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.