GST/HST New Residential Rental Property Rebate

RC4231(E) Rev.16

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La version française de ce guide est intitulée Remboursement de la TPS/TVH pour immeubles d'habitation locatifs neufs.

Table of contents


Is this guide for you?

This guide provides information for landlords of new residential rental properties on the new residential rental property (NRRP) rebate. It also provides information on how to complete Form GST524, GST/HST New Residential Rental Property Rebate Application, and Form GST525, Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units.

This guide is for landlords who, for residential rental purposes:

  • purchased newly constructed or substantially renovated housing from a builder;
  • constructed, or hired someone else to build, housing or an addition to housing;
  • substantially renovated, or hired someone else to substantially renovate, housing;
  • converted a non-residential property into housing; or
  • made an exempt lease or sublease of land to another person.

This guide is not for you if, for example, you:

  • purchased a residential rental property and the goods and services tax/harmonized sales tax (GST/HST) was not payable on the purchase (for example, the purchase of an apartment building that is already occupied by tenants);
  • are a builder of housing, or an addition to multiple unit housing and you are not considered to have made a taxable self-supply; or
  • are an individual who purchased or constructed a new house or substantially renovated your existing house for use as your or your relation's primary place of residence. In this case, see Guide RC4028, GST/HST New Housing Rebate.

GST/HST and Quebec

In Quebec, Revenu Québec generally administers the GST/HST. If the physical location of your business is in Quebec, you have to file your returns with Revenu Québec using its forms, unless you are a person that is a selected listed financial institution (SLFI) for GST/HST or QST purposes or both. For more information, see the Revenu Québec publication IN-203-V, General Information Concerning the QST and the GST/HST, available at Revenu Québec, or call 1-800-567-4692. If you are an SLFI go to Financial institutions.

What's new?

We list the major changes below. This guide contains information based on amendments to the Excise Tax Act and Regulations. At the time of publication, some of these amendments were proposed and not law. The publication of this guide should not be taken as a statement by the Canada Revenue Agency that these amendments will in fact become law in their current form. If they become law as proposed, they will be effective as of the dates indicated. For more information on these and other changes, see the areas outlined in colour in this guide.

Online services for Businesses

You can now:

  • authorize the CRA to withdraw an amount from your bank account on the date(s) that you choose; and
  • enroll for direct deposit, or update your banking information.

To access our online services, go to:

For more information, see Handling business taxes online

Online services for representatives

Representatives can now register for online mail on behalf of their business clients by
going to Represent a Client.

Definitions

Basic tax content - of a property generally means the amount of the GST/HST that was payable for your last acquisition of the property, and for any improvements you made to the property since that last acquisition, less any amounts that you were, or would have been, entitled to recover (for example, by rebates or remissions, but not by input tax credits). The calculation for the basic tax content also takes into account any depreciation in the value of the property since you last acquired it (for example, when you purchased it or were last considered to have purchased it).

You may have to calculate the basic tax content of a property if you are a registrant and you increase or decrease your use of the property in your commercial activities. For more information, see “Calculating the basic tax content” in Guide RC4022, General Information for GST/HST Registrants.

Duplex - means a residential complex that contains two residential units under one legal title. For purposes of this rebate, a duplex is a single unit residential complex.

Multiple unit residential complex - means a residential complex that contains more than one residential unit, but does not include a condominium complex. For purposes of this rebate, a multiple unit residential complex does not include a duplex.

Participating province - means a province that has harmonized its provincial sales tax with the GST to implement the harmonized sales tax (HST). Participating provinces include New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, and Prince Edward Island, but do not include the Nova Scotia offshore area or the Newfoundland offshore area except to the extent that offshore activities, as defined in subsection 123(1) of the Excise Tax Act, are carried on in that area.

Percentage of total floor space - of a residential unit forming part of a residential complex, or part of an addition to a multiple unit residential complex, is the total square metres of floor space occupied by the unit divided by the total square metres of floor space occupied by all the residential units in the residential complex or addition.

Person - means an individual, a partnership, a corporation, the estate of a deceased individual, a trust, or any organization such as a society, a union, a club, an association, or a commission.

Possession - for GST/HST purposes, generally means that you hold, control, or occupy the property. For example, if you pay the property taxes, have the right to alter the land, control entry or access to the property, or pay insurance coverage, you may be considered to have possession of the property.

Purchase price - is the total amount payable for a new residential complex. It does not include provincial land transfer taxes or the GST/HST payable on the purchase price.

Qualifying portion of basic tax content - of a property generally means the basic tax content of the property from which you removed the provincial part of the HST from all of the elements of the basic tax content calculation. For more information, see Technical Information Bulletin B-087, GST/HST New Residential Rental Property Rebate.

Residential complex - includes a building or part of a building in which one or more residential units are located, along with areas that are reasonably necessary for the use and enjoyment of the building as a place of residence for individuals. These include:

  • part of any common areas and other appurtenances to the building;
  • the land on which the building is situated; and
  • the part of the land immediately adjoining the building.

A residential complex generally does not include a building or that part of a building that is a hotel, a motel, an inn, a boarding house, or similar place.

Residential condominium unit - is a residential complex that is used as a place of residence and is, or is intended to be, a bounded space in a building designated or described as a separate unit on a registered condominium or strata lot plan (or similar plan or description registered under provincial law). A residential condominium unit includes any interest in the common areas as well as any interest in land pertaining to the ownership of the unit.

For example, an apartment unit or a townhouse unit is a residential condominium unit for rebate purposes if the unit is:

  • for use as a place of residence;
  • registered as a condominium unit under provincial law;
  • owned under a deeded title separate from any other unit(s) in a condominium building; and
  • can be sold separately from the other units in the condominium building.

