06/16/2026
Did you get accidentally charged GST/HST during the 2024-2025 Winter tax holiday? You might be owed a rebate!
If you bought qualifying items during Canada's recent GST/HST break (December 14, 2024, to February 15, 2025) but the retailer mistakenly charged you tax anyway, you can get that money back from the CRA using Form GST189 (Reason Code 1C).
But before you file, you need to check if you qualify.
The Checklist: Can You Apply?
You are eligible for the rebate only if all of the following are true:
• You were incorrectly charged GST/HST on a qualifying item between Dec 14, 2024, and Feb 15, 2025.
• You tried to get a refund directly from the store/supplier, but they couldn't or wouldn't give it to you.
• The item was paid for in full during that exact holiday window.
• The item was delivered, shipped, or made available to you during that same window.
Important Exceptions to Keep in Mind:
For Businesses: If you accidentally collected GST/HST from customers when you shouldn't have, do not file a rebate. Instead, you must credit your customer back, issue a credit note, and adjust Line 107 on your next GST/HST return.
For Imports: If the tax error happened at the border on imported commercial goods, the process involves adjusting your CBSA Commercial Accounting Declaration (CAD) first before hitting the CRA for the rebate.
No Double Dipping: If you already claimed an Input Tax Credit (ITC) for the amount, or if you've already been credited back by the store, you cannot claim the rebate.
Tax rules around holidays and imports get complicated fast. Don't leave your money sitting with the CRA, and don't risk a compliance headache by filing the wrong paperwork!
Drop a comment below or send us a DM if you need help filing Form GST189 or adjusting your business returns!