
  • or the transfer of tangible movable property into Québec for QST;
  • the total amount of HST or QST eligible for the refund is at least $25;
  • in the case of a segregated fund of an insurer, no election has been made for the insurer to pay or credit the refund to the segregated fund; in that case, code 26 applies. If the claimant is a specified particular financial institution, form General Application for a GST/HST and QST Refund for Specified Particular Financial Institutions (RC7289) must be used and the guide General Application for a GST/HST Refund (RC4033) must be consulted.

Instructions​

The claimant must:

  • complete Parts 1, 2, 3, 5 and 6;
  • complete the table in Part 6;
  • calculate the refund;
  • enter the amount in column A or B, as applicable;
  • add the applicable column;
  • carry the total to line 1 or 2 of Part 3. Invoices do not have to be attached, but they must be retained and provided on request.

Only one application may be filed per calendar month.

Refund calculation​

For the provincial part of the HST, the calculation must be made according to the instructions in the federal guide RC4033. For QST, the calculation depends on the type of investment plan.

Tiered investment plan​

For a tiered provincial investment plan where all series are provincial, the QST refund is calculated for each provincial series using the formula: (A – B) × C where:

  • A represents the tax amount provided for:
  • in section 16 of the AQST in respect of the supply of a good or service;
  • or in sections 17 or 18 of the AQST in respect of the supply of tangible movable property;
  • B represents:
  • the tax amount referred to in A, in the case of a provincial series relating to Québec;
  • $0 in other cases;
  • C represents the percentage of consumption, use or supply of the good or service in the course of the activities of the provincial series, determined in accordance with section 51 of the Regulation respecting the attribution method applicable to specified particular financial institutions (GST/HST).

Provincial investment plan​

For a provincial investment plan, the formula is: A D − where:

  • A represents the tax amount provided for:

  • in section 16 of the AQST in respect of the supply of a good or service;

  • or in sections 17 or 18 of the AQST in respect of the supply of tangible movable property;

  • D represents:

  • the tax amount referred to in A, in the case of a provincial investment plan in Québec;

  • $0 in other cases.

Other investment plan​

For another investment plan, the formula is: E × F where:

  • E represents the tax amount provided for in sections 16, 17, 18 and 18.0.1 of the AQST in respect of the supply of a good or service;
  • F represents the percentage corresponding to the extent to which it is reasonable to consider that the specified financial institution holds or invests funds for the benefit of persons who do not reside in Québec.

Deadline​

The application must be filed within one year after the day on which the tax became payable.​

Code 26 — Election made by the segregated fund and the insurer​

References: 261.31(3) ETA, 402.25 AQST A claimant who is a segregated fund of an insurer may obtain a refund if:

  • all the conditions of code 25 are met;
  • the segregated fund and the insurer make an election allowing the insurer:
  • to pay the refund to the claimant;
  • or to credit it to the claimant; in respect of supplies made by the insurer for the benefit of the claimant.

Instructions​

The claimant must:

  • complete Parts 1, 2, 3, 5 and 6;

  • have Part 7 completed by the insurer;

  • complete the table in Part 6;

  • calculate the refund according to the rules of code 25;

  • enter the amount in column A or B;

  • add the applicable column;

  • carry the total to line 1 or 2 of Part 3. Invoices do not have to be attached, but they must be retained and provided on request. Only one application may be filed per calendar month.

Registered insurer​

The insurer registered for GST/HST and QST purposes that grants a refund or credit must complete Part 7. They must attach form FP-2189 to their GST/HST and QST return for the reporting period indicated in Part 7. If they file their return online, they must send form FP-2189 separately in the manner provided for in the form.

Joint liability​

If the insurer refunds or credits the claimant while knowing or should have known that the claimant is not entitled to all or part of the refund, both the insurer and the claimant are liable to remit the amount to Revenu Québec.

Deadline​

The application must be sent to the insurer within one year after the day the tax became payable. The insurer must attach form FP-2189 to their GST/HST and QST return for the period in which they:

  • granted the refund or credit;
  • adjusted the refund on line 107 of their GST/HST return;
  • or on line 108 if they filed their return online;
  • or on line 207 of their QST return, where applicable.

Code 50 — Temporary bringing of a pleasure boat into Québec​

Reference: 17.7 AQST An individual is entitled to a refund of the QST paid for bringing a pleasure boat into Québec if:

  • the boat is brought into Québec to be stored for the winter;
  • it is taken outside Québec within a reasonable time after winter storage.