Residential trailer park - generally means the land included in a trailer park and the buildings on, and appurtenances to, that land if the trailer park has at least two sites and the following three conditions are all met:

  • the land, buildings, and appurtenances are reasonably necessary for the use and enjoyment of the sites in the trailer park by individuals residing in or occupying mobile homes, or travel trailers, motor homes, or similar vehicles or trailers, situated or to be situated on those sites, or for the operation of the park;
  • 90% or more of the sites are leased, or are intended to be leased, to individuals and continuous possession or use of a site is for at least:
    • one month, for mobile homes or other residential units; or
    • twelve months for travel trailers, motor homes, or similar vehicles that are not residential units; and
  • the sites must be suitable for use as a place of residence throughout the year by individuals occupying mobile homes (whether or not the park in fact has mobile homes). The sites must be serviced and accessible for use by a mobile home throughout the year.

If a person has two or more trailer parks that are located right beside each other, the sites in all of the trailer parks are considered in applying the conditions above, and where the conditions are met, the trailer parks are considered to be one residential trailer park.

Residential unit - means:

  • a detached house, semi-detached house, row house unit, condominium unit, mobile home, floating home, or apartment;
  • a suite or room in a hotel, a motel, an inn, a boarding house or a lodging house, or in a residence for students, seniors, individuals with a disability, or other individuals; or
  • any other similar premises;

or the part of such housing listed above that:

  • is occupied by an individual as a place of residence or lodging;
  • is leased as a place of residence or lodging for individuals;
  • is vacant, but was last occupied or supplied as a place of residence or lodging for individuals; or
  • has never been used or occupied for any purpose, but is intended to be used as a place of residence or lodging for individuals.

When a residential unit in a building allows direct internal access to another residential unit in the building, with or without the use of a key, the two units together are considered to be one unit. This rule does not apply to a residential unit that is a suite or room in a hotel, a motel, an inn, a boarding house or a lodging house or a residence for students, seniors, individuals with a disability, or other individuals.

Self-contained residence - means a residential unit that:

  • is a suite or room in a hotel, a motel, an inn, a boarding house or a lodging house or in a residence for students, seniors, individuals with a disability, or other individuals; or
  • contains private kitchen facilities, a private bath, and a private living area.

Single unit residential complex - means a residential complex that does not contain more than one residential unit, but does not include a residential condominium unit. For purposes of this rebate, reference to a single unit residential complex includes a residential complex containing not more than two residential units (for example, a duplex).

A single unit residential complex generally includes other structures near or adjacent to the unit, such as detached garages or sheds. It also includes the land subjacent and immediately contiguous to the unit that can reasonably be regarded as contributing to the use and enjoyment of the unit as a place of residence. We consider that up to half a hectare (1.23 acres) of land may be reasonably necessary for the use and enjoyment of a unit. However, in some cases, more than half a hectare of land may be considered to form part of the complex (such as the minimum lot size imposed by a municipality or land necessary for you to access public roads).

Which rental properties qualify for the GST/HST new residential rental property rebate?

You generally pay the goods and services tax/harmonized sales tax (GST/HST) when you purchase a new or substantially renovated residential rental property from a builder. If you are the builder of a residential rental property, or if you make an addition to a multiple-unit residential rental property, you are generally considered to have made a self-supply and to have paid and collected tax on the fair market value of the rental property or addition at the time that you lease or occupy the first unit of the property as a place of residence (see What is a self-supply?).

As a residential landlord, you cannot claim an input tax credit (ITC) to recover the GST/HST paid or payable on the purchase of a residential complex or that you accounted for on the self-supply of the complex because long-term residential leases are exempt from GST/HST. However, you may be eligible to claim the new residential rental property (NRRP) rebate for some of the GST or the federal part of the HST if you:

  • paid the GST/HST on the purchase of a newly constructed or substantially renovated residential complex or an interest in the complex and you lease the complex or units in the complex to another person for residential use by an individual;
  • are a builder and you paid or accounted for the GST/HST on the self-supply of a residential complex or an addition to a multiple unit residential complex that you lease to another person for residential use by an individual(s);
  • are a builder and you paid or accounted for the GST/HST on the self-supply of a residential complex or an addition to a multiple unit residential complex and you made an exempt sale of the building and an exempt long-term lease of the land under a single written agreement;
  • are a co-operative housing corporation (co-op) and you paid the GST/HST on the purchase of a newly constructed or substantially renovated residential complex or an interest in the complex from a builder and you lease units in the complex for long-term residential use;
  • are a co-op and you paid or accounted for the GST/HST on the self-supply of a residential complex or an addition to a multiple unit residential complex and you lease units in the complex for long-term residential use; or
  • paid or accounted for the GST/HST on the self-supply of land that you lease to another person for long-term residential use by an individual(s).

If your residential rental property is situated in British Columbia and the tax became payable before April 1, 2013, or if your residential rental property is situated in Ontario, in addition to the GST/HST NRRP rebate for some of the federal part of the HST, you may be entitled to claim a provincial NRRP rebate for some of the provincial part of the HST.

All the definitions and most of the conditions and restrictions for claiming a GST/HST NRRP rebate apply for claiming the provincial rebates. The exceptions are noted in this guide. For more information, see Provincial NRRP rebates.

Restrictions

The NRRP rebate will not be paid in the following situations:

  • you are an individual who is entitled to claim the GST/HST new housing rebate for a newly constructed or a substantially renovated residential complex, whether the rebate is paid to you or credited to you by the builder; or
  • you are entitled to claim a rebate for land leased to a lessee who subleases the land for residential purposes.

If you are entitled to claim the public service bodies' rebate, you are not entitled to claim the NRRP rebate for the GST or federal part of the HST.

Note

A public service body (PSB) in Ontario or, where the HST became payable before April 1, 2013, in British Columbia, may meet the conditions for claiming both a provincial NRRP rebate and a PSB rebate of the provincial part of the HST. In this case, the PSB is entitled to claim either the provincial NRRP rebate or the PSB rebate of the provincial part of the HST, whichever has the higher rebate rate.

