What the GST/HST Refund for Residents Is
The GST/HST Refund for Residents (RIT) is a federal program that returns sales tax paid on certain goods and services to Canadian residents who meet specific income and residency requirements. Unlike the GST/HST Credit, which is a quarterly payment based on your income, the RIT is a one-time refund you request for tax paid on particular purchases — typically large or essential items.
The program is administered by the Canada Revenue Agency (CRA) and applies to the Goods and Services Tax (GST) at 5 percent and the Harmonized Sales Tax (HST) at 13, 14, or 15 percent, depending on your province. You do not receive the refund automatically; you must file a claim with the CRA and provide proof of purchase.
The RIT is separate from the GST/HST Credit you may receive as a regular benefit payment. It is also different from the visitor rebate program, which is for non-residents leaving Canada. This refund is designed for people who live in Canada and paid tax on goods or services that would normally be exempt or zero-rated for other groups.
Key Takeaways
- The RIT refunds GST or HST paid on specific purchases and is claimed through the CRA, not received automatically.
- You must be a Canadian resident with a valid Social Insurance Number and meet income thresholds to be considered.
- Common items covered include certain medical devices, mobility aids, and home adaptations for people with disabilities.
- You need original receipts showing the GST or HST amount paid, and the CRA typically processes claims within 4 to 8 weeks.
- Each province has slightly different rules about which items may have access to, so you must check your province's specific list before filing.
Who Can Claim the GST/HST Refund for Residents
To claim the RIT, you must be a Canadian resident with a valid Social Insurance Number (SIN). The CRA defines a resident as someone who has established significant ties to Canada — usually a permanent address, employment, or family connections. Temporary residents, international students, and visitors do not may have access to.
Your net income in the year you claim must fall below a certain threshold. This threshold changes annually and varies by province. For example, in 2024, the income limit for some provinces is around $35,000 to $40,000 net income, but you should confirm the exact figure for your province on the CRA website or by calling 1-800-959-5525.
Some claims are restricted to people with disabilities or specific medical conditions. If you are claiming a refund for a mobility aid or medical device, you may need a letter from a doctor or occupational therapist confirming the medical necessity. Check the CRA's list of approved items for your province before you buy anything.
What Items may have access to for the Refund
The RIT covers a limited list of goods and services, and the list varies by province. Common items include mobility aids (wheelchairs, walkers, canes), hearing aids, prescription glasses and contact lenses, and certain home adaptations for people with disabilities (ramps, grab bars, accessible bathroom fixtures).
Some provinces also cover medical devices such as blood pressure monitors, glucose meters, and oxygen equipment. Prescription medications are generally not covered because they are already zero-rated for GST/HST purposes. Cosmetic procedures, over-the-counter vitamins, and general home repairs do not may have access to.
The exact list is published by the CRA for each province. Before you purchase an item, search "GST/HST Refund for Residents [your province]" on the CRA website or call the CRA to confirm whether your specific item is may be able to access. A receipt that does not clearly show the GST or HST amount will delay your claim.
How to File a Claim and What Documents You Need
To file an RIT claim, you must complete Form GST191, which is available on the CRA website or by phone. You will also need to gather original receipts for each item you are claiming. The receipt must show the date of purchase, the item description, the price, and the GST or HST amount charged.
If you are claiming a refund for a medical device or mobility aid, you may need to include a letter from a healthcare provider confirming medical necessity. The CRA will tell you which documents are required when you contact them or when you submit your claim online through My Account.
Mail your completed form and receipts to the CRA address listed on the form, or submit them through My Account if you have online access. Keep a copy of everything you send. The CRA typically processes claims within 4 to 8 weeks, though complex claims or those requiring additional documentation may take longer.
Processing Time and How You Receive Your Refund
Once the CRA receives your claim, processing usually takes 4 to 8 weeks. During this time, the CRA may contact you to request additional information or clarification about your purchases. If you provided an email address or phone number, they will reach out that way.
If your claim is approved, the CRA will deposit the refund directly into your bank account if you have set up direct deposit with them. If you have not registered for direct deposit, the CRA will mail you a cheque. Direct deposit is faster — typically 5 to 10 business days after approval — while a mailed cheque can take 2 to 3 weeks to arrive after it is sent.
You can track the status of your claim by logging into My Account on the CRA website or by calling 1-800-959-5525. Have your SIN and the date you submitted your claim ready when you call.
What to Do If Your Claim Is Denied or Delayed
If the CRA denies your claim, they will send you a letter explaining the reason. Common reasons for denial include income exceeding the threshold, the item not being on the approved list for your province, or missing or unclear receipts. The letter will tell you how to file a notice of objection if you believe the decision is wrong.
To file an objection, you have 90 days from the date of the denial letter. You must submit a written explanation of why you believe your claim should be approved, along with any additional supporting documents. Mail your objection to the address listed in the denial letter.
If your claim is delayed beyond 8 weeks, contact the CRA directly. Delays often happen when receipts are unclear, when the CRA needs medical documentation, or when your file is flagged for review. Providing complete information the first time you submit your claim is the best way to avoid delays.
How the RIT Differs From Other Tax Credits and Refunds
The RIT is often confused with the GST/HST Credit, which is a quarterly or annual payment made to low-income Canadian residents based on their tax return. The Credit is automatic if you meet the income requirements; the RIT requires you to file a separate claim for specific purchases.
The RIT is also different from the Visitor Rebate Program, which allows non-residents to recover GST/HST on goods they purchase in Canada and take out of the country. Non-residents cannot claim the RIT, and residents cannot use the Visitor Rebate Program.
Some provinces also offer their own sales tax refund programs for specific groups — for example, seniors or people with disabilities. These provincial programs operate separately from the federal RIT and have their own forms and deadlines. Check your provincial government website to see if you may have access to for any additional refunds.
Frequently Asked Questions
Can I claim the RIT if I am a permanent resident but not yet a Canadian citizen?
Yes, as long as you have established residency in Canada and have a valid Social Insurance Number. Permanent residents who live in Canada and meet the income threshold can claim the RIT. You do not need to be a citizen.
What if my receipt does not show the GST or HST amount separately?
Contact the store or business where you made the purchase and ask for a receipt that breaks out the tax amount. If the original receipt is lost, some retailers will issue a duplicate. If you cannot obtain a receipt showing the tax, the CRA may deny your claim because they cannot verify the amount you paid.
Can I claim items I bought more than one year ago?
There is no strict time limit on how far back you can claim, but the CRA generally expects claims to be filed within a reasonable time of purchase. If you are claiming items from several years ago, include a note explaining the delay. Older claims may be subject to closer review.
Do I have to claim all my may be able to access purchases at once, or can I file multiple claims?
You can file multiple claims over time. There is no requirement to submit everything in one form. However, filing one claim with all may be able to access items at once is often more efficient than filing several small claims, because each claim requires processing time.
What happens if I move to a different province after I file my claim?
Notify the CRA of your address change through My Account or by calling 1-800-959-5525. If your claim is still being processed, the CRA will update your file and mail any refund to your new address. If you have already set up direct deposit, the refund will go to your registered bank account regardless of your province.