Instructions​

The claimant must:

  • complete the table in Part 6;
  • carry the total from column B to line 2 of Part 3;
  • attach proof that QST was paid when the boat was brought into Québec;
  • attach proof that the boat was shipped outside Québec after winter storage.

Deadline​

The QST refund application must be filed within four years after the day the boat is taken outside Québec.​

Code 51 — Tangible movable property returned outside Québec​

References: 17.5, 17.6 AQST A person may claim a refund of the QST paid for tangible movable property brought into Québec if all of the following conditions are met:

  • they paid QST on a good acquired:
  • on consignment;
  • on approval;
  • or on similar terms;
  • the good is shipped outside Québec to be returned to the supplier;
  • that shipment takes place within 60 days after:
  • it was brought into Québec;
  • or it was customs cleared, if the good comes from outside Canada;
  • the good is shipped before being used or consumed otherwise than for testing;
  • the good was not damaged between:
  • its bringing into Québec or its customs clearance;
  • and its shipment outside Québec.

Instructions​

The claimant must:

  • complete the table in Part 6;
  • carry the total from column B to line 2 of Part 3;
  • attach proof that QST was paid when the good was brought into Québec;
  • attach proof that the good was returned outside Québec within 60 days after its bringing into Québec or its customs clearance.

Deadline​

The QST refund application must be filed within two years after the day QST was paid.​

Code 52 — Intangible movable property or services supplied remotely by a specified foreign​

supplier and consumed, used or supplied in a participating province Reference: 477.17 AQST The claimant is entitled to the QST refund if all of the following conditions are met:

  • they are a resident of Canada;
  • they are not:
  • a segregated fund of an insurer;
  • an investment plan;
  • a specified financial institution;
  • they acquired in Québec an intangible movable property or a service supplied remotely by a specified foreign supplier;
  • that specified foreign supplier registered for QST purposes using the service reserved for suppliers outside Québec;
  • the claimant paid QST on that intangible movable property or service;
  • they acquired that good or service for consumption, use or supply in whole or in part in a participating province;
  • they paid the provincial part of the HST in respect of the imported supply of that intangible movable property or service.

Instructions​

The claimant must:

  • complete the table in Part 6;
  • attach copies of the original invoices for all purchases covered;
  • attach satisfactory proof of payment of the provincial part of the HST related to the imported supply of the intangible movable property or service in a participating province.

Refund calculation​

The claimant must:

  1. add the amounts entered in column B of Part 6;
  2. multiply that total by the percentage of consumption, use or supply of the good or service in a participating province;
  3. enter the result in the “Total” box;
  4. carry the result to line 2 of Part 3.

Deadline​

The QST refund application must be filed within four years after the day QST becomes payable.​

Part 3 — Refunds claimed​

If the claimant is registered for GST/HST and QST purposes, they may carry certain refunds forward to offset an amount owing.

Offset on a GST/HST return​

The amount of the GST/HST refund entered on line 1 of form FP-2189 may be carried forward:

  • to line 111 of the GST/HST return;
  • or to line 1301 if the return is filed online; to offset an amount owing entered on line 109.

Offset on a QST return​

The amount of the QST refund entered on line 2 of form FP-2189 may be carried to line 211 of the QST return to offset an amount owing entered on line 209.

Simultaneous filing condition​

To use this offset, the refund application must be sent with the GST/HST and QST return. If the return is filed online, the application must be sent separately in the manner provided for in the form, no later than the day of electronic filing.

Carry-forward restrictions for codes 10 and 26​

No amount must be carried:

  • to line 111 or 1301 if code 10 or 26 is checked;
  • to line 211 if code 10 is checked.

Special case of code 7 and form FP-505.2​

If the application is for code 7, the claimant is not registered for GST/HST and QST purposes, and they report and pay the deemed collected GST/HST and QST using the form GST/HST and QST Return for Self-supply of a Residential Complex (FP-505.2), they may carry:

  • the amount on line 1 of FP-2189 to line 6 of FP-505.2;
  • the amount on line 2 of FP-2189 to line 14 of FP-505.2; to offset the amounts owing entered:
  • on line 3;
  • and on line 11 of form FP-505.2. In that case, the refund application must be sent with form FP-505.2.

Part 4 — Authorization of a third party to receive the GST/HST refund cheque​

Part 4 must be completed if:

  • the claimant authorizes a third party to file the application on their behalf;

  • and they want the GST/HST refund cheque, made out in their name, to be sent directly to that person. A letter must also be attached to each application. This letter must authorize:

  • the mandatary to act on behalf of the claimant;

  • Revenu Québec to send the GST/HST refund cheque directly to that mandatary. An acceptable authorization must contain:

  • information about the claimant;

  • information about the authorized person;

  • the scope of the authorization;

  • the period covered by the authorization;

  • a statement certifying that the refund claimed has not been and will not be claimed as an input tax credit or input tax refund;

  • the claimant’s original signature.