Any amount of tax that you are entitled to recover by way of rebate, refund, or remission under any other law and any amount of tax that you are not required to pay or remit cannot be included in determining the amount of your NRRP rebate.

Generally, a selected listed financial institution may only apply for a rebate of the GST or the federal part of the HST.

Are you a builder for GST/HST purposes?

For GST/HST purposes, the term "builder" has a very specific meaning that is not limited to a person who physically constructs housing. You do not have to physically construct or substantially renovate a house yourself to be a builder for GST/HST purposes.

Generally, you are a builder of a residential complex, or an addition to a multiple unit residential complex, if you:

  • build or substantially renovate the complex or you build the addition, on land you own or have acquired by way of lease, or you hire someone else to build or substantially renovate the complex, or to build the addition, on land you own or have acquired by way of lease. However, you are not a builder if your only interest in the land is a right to purchase the housing or an interest in the housing from a builder;
  • acquire an interest in the housing when it is already under construction or substantial renovation, or when the addition is under construction, except where the interest is only a right to purchase the housing or an interest in the housing from a builder;
  • acquire an interest in the housing before anyone has lived in it and your primary purpose in acquiring the interest is to either sell the house, sell the interest, or to lease the house to a person who will not use the house for their own personal use (for example, you lease the house to another landlord); or
  • acquire an interest in a residential condominium unit either before the complex is registered as a condominium or before anyone has lived in it, and your primary purpose in acquiring the interest is to either sell the unit, sell the interest, or to lease the unit to a person, such as a landlord, who will not use the unit for their own personal use.

You may also be a builder if you own, or have an interest in a commercial building that you convert into a residential complex, even where you did not complete a substantial renovation.

Note

An interest in housing generally means any right to the land upon which the housing is being constructed. For example, if you receive title to the land, then you have acquired an interest in the housing. If you enter into a lease agreement for the land, you have generally acquired an interest in the housing.

Exception

You are not a builder if you are an individual whose activities are described by any one of the previous conditions and those activities are not carried out in the course of a business or an adventure in the nature of trade. For example, you are not a builder of a house for GST/HST purposes if you are an individual who constructed the house on land you own and the house is your primary place of residence.

What is a self-supply?

If you are a builder of a residential complex or an addition to a multiple unit residential complex that you will use for residential rental purposes, you may be considered to have made a self-supply of the complex or addition. If this is the case, you may be entitled to claim a GST/HST new residential rental property rebate.

“Self-supply” is the term used to describe the situation when a builder is considered to have made a taxable sale of real property and to have immediately repurchased that property.

The self-supply rules may apply to builders, whether they are registered for GST/HST or not.

If you are a builder of a newly constructed or substantially renovated residential complex, an addition to a multiple unit residential complex, or a residential complex that was converted from a non-residential property, you may be considered to have made a self-supply if you:

  • lease the complex or a unit in the complex or addition for long-term residential use by an individual and that individual is the first to occupy the complex or a unit in the complex or addition;
  • make an exempt sale of the building part of the complex and an exempt long-term lease of the land part of the complex under a single written agreement; or
  • are an individual and you are the first to occupy the complex or a unit in the complex or addition as a place of residence.

Note

The self-supply rule may also apply if you lease land to a person who will affix a residential unit to the land or if you lease sites in a residential trailer park. For more information, see GST/HST Memorandum 19.2.3, Residential Real Property - Deemed Supplies.

If you are a builder and you are considered to have made a self-supply of a residential complex or an addition to a multiple unit residential complex, you are considered to have paid and collected GST/HST, calculated on the fair market value of the complex or addition (building and land) as of the date the self-supply occurred. You generally have to account for the GST/HST that you are considered to have collected on the self-supply by reporting it on a GST/HST return, whether you are a GST/HST registrant or not.

If you are entitled to claim an NRRP rebate, the amount of the rebate will be based on the amount of GST/HST you are considered to have paid on the self-supply.

A self-supply occurs on the latest of the following dates:

  • the day the construction or substantial renovation is substantially completed; or
  • the first day you give possession or use of the complex or a unit in the complex or addition, under a lease, licence or similar arrangement entered into for the purpose of occupancy of the complex or unit as a place of residence, or you occupy a unit for use as a place of residence (if you are an individual).

The fair market value of the complex must be determined at the time the self-supply occurs. Some of the deadlines for filing an NRRP rebate application are based on the date the self-supply occurs.

For more information about self-supplies, see Guide RC4052, GST/HST Information for the Home Construction Industry.

What is a qualifying residential unit?

Each residential unit for which you are claiming an NRRP rebate has to be a qualifying residential unit. For example, if you own a triplex and one of the three units in the complex is a qualifying unit, you can claim an NRRP rebate for only that unit, provided the unit meets all of the other conditions for the NRRP rebate.

Complete the Qualifying residential unit test to determine if your unit qualifies.

If you answer no to any of the following questions, the unit is not a qualifying residential unit and no NRRP rebate is available for that unit.

Qualifying residential unit test
Test Questions Yes  No
Is the unit a residential unit?    
Does at least one of the following apply?
  • You own or co-own the unit, or lease or sublet the unit from another person.
  • You have possession of the unit under an agreement of purchase and sale.
  • If the unit is in a residential complex, you lease or sublet the unit from another person.
   
Is the unit a self-contained residence?    
Do you hold the unit for any one of the following purposes?
  • To make an exempt lease or sublease of the unit for use by an individual as a place of residence (including an exempt lease or sublease of the unit that you make to another person if that person holds the unit to make an exempt sublease of the unit for use by an individual as a place of residence).
  • To make an exempt supply of property or a service that includes giving possession or use of the unit under a lease, licence or similar arrangement entered into for the purpose of the unit's occupancy by an individual as a place of residence.
  • To make an exempt sale of the unit and an exempt lease of the related land under a single written agreement.
  • To occupy the unit as your primary place of residence where another unit situated in the same complex is a qualifying residential unit that you hold for one of the purposes listed above.
   
