Small business owners registered for GST/HST can access several rebate programs beyond the standard input tax credit system. These rebates apply to specific categories like capital equipment, renovations, and energy-efficient upgrades. The main programs include the GST/HST Rebate for Capital Property, the Large Corporations' GST/HST Rebate (if you qualify), and provincial programs for research and development or clean energy improvements. Eligibility depends on your business structure, the type of asset or improvement, and whether you meet specific thresholds set by the CRA. Not all small businesses can claim every rebate. This CRA rule may apply to you if your business: - Is registered for GST/HST (mandatory or voluntary) - Operates in Canada with a permanent establishment - Purchases capital property for business use - Makes property improvements that meet specific criteria - Operates in certain sectors (farming, fishing, research and development) Your business structure matters too. Sole proprietors, partnerships, corporations, and non-profit organizations may all be eligible, but the rules vary. If you're also tracking personal tax deductions, our Self-Employed Tax Estimator can help you plan your overall tax position.
Most rebate programs require GST/HST registration, but some specialized programs (like farming rebates) may have different rules. Check the specific program eligibility or contact the CRA to confirm if you're not registered.
Input tax credits recover 100% of GST/HST you've paid on most business purchases and are claimed on your regular GST/HST return. Rebates are separate programs (like the capital property rebate) that apply to specific items and may recover only a percentage of the tax paid.
Most rebate claims must be filed within two years of the end of the fiscal period in which you made the purchase. Always check your specific rebate program rules, as some have shorter or longer deadlines.
Only the portion of your property used exclusively for business may qualify. Personal-use spaces (like a home office in a shared room) typically don't qualify unless the entire property is dedicated to business operations.
No. If you've already claimed an input tax credit for an expense, you cannot also claim a rebate for it. Choose the program that provides the best tax recovery for your situation.