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18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities - Canada
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Source verified July 23, 2026

18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities

GST/HST relief for eligible diplomatic and international entities
Offered by
Canada Revenue Agency (CRA)
Official source: canada.ca
Latest source update
Last Update: May 7, 2026
Latest change: The page now includes the full GST/HST relief memorandum, with eligibility, rebate, importation, and bridge or tunnel authority rules.
View change
18-3 memorandum content added
The publication has expanded from a brief notice page to the full GST/HST Memorandum 18-3 content. It now spells out who qualifies, what purchases or imports may receive relief, how rebate claims work, and the rules for supplies to international bridge or tunnel authorities. The update also adds contact information, references to related forms and guidance, and detailed explanations of relief for foreign representatives, diplomatic missions, consular posts, and international organizations.
Funding available
Varies by project
Deadline
Closed
Location
Canada
Who can apply

Foreign representatives or officials and their spouses (reason code 2)

See full eligibility

Overview

This GST/HST rebate supports foreign representatives or officials, diplomatic missions, consular posts, international organizations, and visiting forces units for purchases made in Canada. It applies to GST/HST paid on goods and services for personal or official use, depending on the applicant, and eligibility is determined by Global Affairs Canada or the Department of National Defence.
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At a glance

Funding available

Financing goals
  • No objectives are currently available
Eligible Funding
  • Varies by project
Funds Providers

Eligible candidates

Eligible Industries
  • All industries
Location
  • Canada
Legal structures
  • Public or Parapublic institution
Annual revenue
  • All revenue ranges
Organisation size
  • All organization sizes
Audience
  • All groups

Next Steps

1
Determine your project
2
Validate your eligibility

Documents Needed

  • Completed Form GST498
  • Copies of receipts for all purchases listed
  • Form GST288, if more space is needed to list purchase details
  • Form GST507, if a third party is filing the application and the rebate cheque is to be sent to the third party's address
  • Invoice or cash register receipt, if credit card or debit slips are used as proof of purchase

Official resources

Official page

Official program page

Program guide

after

eligibility

foreign representative official mission

Application form

Application form

gst498 25e

gst498 fill 25e

Eligibility

Who is eligible?

  • Foreign representatives or officials and their spouses (reason code 2)
  • Diplomatic missions, consular posts, international organizations, and visiting forces units (reason code 3)

Who is not eligible

  • Canadian nationals who form part of the household or are employed by missions or consulates
  • Honorary consular officers
  • Service staff
  • Private servants
  • Canadian diplomats posted abroad

Eligible expenses

  • GST/HST paid on goods and services bought in Canada for personal or official use, as applicable

Ineligible Costs and Activities

  • Real property bought for personal use and enjoyment, such as a personal residence

How to apply

  • Fill out Form GST498.
  • If you need more space to list purchase details, use Form GST288 and file both forms together.
  • You cannot file this rebate application online; print the form and mail it to the address on the form.
  • Send it to Prince Edward Island Tax Centre if your postal code begins with K, or to Sudbury Tax Centre if your postal code begins with any other letter or if your address is outside Canada.

Processing and Agreement

  • A notice of assessment is issued after the rebate application is processed.
  • If you disagree with an assessment or want to change a processed application, you can use the GST/HST objection decision tool and may file an objection.
  • If the tool indicates the CRA may be able to reassess your rebate, you can submit a reassessment request with the Business Number, date, period covered, reference number, reason for the request, and supporting documents, if applicable.
  • You must keep all documents and other records supporting the rebate application for six years or until your tenure expires and you are no longer living in Canada; to destroy them earlier, send a written request and wait for written approval.

Frequently Asked Questions about the 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities Program

What is the 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities?

This GST/HST rebate supports foreign representatives or officials, diplomatic missions, consular posts, international organizations, and visiting forces units for purchases made in Canada. It applies to GST/HST paid on goods and services for personal or official use, depending on the applicant, and eligibility is determined by Global Affairs Canada or the Department of National Defence.

Who is eligible for the 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities program?

To be eligible for the 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities program, you must: Foreign representatives or officials and their spouses are eligible when Global Affairs Canada determines eligibility Spouses with separate identity card numbers must file separate rebate applications Diplomatic missions, consular posts, international organizations, and visiting forces units may be eligible if approved by Global Affairs Canada or the Department of National Defence

Who can I contact for more information about the 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities?

You can contact Canada Revenue Agency (CRA).

Where is the 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities available?

The 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities program is available across Canada.

Is the 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities a grant, loan, or tax credit?

18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities is a Tax Credits

Who are the financial supporters of the 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities?

18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities is funded by Canada Revenue Agency (CRA)