Was the first use of the unit (or is it reasonable to expect that the first use of the unit will be) one of the following?
  • Your or your relation's primary place of residence for a period of at least one year (or for a shorter period if, after the shorter period, the unit is leased to an individual who will occupy the unit as their primary place of residence).
  • A lessor's, or their relation's, primary place of residence for a period of at least one year (or for a shorter period if, after the shorter period, the unit is sold or leased to an individual who will occupy the unit as their primary place of residence).
  • An individual's primary place of residence and the individual will occupy the unit continuously for a period of at least one year (or for a shorter period if the unit is sold to another person for use as the primary place of residence of that person or a relation to that person, or taken by the person or lessor, or a relation of the person or the lessor, for use as their primary place of residence).

    Note
    If the first use of substantially all (90% or more) of the residential units in a multiple unit residential complex that contains ten or more residential units is or can reasonably be expected to be for one of the purposes listed in this question, then all of the residential units in the complex are considered to meet the condition for this question.
   

If, after the first use, you intend to occupy the unit or to lease it as a place of residence or lodging to an individual who is a relation, shareholder, member, partner, or an individual with whom you are not dealing at arm's length, will the unit be the primary place of residence of the individual?

   

Generally, if you answered yes to all of the above questions, this unit is a qualifying residential unit. For information on the other NRRP rebate conditions that must be met, see Application types.

Fair market value

If you are a builder of a residential complex or an addition to a multiple unit residential complex, your NRRP rebate is based on the fair market value (FMV) of your qualifying residential unit at the time that the GST/HST becomes payable on your deemed self-supply. If you are a purchaser of a residential complex, your NRRP rebate is based on the FMV of your qualifying residential unit at the time that the GST/HST becomes payable on your purchase of the unit or complex. The rebate is not based on your purchase price. For more information, see Timing rules for when tax is payable.

Generally, the FMV of a unit is the value of the building, the applicable land, and all other structures (for example, a detached garage or shed) that are reasonably necessary for the use and enjoyment of the unit as a place of residence for individuals. It is the highest price that you can get in the real estate market between unrelated parties and should be comparable to the values of similar housing in the local real estate market. FMV does not include any GST/HST payable on the FMV or provincial land transfer taxes.

The FMV should be determined for each unit separately, except for duplexes. To calculate your NRRP rebate for a duplex, the FMV of the entire duplex (both units together) has to be determined.

For units with a FMV between $350,000 and $450,000, the rebate for some of the GST or federal part of the HST is gradually reduced. No rebate is available for the GST or federal part of the HST if a unit has a FMV of $450,000 or more.

Note

This gradual reduction does not apply to the provincial NRRP rebate. Subject to a maximum amount, a provincial NRRP rebate may be available regardless of the FMV of the unit.

We may ask for documentation to support the FMV of your qualifying residential unit (such as a professional appraisal).

For qualifying residential units that are located in a newly constructed multiple unit residential complex, the percentage of floor space of a qualifying residential unit in comparison to the total floor space for all of the residential units will be multiplied by the FMV of the residential complex to determine the FMV of the unit.*-

Timing rules for when tax is payable

If you purchase a qualifying residential unit that is a residential condominium unit where possession of the unit is transferred to you before the complex is registered as a condominium, the tax is payable (and you have to determine the FMV of the condominium) on the day that is the earliest of the following dates:

  • the day that ownership of the unit is transferred to you; and
  • the day that is 60 days after the day the complex is registered as a condominium.

Otherwise, if you are the purchaser of a qualifying residential unit, tax becomes payable at the earliest of the following dates:

  • the day that ownership is transferred to you; and
  • the day that possession is transferred to you under the purchase and sale agreement.

For more information about when the tax becomes payable on a deemed self-supply, see What is a self-supply?.

Example

James enters into an agreement to purchase a residential condominium unit in September 2012 for $300,000. He does not take possession until May 1, 2015. The complex is not registered as a condominium until July  1, 2015, and the deed of ownership is transferred to James on August  1, 2015. Since tax is payable on the earlier of the day ownership is transferred (August 1, 2015) and 60 days after the complex is registered as a condominium (August 29, 2015), August 1, 2015, is the day that tax is payable.

James determines that the FMV on August 1, 2015, is $500,000. A NRRP rebate for some of the GST or federal part of the HST is not payable since the FMV at the time tax is payable is more than $450,000. If the condominium unit is located in Ontario, James may be entitled to claim the provincial NRRP rebate for some of the provincial part of the HST paid on the purchase of the unit (see Ontario provincial NRRP rebate).

For a self-supply of land, your NRRP rebate is based on the FMV of the land at the time that the self-supply occurred. For more information, see GST/HST Memorandum 19.2.3, Residential Real Property - Deemed Supplies.

Provincial NRRP rebates

British Columbia provincial NRRP rebate

If you are a co-op, you may be entitled to claim a provincial NRRP rebate for some of the provincial part of the HST that became payable before April 1, 2013, for a newly constructed or substantially renovated unit in a co-op that is situated in British Columbia if:

  • you are entitled to claim an NRRP rebate for some of the federal part of the HST (even if you cannot claim a rebate for the federal part of the HST because you are eligible to claim a public service body (PSB) rebate in respect of that tax, you may be eligible to claim a provincial NRRP rebate in respect of the provincial part of the HST); or
  • you would have been entitled to claim that rebate if:
    • the fair market value (FMV) of the qualifying residential unit at the time tax became payable on the purchase or self-supply was less than $450,000; or

Note

A rebate application for a unit in a co-op that is located in British Columbia cannot be filed after March 31, 2017.

