All completed applications for RST refunds or rebates (with supporting documentation) were due to the Ministry of Finance by December 31, 2012.
- A refund is for tax that has been overpaid or incorrectly paid, and is returned to a business or individual under a taxing statute or regulation. A refund is also for persons who have remitted to the Minister amounts in excess of the tax collectable or payable.
- A rebate is for tax properly paid and is subsequently returned to a business or individual under a rebate provision.
An application for refund and all supporting documents, including documents showing proof of payment of tax or amounts remitted, must be received by the Ministry of Finance within four years from the date the tax was paid.
Information on expired refunds and rebates is available in our archive.
- Certificate of Exemption (Gas Card)
- Disputing Assessments or Disallowances
- Gasoline Used in Unlicensed Business Equipment
- HST Refund for First Nations
- Land Transfer Tax Refund for First-time Homebuyers
- Provincial Land Tax Deferral Program for Low-Income Seniors and Low-Income Persons with Disabilities
- Provincial Land Tax Rebate Program for Registered Charities
- Provincial Land Tax Rebate Program for Vacant Commercial and Industrial Buildings
- Tax Refund for Power Takeoff Equipment
