Fact Sheet - HST Credit? What’s That?

Reviewed November 3, 2026. Figures are for 2026 unless stated otherwise.

The Excise Tax Act lets a pension entity of a registered pension plan recover part of the GST/HST it pays on services related to running the plan. This rebate is not available to RRSP annuitants.

Read more on the CRA's website: Form RC4607, GST/HST Pension Entity Rebate Application and Election.

The pension entity of a registered pension plan that files Form RC4607 can recover 33% of the eligible GST/HST paid in connection with the plan. The rebate is authorized by section 261.01 of the Excise Tax Act.

For example, if during the course of a year a pension plan paid $10,000 in fees, with $1,300 in HST, the pension entity can recover $429 (33% of $1,300), assuming 13% HST on all fees.