Closed
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
Last Update: May 24, 2026
Funding available
Varies by project
Timeline
- Receipt of requests is now closed
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
Timeline
- Receipt of requests is now closed
Eligible candidates
Eligible Industries
- Public administration
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)