Closed
Source verified May 24, 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
Latest source updateLast Update: May 7, 2026Latest change: The page now includes the full GST/HST relief memorandum, with eligibility, rebate, importation, and bridge or tunnel authority rules.View change
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.
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
Open continuously
Location
Canada
Overview
This program provides GST/HST relief and rebates for eligible foreign representatives, diplomatic missions, consular posts, international organizations, and international bridge or tunnel authorities. It covers qualifying purchases and certain imports or construction-related supplies, with a maximum rebate amount not specified in the source material.
/100
Opportunity Score
Moderate potential, but conditions must align.
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
Activities funded
- GST/HST rebate claims for qualifying purchases
- GST/HST relief on eligible imports
- Zero-rated supplies for bridge or tunnel construction or major reconstruction
Documents Needed
- Completed Form GST498
- Copies of receipts for all claimed purchases
- Invoice or cash register receipt, if using card slips as proof
- Global Affairs Canada identity card number, if applicable
- Form GST507, if filed by a third party
Official resources
Eligibility
Who is eligible?
- Foreign representatives and officials
- Diplomatic missions and consular posts
- International organizations
- Visiting forces units
- International bridge and tunnel authorities
Who is not eligible
- Canadian diplomats posted abroad
- Honorary consular officers
- Service staff
- Private servants
- Canadian nationals in the household or employed by missions or consulates
Eligible expenses
- GST/HST paid on eligible goods and services bought in Canada
- GST/HST paid on certain imports at the point of entry
- Qualified supplies for construction or major reconstruction of an international bridge or tunnel
Ineligible Costs and Activities
- Real property bought for personal use
- Maintenance and repairs for international bridges or tunnels
- Amounts already rebated, credited, refunded, or remitted
Eligible geographic areas
- Canada
- Eligible applicants based in all provinces except Quebec for the rebate application described
- Quebec for separate ruling requests through Revenu Québec
Selection criteria
- Eligibility is based on Global Affairs Canada approval
- For bridge or tunnel authorities, written certification is required for zero-rated supplies
How to apply
- Step 1: Complete the rebate form
- Fill out Form GST498.
- Use Form GST288 if more space is needed for purchase details.
- Step 2: Attach supporting documents
- Include copies of receipts for all claimed purchases.
- Attach Form GST507 if a third party is involved.
- Step 3: Mail the application
- Send the form to Prince Edward Island Tax Centre if the postal code begins with K.
- Send it to Sudbury Tax Centre if the postal code begins with any other letter or if outside Canada.
Processing and Agreement
- The CRA processes the rebate application and issues a notice of assessment
- If needed, the applicant may request a reassessment or file an objection
- The CRA may review the claim later for verification
Additional information
- Eligibility for reimbursement is determined by Global Affairs Canada.
- The CRA will not return submitted receipts or supporting documents.
- Original records must be kept for six years.
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 program provides GST/HST relief and rebates for eligible foreign representatives, diplomatic missions, consular posts, international organizations, and international bridge or tunnel authorities. It covers qualifying purchases and certain imports or construction-related supplies, with a maximum rebate amount not specified in the source material.
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:
Eligible diplomatic or international entity
Purchase for personal or official use
Recognized by Global Affairs Canada
What expenses are eligible under 18-3 GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities?
GST/HST rebate claims for qualifying purchases
GST/HST relief on eligible imports
Zero-rated supplies for bridge or tunnel construction or major reconstruction
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 Grant and Funding
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)