The information in Application types applies equally to provincial NRRP rebates unless otherwise noted. It explains the eligibility criteria, filing deadlines, and documentation you need to provide, for each application type.

For more information on the HST in British Columbia, see the following Information Sheets:

Ontario provincial NRRP rebate

You are entitled to claim a provincial NRRP rebate for some of the provincial part of the HST that was paid for your newly constructed or substantially renovated rental property that is situated in Ontario if:

  • you are entitled to claim an NRRP rebate for some of the federal part of the HST (even if you cannot claim a rebate for the federal part of the HST because you are eligible to claim a public service body (PSB) rebate in respect of that tax, you may be eligible to claim a provincial NRRP rebate in respect of the provincial part of the HST); or
  • you would have been entitled to claim that rebate if:
    • the fair market value (FMV) of the qualifying residential unit at the time tax became payable on the purchase or self-supply was less than $450,000; or
    • in the case of land, if the FMV of the land or site in the residential trailer park at the time tax became payable on the self-supply was less than $112,500.

The information in Application types applies equally to provincial NRRP rebates unless otherwise noted. It explains the eligibility criteria, filing deadlines, and documentation you need to provide, for each application type.

For more information on the HST in Ontario, see the following Information Sheets:

Application types

You will complete your new residential rental property (NRRP) rebate application based on one of the following application types (only one application type will apply to you):

Application Type 6: Lease of building and land

A new residential rental property (NRRP) rebate is available using application Type 6 if you are a purchaser or a builder of a residential complex that is, or contains at least one qualifying residential unit (see What is a qualifying residential unit?) and you meet the conditions that apply depending on whether you are a purchaser/landlord or a builder/landlord.

Purchaser/landlord

You can claim an NRRP rebate for a residential complex or a residential unit(s) in the complex under application Type 6 if you are a purchaser/landlord and you meet all of the following conditions:

  • you are not a co-op;
  • your purchase of the residential complex, or an interest in it, was taxable and you are not a builder of the complex;
  • when the tax became payable on your purchase, the residential complex was a qualifying residential unit or the complex contained one or more qualifying residential units;
  • you paid all of the tax payable on the purchase, and you are not entitled to claim an input tax credit (ITC) for the GST/HST you paid on your purchase; and
  • in the case of an NRRP rebate for some of the GST or federal part of the HST, the fair market value (FMV) of the qualifying residential unit at the time tax became payable on the purchase was less than $450,000.

You can only claim an NRRP rebate for qualifying residential units. This means that if the residential complex contains other residential units that are not qualifying residential units, an NRRP rebate is not available for those other units. In this case, you have to allocate the GST/HST you paid between both qualifying residential units and other residential units. The allocation must be fair and reasonable.

If any units in the building are for commercial use, those units do not form part of the residential complex and an NRRP rebate is not available for those units. However, if you are a GST/HST registrant you may be entitled to claim an input tax credit for the GST/HST that was paid or is payable for the part of the building that is for commercial use. For more information, see Guide RC4022, General Information for GST/HST Registrants.

Example

ABC Inc. purchased a new unoccupied multiple unit residential complex in Ontario to lease all of the units to individuals for long-term use by those individuals as their place of residence.

Construction of the complex was already completed when ABC purchased it. ABC paid all of the HST that was payable on the purchase. At the time the tax became payable, the FMV of each of the residential units was $350,000.

ABC Inc. is not a co-op and is not a builder of the property. All of the units in the complex are qualifying residential units. ABC Inc. cannot claim an ITC for the tax payable on the acquisition of the complex.

ABC Inc. is entitled to claim an NRRP rebate under Type 6 for some of the federal part of the HST it paid on the acquisition of the complex. Since the complex is located in Ontario and ABC Inc. paid HST on the purchase, it is also entitled to claim an Ontario NRRP rebate for some of the provincial part of the HST it paid on the acquisition of the complex.

Note

If you purchased previously occupied residential property and you substantially renovated it or if you purchased commercial real property and converted it into a residential complex, you may be entitled to claim a NRRP rebate as a builder (see Builder/landlord).

Builder/landlord

You can claim an NRRP rebate for a residential complex or a residential unit(s) in a multiple unit residential complex or an addition to a multiple unit residential complex under application Type 6 if you are a builder/landlord and you meet all of the following conditions:

  • you are not a co-op;
  • you are a builder of the residential complex or addition (see Are you a builder for GST/HST purposes?);
  • you are considered to have paid and collected GST/HST on the FMV of the entire complex or addition (that is, you are considered to have made a taxable self-supply of the complex or addition), and you are not entitled to claim an input tax credit (ITC) for this tax (see What is a self-supply?);
  • when the tax became payable on your self-supply of the complex or addition, the residential complex or addition was a qualifying residential unit or the complex or addition contained one or more qualifying residential units;
  • in the case of an NRRP rebate for some of the GST or federal part of the HST, the FMV of the qualifying residential unit at the time the tax became payable on the self-supply was less than $450,000; and
  • you reported the tax on your GST/HST return for the reporting period during which the self-supply occurred and remitted the net tax, if any, for that period.
Example 1 – New construction

Carol is a GST/HST registrant who constructed a new detached house (single unit residential complex) on land that she owns in Manitoba to lease it to Dave for his long-term residential use. As a result, Carol is the builder of the house for GST/HST purposes.

Carol leases the house to Dave for one year. She gives possession of the house to Dave on June 1, 2015, when construction of the house is substantially complete. Dave will be the first individual to occupy the house as his place of residence after substantial completion of the renovation.

When Carol gives possession of the house to Dave, she is considered to :

  • have made a taxable sale of the complex (house and land) at its fair market value and to have collected tax on that sale; and
  • immediately repurchased the complex and paid tax at that time.