Part 5 — Signature​

The form must be signed:

  • by the claimant themselves, if an individual;
  • or by an authorized person depending on the type of entity. Persons who may sign are:
  • a partner, for a partnership;
  • a trustee, for a trust;
  • the president, vice-president, secretary or treasurer, for a corporation;
  • an authorized person.

Authorization for a corporation​

A corporation may authorize a person to represent it by providing:

  • a resolution of the board of directors;
  • or, if all powers of the board of directors have been removed, as applicable:
  • an excerpt from the unanimous shareholders’ agreement;
  • an excerpt from the incorporating documents;
  • an excerpt from the by-laws. The document must in particular authorize the person to sign on behalf of the corporation.

Authorization in other cases​

In other situations, for example for an individual or a partnership, the claimant may authorize a person to represent them:

  • by a power of attorney;
  • or by completing form Authorization for Communication of Information or Power of Attorney (MR-69).

On form MR-69, it must be specified that the person is authorized to sign form FP-2189 on behalf of the claimant.​

Part 6 — Purchase information​

Purchases for which GST/HST and QST were paid must be entered in chronological order.

Full refund applications​

For full refund applications relating to the following codes, the amounts must be entered in columns A and B of the table:

  • 1A;
  • 1C;
  • 4;
  • 5;
  • 8;
  • 10;
  • 11;
  • 14;
  • 24;
  • 50;
  • 51.

Partial refund applications​

For partial refund applications relating to the following codes, the amounts must be calculated according to the code-specific instructions and entered in columns A and B, as applicable:

  • 1A;
  • 1C;
  • 7;
  • 9;
  • 13;
  • 25;
  • 26;
  • 52. The amounts entered must correspond to the GST/HST and QST amounts calculated

according to the applicable rules.​

Part 7 — Information about the registered supplier or insurer​

Part 7 must be completed by the registered supplier or insurer if code 10 or 26 is checked in Part 2. The supplier or insurer must indicate:

  • whether they granted a refund or credit to the claimant;
  • the GST/HST and QST reporting period, if applicable, in which they adjusted their net tax. They must attach the completed FP-2189 form to their GST/HST and QST return, where applicable, for the period in which:
  • they granted the refund or credit;
  • they adjusted the GST/HST refund claimed on line 107 of their GST/HST return;
  • or on line 108 if they filed their return using the online service;
  • or on line 207 of their QST return, where applicable. If they file their return online, they must send form FP-2189 separately in the manner provided for in the form.

Special cases and exceptions​

The main special cases and exceptions are as follows:

  • A separate form is required for each refund reason.

  • Codes 12, 16, 20 and 23 must not be claimed using form FP-2189; federal form GST189 must be used.

  • For GST/HST related to codes 4, 11 and 13, federal form GST189 is required.

  • For QST paid in error in respect of a road vehicle, form VD-60.R must be used.

  • A supplier who has collected tax in error must remit the amount to Revenu Québec and may not themselves claim a refund for that amount.

  • A claimant cannot claim a refund if the supplier has already granted them a refund or credit.

  • No refund is granted if the amount paid in error has already been used to establish an assessment or if it is the subject of a dispute over the value of imported products.

  • After June 26, 2018, refunds for tax paid in error on certain taxable carbon emission units are generally excluded.

  • A person registered for QST purposes cannot claim a QST refund for an amount paid in error to a specified supplier or designated digital platform registered using the service reserved for suppliers outside Québec.

  • For certain products imported on approval or on consignment, the GST/HST refund may fall under the Canada Border Services Agency.

  • Zero-rated purchases do not count toward the minimum thresholds applicable under code 4.

  • Tangible movable property returned outside Québec under code 51 must be returned within 60 days and must not have been used other than for testing or damaged.

  • For codes 10 and 26, liability may be joint between the claimant and the supplier or insurer if a refund or credit is granted in error.

  • For code 7, special rules apply to deemed sales, seizures, repossessions, redemption periods, and tax content calculations.

  • For code 9, the table in Part 6 does not have to be completed.

  • For certain codes, invoices do not have to be attached, but must be retained.

  • Credit card statements are not considered acceptable purchase proof.

