What is a point-of-sales rebate?

In participating provinces, you pay HST rates for most of the product or services you buy. However, a point-of-sale rebate of the provincial part of HST is available for certain items. For these qualifying items, you only need to pay 5% federal part of the HST. The following items qualify for the point-of-sale rebate:

  • Books including audio books but no e-books, newspaper, magazines, catalogues, colouring books, agendas, etc. (Available in: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, Prince Edward Island)
  • Children's clothing and footwear (Available in: Nova Scotia, Ontario, and Prince Edward Island)
  • Children's diapers (Available in: Nova Scotia, Ontario)
  • Children's car seats (Available in Ontario)
  • Feminine hygiene products (Available in Nova Scotia, Ontario)
  • Qualifying newspaper (Available in Ontario)
  • Qualifying food and beverage (Available in Ontario)
  • Qualifying heating oil (Available in Prince Edward Island)

As a consumer, make sure the vendor credit the point-of-sale rebate. If not, you can apply for a rebate of the provincial part of the HST using Form GST189, General Application for Rebate of GST/HST.

As a vendor, make sure credit the point-of-sale rebate to your customer to make your price low.


Additional information