This means that Carol has to account for the GST she is considered to have collected  at that time. She included the tax she is considered to have collected on her self-supply in her GST/HST return for the reporting period during which she gave possession of the house to Dave and remitted the net tax for this reporting period.

Carol was entitled to claim ITCs for the tax that was paid or payable on the construction costs of the house since the self-supply was a taxable supply. However, since Carol's lease of the house to Dave is exempt, she cannot claim an ITC for the tax she paid on the self-supply. Carol is entitled to claim an NRRP rebate under application Type 6 for some of the GST she paid on the self-supply provided that the FMV of the house at the time of the self-supply was less than $450,000.

Note

If the HST applied to the self-supply, Carol would have been entitled to claim an NRRP rebate under application type 6 for some of the federal part of the HST that she paid on the self-supply.

If the house was located in Ontario, Carol would be entitled to claim a provincial NRRP rebate for some of the provincial part of the HST that she paid on the self-supply, even if the FMV of the house exceeded $450,000. For more information, see, Ontario provincial NRRP rebate.

If the house was located in British Columbia, there would be no provincial NRRP rebate since the tax became payable after March 31, 2013. For more information, see British Columbia provincial NRRP rebate.

Example 2 – Substantial renovation

Helen bought a used triplex (a multiple unit residential complex) situated in Ontario. She hired a contractor to substantially renovate it for her. Helen is not a GST/HST registrant.

Upon completion of the substantial renovation on September 1, 2015, Helen occupied one of the units as her primary place of residence. On October 1, consistent with her intent from the time she bought the triplex, she rented out the other two units for one year to individuals to whom she is not related. Each of these individuals will use their unit as their primary place of residence. Helen uses the triplex primarily for rental purposes.

Based on this information, Helen is the builder of the triplex for GST/HST purposes (not the contractor she hired to do the work is not a builder of the complex) and each of the three units in the triplex is a qualifying residential unit. Helen is considered to have made a taxable self-supply of the entire complex (land and building) when she first occupies a unit. She has to account for the HST on the self-supply calculated on the FMV of the complex, including the land, at that time by reporting the tax deemed collected on Form GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (non-personalized), and remitting the amount by the end of the month following the month during which the self-supply occurred.

Since Helen is not a GST/HST registrant, she could not claim an ITC for the GST/HST she paid to substantially renovate the complex. She also cannot claim an ITC for the GST/HST she had to pay for the self-supply. In this case, Helen may be entitled to claim the following rebates:

  • since the self-supply was a taxable supply, she can claim a rebate for the tax she paid to substantially renovate the property (for example, the GST/HST she paid to the contractor for its services). For more information on this rebate, see Guide RC4033, General Application for GST/HST Rebates;
  • since she paid the HST calculated on the FMV of the complex, she can claim an NRRP rebate for some of the federal part of the HST she paid on the self-supply under application type 6 provided that the FMV of each qualifying residential unit at the time of the self-supply was less than $450,000; and
  • since the triplex is located in Ontario, Helen can claim a Ontario NRRP rebate for some of the provincial part of the HST she paid on the self-supply of the complex, regardless of the FMV of each qualifying residential unit.
Example 3 - Conversion

XYZ Inc., a GST/HST registrant, paid the HST on its purchase of a commercial building in Prince Edward Island. It converted the commercial building into six residential apartments (multiple unit residential complex) that it will rent out for long-term residential use by individuals as their place of residence.

When XYZ Inc. first gives possession of a unit in the complex for its use by an individual as a place of residence, XYZ Inc. is considered to have made a taxable self-supply of the entire complex (land and building). It has to account for the HST calculated on the FMV of the complex at the time of the self-supply by including the amount of that tax in its GST/HST return for the reporting period that includes the day the self-supply occurred.

Since XYZ Inc. is a registrant, it was entitled to claim ITCs for the HST paid or payable to purchase the property and to convert the building into a multiple unit residential complex.

It is not entitled to claim an ITC for the HST it had to account for on the self-supply since it will be making only exempt supplies of the complex (long-term residential leases).

Since all of the units in the complex are qualifying residential units, XYZ Inc. is entitled to claim an NRRP rebate under application Type 6 for some of the federal part of the HST it paid on the self-supply of the complex provided that the FMV of each qualifying residential unit at the time of the self-supply was less than $450,000.

Filing deadlines for application Type 6

The deadlines are as follows:

  • If you are a purchaser/landlord, you have to file the NRRP rebate application within two years after the end of the month in which tax first becomes payable on your purchase.
  • If you are a builder/landlord, you have to file the rebate application within two years after the end of the month in which the self-supply occurred.

Required documents for application Type 6

If you are a purchaser/landlord, you have to send your signed purchase and sale agreement (excluding attachments), Statement of Adjustments for the purchase of the property, and the rental or lease agreement with your rebate application.

If you are a builder/landlord, you have to send the rental or lease agreement with your rebate application.

Application Type 7: Sale of building and lease of land

An NRRP rebate is available using application Type 7 for a residential complex or a residential unit(s) in a multiple unit residential complex or an addition to such a multiple unit complex that is, or contains at least one qualifying residential unit (see What is a qualifying residential unit?) and all of the following conditions are met:

  • you are not a co-op;
  • you are a builder of the residential complex, or addition (see Are you a builder for GST/HST purposes?);
  • you make an exempt sale of the building or part of it and you make an exempt lease of, or an exempt assignment of a leasehold interest in, the land on which the building is situated. The lease of land must provide for continuous possession or use of the land for a period of at least 20 years or must contain an option to purchase the land;
  • you are considered to have paid and collected tax on the FMV of the entire complex, or addition (that is, you are considered to have made a taxable self-supply), and you are not entitled to claim an ITC for this tax What is a self-supply);
  • when the tax became payable on your self-supply of a multiple unit residential complex or an addition to one, the complex or addition contained one or more qualifying residential units;
  • you make an exempt sale of the building part of a single unit residential complex or a residential condominium unit to an individual that is entitled to claim the GST/HST new housing rebate (see Guide RC4028, GST/HST New Housing Rebate);
  • in the case of an NRRP rebate for some of the GST or federal part of the HST, the FMV of the qualifying residential unit at the time tax became payable on the self-supply was less than $450,000; and
  • you reported the tax on your GST/HST return for the reporting period during which the self-supply occurred and remitted the net tax, if any, for that period.

