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B503 Luxury Tax Rebate Application for Foreign Representatives - Canada
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Source verified July 23, 2026

B503 Luxury Tax Rebate Application for Foreign Representatives

Rebate for foreign representatives and missions
Offered by
Canada Revenue Agency (CRA)
Official source: canada.ca
Latest source update
Last Update: September 27, 2026
Latest change: The B503 page now directs claims for periods beginning January 1, 2026 to the 2026 form and sends periods ending on or before December 31, 2025 to the 2022 form.
View change
B503 form updated for 2026 claims
The B503 instructions now direct foreign representatives claiming a luxury tax rebate for periods beginning January 1, 2026 to the 2026 version of the form. Claims for periods ending on or before December 31, 2025 are directed to the 2022 version listed under Previous years, and the accessible and print PDFs have been updated to the 2026 files.
Funding available
Varies by project
Deadline
Open continuously
Location
Canada
Who can apply

Foreign representatives and foreign officials.

See full eligibility

Overview

GST498 helps foreign representatives, foreign officials, and members of diplomatic missions, consular posts, international organizations, and foreign forces units claim a rebate of GST/HST paid in Canada. It applies to personal purchases for foreign representatives and official purchases for eligible missions and related bodies.
/100
Opportunity Score
Moderate potential, but conditions must align.

At a glance

Funding available

Financing goals
  • Improve governance or administrative structure
  • Strengthen organizational capacity
  • Ensure financial sustainability
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

Availability timeline

2026
Periods: 1

Activities funded

  • Filing a rebate claim for luxury tax or GST/HST paid in Canada.
  • Submitting a rebate claim for personal purchases by eligible foreign representatives.
  • Submitting a rebate claim for official purchases by eligible diplomatic or international entities.

Documents Needed

  • Copies of receipts for all the purchases you list.
  • Form GST288, Supplement to Forms GST189 and GST498, if you need more space to list the details of your purchases.
  • Form GST507, Third-Party Authorization and Cancellation of Authorization for GST/HST Rebates, if a third party is filing the rebate application on behalf of a claimant who is departing Canada.

Official resources

Program guide

after

eligibility

foreign representative official mission

Application form

Application form

Application form

B503 Luxury Tax Rebate Application for Foreign Representatives

gst288 23e

gst288 fill 23e

Eligibility

Who is eligible?

  • Foreign representatives and foreign officials.
  • Diplomatic missions, consular posts, international organizations, and foreign forces units.

Who is not eligible

  • Canadian diplomats posted abroad.

Eligible expenses

  • Luxury tax paid on eligible purchases.
  • GST/HST paid on personal purchases by foreign representatives and officials.
  • GST/HST paid on official purchases by approved diplomatic entities and related bodies.

Ineligible Costs and Activities

  • Immovable property purchased for personal use.
  • Amounts already reimbursed, credited, remitted, or refunded.

Eligible geographic areas

  • Canada

How to apply

  • Step 1: Download the form
    • Download the accessible fillable PDF or print the standard version.
    • Open the downloaded PDF in Acrobat Reader 10 or later if using the fillable version.
  • Step 2: Complete the form
    • Fill in identification details and the claim period.
    • Select the correct reason code for the claim.
    • Enter purchase details and the rebate amount requested.
    • Sign the form or have an authorized representative sign it.
  • Step 3: Attach supporting documents
    • Include copies of receipts for all listed purchases.
    • Attach GST507 if a third party is filing for the applicant, when required.
    • Use GST288 if additional space is needed for purchase details.
  • Step 4: Send the application to the CRA
    • Mail the completed form and supporting documents to the correct CRA tax centre.
    • Use the address based on the postal code rule provided on the form.

Processing and Agreement

  • The application is reviewed by the CRA after submission.
  • Supporting receipts and documents are checked against the claim.
  • Incomplete or unsigned applications may be returned.
  • The claim may be subject to later audit.

Additional information

  • The application must be signed by the applicant or an authorized representative.
  • Original records must be kept for six years.
  • Only one claim can be filed per month.
  • A claim cannot include amounts already reimbursed, credited, or remitted.

Contacts

1-800-959-5525

Frequently Asked Questions about the B503 Luxury Tax Rebate Application for Foreign Representatives Program

What is the B503 Luxury Tax Rebate Application for Foreign Representatives?

GST498 helps foreign representatives, foreign officials, and members of diplomatic missions, consular posts, international organizations, and foreign forces units claim a rebate of GST/HST paid in Canada. It applies to personal purchases for foreign representatives and official purchases for eligible missions and related bodies.

What is the deadline to apply?

The program is accepting continuous intake

Who is eligible for the B503 Luxury Tax Rebate Application for Foreign Representatives program?

To be eligible for the B503 Luxury Tax Rebate Application for Foreign Representatives program, you must: Foreign representatives and eligible diplomatic entities only. Claims must concern qualifying purchases made in Canada. Application must be filed within two years.

What expenses are eligible under B503 Luxury Tax Rebate Application for Foreign Representatives?

Filing a rebate claim for luxury tax or GST/HST paid in Canada. Submitting a rebate claim for personal purchases by eligible foreign representatives. Submitting a rebate claim for official purchases by eligible diplomatic or international entities.

Who can I contact for more information about the B503 Luxury Tax Rebate Application for Foreign Representatives?

You can contact Canada Revenue Agency (CRA) or by phone at 1-800-959-5525.

Where is the B503 Luxury Tax Rebate Application for Foreign Representatives available?

The B503 Luxury Tax Rebate Application for Foreign Representatives program is available across Canada.

Is the B503 Luxury Tax Rebate Application for Foreign Representatives a grant, loan, or tax credit?

B503 Luxury Tax Rebate Application for Foreign Representatives is a Tax Credits