Procedures and steps​

General steps​

  1. Identify the exact refund reason.
  2. Find the corresponding code in Part 2 of form FP-2189.
  3. Check whether form FP-2189 is the correct form or whether federal form GST189 or another form is required.
  4. Complete Parts 1, 2, 3, 5 and 6, unless otherwise indicated.
  5. Complete Part 4 if a third party is authorized to receive the GST/HST refund cheque.
  6. Have Part 7 completed by the registered supplier or insurer if code 10 or 26 is used.
  7. Calculate the amounts according to the rules of the applicable code.
  8. Enter the amounts in columns A and B of Part 6, unless the instructions indicate that the table does not have to be completed.
  9. Carry the totals to lines 1 and 2 of Part 3, as applicable.
  10. Attach the required documents.
  11. Sign the form.
  12. Send the application within the deadline set for the applicable code.
  13. Keep the originals, records, and supporting documents for six years after the end of the relevant year.

Forms mentioned​

The forms mentioned in the guide are:

  • FP-2189 — General Application for a GST/HST and QST Refund;

  • GST189 — General Application for a GST/HST Refund;

  • VD-60.R — QST Refund Application for a Road Vehicle;

  • FP-2044 — Election in Respect of the Acquisition of a Business or Part of a Business;

  • FP-505.2 — GST/HST and QST Return for Self-supply of a Residential Complex;

  • RC7289 — General Application for a GST/HST and QST Refund for Specified Particular Financial Institutions;

  • RC4033 — General Application for a GST/HST Refund;

  • MR-69 — Authorization for Communication of Information or Power of Attorney.

Main deadlines by code​

CodeFiling deadline
1A2 years after payment or remittance of tax, penalty or interest
1C2 years after payment or remittance of tax, penalty or interest
4 — tangible movable property exported1 year after the property is shipped outside Québec
4 — works protected by copyright1 year after the day QST becomes payable
54 years after the end of the reporting period in which the tax became payable
7 — real property2 years after payment or the tax becoming payable of the sale price; in the case of a non-
redeemed seizure, 2 years after the redemption period expires
7 — municipal movable property2 years after payment or the tax becoming payable of the sale price; in the case of a non-
redeemed seizure, 2 years after the redemption period expires
82 years after payment or remittance of tax, penalty or interest
92 years after the day the tenant or subtenant must self-assess and pay tax on the self-supply
10Application to the supplier within one year after installation ends
111 year after the service ends
131 year after the day QST becomes payable
144 years after the day QST was paid
244 years after the last day of the application period in which the tax was paid or became payable
251 year after the day the tax became payable
26Application to the insurer within one year after the day the tax became payable
504 years after the day the boat is taken outside Québec
512 years after the day QST was paid
524 years after the day QST becomes payable

Important warnings​

The claimant is not entitled to a refund in the following situations:

  • the refund claimed has already been the subject of a remission, refund or payment;

  • the claimant has requested or may request an input tax credit or input tax refund for the amount in question;

  • the claimant has obtained or could obtain a refund or payment as a GST/HST or QST refund under another legal provision;

  • a credit note was received or a debit note was issued in connection with an adjustment, refund or credit;

  • in the event of bankruptcy, the claimant must receive a refund to which they were entitled before the appointment of the trustee, but they did not file all their returns or pay all amounts owing for reporting periods ended before that appointment;

  • the filing deadline for the application has expired. Other important warnings:

  • Documents sent with the application are not returned.

  • Original invoices must generally be retained, even when a copy is sent.

  • Credit card statements do not constitute acceptable proof of purchase.

  • Calculations must strictly comply with the rules applicable to each code.

  • Minimum thresholds, deadlines, and documentary requirements vary depending on the reason.

  • For certain codes, only one application per calendar month, calendar quarter, or application period is permitted.

  • A refund cannot be claimed twice for the same amount.

  • Offsetting on tax returns is subject to strict conditions.

  • Codes 10 and 26 involve special rules requiring the supplier or insurer and may create joint liability.

Summary​

Form FP-2189 is used to claim various GST/HST and QST refunds, but each reason must be the subject of a separate form and must meet the conditions specific to the chosen code. Some codes require the federal form GST189 instead, or a specialized form such as VD-60.R for road vehicles. Deadlines generally vary between one year, two years, or four years depending on the reason, and several applications require copies of original invoices or other specific proof. Amounts must be calculated according to the rules specific to each situation, including taxable sales by non-registrants, investment plans, remote supplies, and goods exported or returned outside Québec. The claimant must retain their records and supporting documents for six years. No refund is allowed if the amount has already been refunded, credited, remitted, claimed as an ITC or ITR, or if the deadline has expired. Codes 10 and 26 require the involvement of the registered supplier or insurer and may create joint liability if a refund is granted in error.