Note

To be eligible for an NRRP rebate when you sell the building portion of a single unit residential complex or a residential condominium unit and lease the land, the purchaser must be an individual that is entitled to claim a GST/HST new housing rebate (see Guide RC4028). You have to deduct the purchaser's new housing rebate amount when calculating your NRRP rebate. You calculate and deduct the purchaser's rebate on Form GST524. If the purchaser is not entitled to claim the GST/HST new housing rebate, you are not entitled to claim the NRRP rebate.

Example

XYZ Ltd. is a GST/HST registrant that owns land in Alberta on which it constructs a detached house (single unit residential complex). XYZ Ltd. is a builder for GST/HST purposes.

After the construction is complete, XYZ Ltd. makes an exempt sale of the building part of the residential complex and an exempt lease of the land to Nicole and Richard under a single written agreement. The lease of land is for 10 years and contains an option to purchase the land. Nicole and Richard are the first individuals to occupy the house as their primary place of residence and are eligible to claim a GST/HST new housing rebate for the house.

XYZ Ltd. is considered to have made a self-supply of the residential complex (including the building and land) when it gives possession of the residential complex to Nicole and Richard. XYZ Ltd. included the tax it was deemed to have collected on the self-supply in its GST/HST return for the reporting period during which possession of the house was given to Nicole and Richard. XYZ Ltd. remitted the net tax for this reporting period. Since XYZ Ltd. was considered to have made a self-supply and had to account for the GST on the FMV of the complex, its sale of the building part of the complex is exempt.

XYZ Ltd. was entitled to claim ITCs for the tax payable on the construction of the house since the self-supply was taxable. However, XYZ Ltd. cannot claim an ITC for the GST it was deemed to have paid on the self-supply since it is making an exempt sale of the house and an exempt lease of the land. XYZ Ltd. is entitled to claim an NRRP rebate under application Type 7 for some of the GST it was deemed to have paid on the self-supply provided that the FMV of the house at the time of the self-supply was less than $450,000.

XYZ Ltd. has to deduct the amount of Nicole and Richard's new housing rebate when calculating the amount of its NRRP rebate.

Filing deadline for application Type 7

You have to file the rebate application within two years after the end of the month in which the self-supply occurred.

Required documents for application Type 7

You have to send the signed agreement to purchase the building and lease the land (excluding attachments) and the Statement of Adjustments with your rebate application.

Application Type 8: Co-operative housing corporation (co-op) units

An NRRP rebate is available using application Type 8 if you are a purchaser or a builder of a co-op unit that is a qualifying residential unit (see What is a qualifying residential unit?) and you meet the conditions explained below. The conditions depend on whether you are a co-op purchaser/landlord or a co-op builder/landlord.

Co-op purchaser/landlord

You can claim an NRRP rebate for a co-op unit under application Type 8 if you are a co-op purchaser/landlord and you meet all of the following conditions:

  • you are a co-op;
  • your purchase of the residential complex or an interest in it, was taxable, and you are not a builder of the complex;
  • when the tax became payable on your purchase, the residential complex was a qualifying residential unit or the complex contained one or more qualifying residential units;
  • in the case of an NRRP rebate for some of the GST or federal part of the HST, the FMV of the qualifying residential unit at the time the tax became payable on the purchase was less than $450,000;
  • you paid all of the tax payable on the purchase of the complex or interest, and you are not entitled to claim an ITC for the GST/HST you paid on your purchase; and
  • you supply the qualifying residential unit, under an exempt long-term residential lease after the unit's construction or last substantial renovation.

If you are a co-op that is claiming a rebate for more than one qualifying residential unit in a multiple unit residential complex, you have to file a separate rebate application for each qualifying residential unit.

Example

The Grey Co-op purchased a new, unoccupied, multiple unit residential complex and paid the GST/HST on the purchase. All of the units in the complex are qualifying residential units and will be supplied under exempt long-term residential leases. The co-op cannot claim an ITC for the tax payable on the acquisition of the complex, since it is making only exempt supplies of the units in the complex.

The co-op may qualify for the NRRP rebate under application Type 8 for some of the GST or federal part of the HST it paid on the purchase of the complex. However, the co-op has to file a separate NRRP rebate application for each qualifying residential unit. If the co-op is located in British Columbia and the tax became payable before April 1, 2013, or if the co-op is located in Ontario, the co-op may also be entitled to claim a provincial NRRP rebate for some of the provincial part of the HST it would have paid on the purchase of the complex.

Co-op builder/landlord

You can claim an NRRP rebate for a co-op unit under application Type 8 if you are a co-op builder/landlord and you meet all of the following conditions:

  • you are a co-op;
  • you are a builder of the residential complex, or an addition to a multiple unit residential complex that is or includes the co-op unit;
  • you supply the qualifying residential unit, under an exempt long-term residential lease after the unit's construction or last substantial renovation;
  • you are considered to have paid and collected tax on the FMV of the entire complex or addition (you are considered to have made a taxable self-supply), and you are not entitled to claim an ITC for this tax (see What is a self-supply);
  • when the tax became payable on your self-supply of the complex or addition, the residential complex or addition was a qualifying residential unit or the complex or addition contained one or more qualifying residential units;
  • in the case of an NRRP rebate for some of the GST or federal part of the HST, the FMV of the qualifying residential unit at the time the tax became payable on the self-supply was less than $450,000; and
  • you reported the tax on your GST/HST return for the reporting period during which the self-supply occurred and remitted the net tax, if any, for that period.

If you are a co-op that is claiming a rebate for more than one qualifying residential unit in a multiple unit residential complex or addition, you have to file a separate rebate application for each qualifying residential unit.

Note

If you sell a share that gives the purchaser a right to occupy the qualifying residential unit, the purchaser may be entitled to claim a GST/HST new housing rebate (see Guide RC4028, GST/HST New Housing Rebate). In that situation, you will have to deduct the purchaser's new housing rebate amount from your NRRP rebate. You calculate and deduct the purchaser's rebate on Form GST525. For a co-op unit in Ontario or British Columbia, if the purchaser is entitled to claim a provincial new housing rebate, you have to deduct the amount of that rebate when calculating your provincial NRRP rebate amount.

Example

The Green Co-op is a GST/HST registrant. The co-op constructs a 20-unit addition to its existing multiple unit residential complex in Saskatchewan. The co-op is a builder for GST/HST purposes. The co-op makes an exempt one-year lease of a unit in the addition to John and Nancy to be used as their place of residence. John and Nancy are the first individuals to occupy a unit in the addition following its completion.

The Green Co-op is considered to have made a self-supply of the entire addition and it has to account for the GST calculated on the FMV of the addition when it gives possession of the unit to John and Nancy. The co-op included the amount of this tax in its GST/HST return for the reporting period during which possession was given to John and Nancy and remitted the net tax for this reporting period.

The Green Co-op can claim ITCs for the costs to construct the addition since the self-supply was taxable. However, The Green Co-op cannot claim an ITC for the tax it was deemed to have paid on the self-supply since it will be making only exempt supplies (long-term residential rents). The co-op may qualify for the NRRP rebate under application Type 8 for some of the GST deemed paid on the self-supply that relates to the qualifying residential unit it leased to John and Nancy.

An NRRP rebate may be available for the other units in the addition if all of the conditions are met for each of those units. The Green Co-op has to file a separate NRRP rebate application for each qualifying residential unit in the co-op.

If John and Nancy purchased a share in the co-op, they may be eligible to claim a GST/HST new housing rebate. The co-op would have to deduct the amount of John and Nancy's new housing rebate when calculating the amount of its NRRP rebate.

Filing deadlines for application Type 8

Whether you are a co-op purchaser/landlord or a co-op builder/landlord, you have to file the rebate application within two years after the end of the month in which you give occupancy of the unit (after its construction or last substantial renovation) to an individual under an exempt long term residential lease.

A rebate application for a unit in a co-op that is located in British Columbia cannot be filed after March 31, 2017.

Required documents for application Type 8

If you are a co-op purchaser/landlord, you have to send the signed purchase and sale agreement (excluding attachments), your Statement of Adjustments for the purchase of the property, and the rental or lease agreement with your NRRP rebate application.

If you are a co-op builder/landlord, you have to send the rental or lease agreement with your NRRP rebate application.

Application Type 9A or Type 9B: Lease of land

You can claim an NRRP rebate under Type 9 if you meet all of the following conditions:

  • you make an exempt lease of land for a period of continuous possession or use of at least one month:
    • if the land is not a site in a residential trailer park, to the owner, lessee, occupant, or person in possession of a residential unit that is or is to be affixed to the land for its use and enjoyment as a primary place of residence for individuals; or
    • if the land is a site in a residential trailer park, to the owner, lessee, occupant, or person in possession of a mobile home, travel trailer, motor home, or similar vehicle or trailer situated or to be situated on the site;
  • you are considered to have paid and collected tax because:
    • you are a GST/HST registrant (other than an individual or a public service body that is not a financial institution) who last acquired the land for use as capital property in your commercial activities, but you start using it exclusively (90% or more) for other purposes (for example, in exempt activities). In this case, the tax deemed paid is equal to the basic tax content of the land;
    • you are a public service body that is not a financial institution and you are a GST/HST registrant who last acquired the land for use as capital property primarily (more than 50%) in your commercial activities, but you start using it primarily for other purposes (for example, in exempt activities). In this case, the tax deemed paid is equal to the basic tax content of the land;
    • you are an individual who is also a GST/HST registrant, who purchased the land for use as capital property in your commercial activities, but not primarily (more than 50%) for personal use. You start using it exclusively (90% or more) for other purposes (for example, in exempt activities) or you start using it primarily for your personal use or for the personal use of a related individual. In this case, the tax deemed paid is equal to the basic tax content of the land;
    • you make a certain exempt lease of land (other than a site in a residential trailer park) to a person for the first time without changing the use of the property and, are deemed to have paid tax on the FMV of the land; or
    • you make a certain exempt lease of a site in a residential trailer park. In addition, it is the first time that you lease such a site in the park or in an addition to the park, to the owner, lessee, or occupant of a mobile home, travel trailer, motor home, or similar vehicle or trailer, that is or is to be situated on the site and are deemed to have paid tax on the FMV of the park or the addition to the park;
  • in the case of an NRRP rebate for some of the GST or federal part of the HST, the FMV of the land or site in the residential trailer park at the time tax became payable on the self-supply was less than $112,500;
  • you are not entitled to claim an ITC for the GST/HST deemed paid on the self-supply; and
  • you reported the tax deemed collected on the self-supply on your GST/HST return for the reporting period during which the self-supply occurred and remitted the net tax, if any, for that period.

Note

A self-supply can occur if you give possession of the land under an exempt lease for the residential use of the land. In this case, you are deemed to have both collected and paid the GST/HST calculated on the FMV of the land at the time of self-supply. A self-supply can also occur if there is a change in use of the land as described above. In this case, you are deemed to have both collected and paid the GST/HST equal to the basic tax content of the land at the time of the change in use.

For more information on the self-supply rules that apply to leases of land for residential use, see GST/HST Memorandum Series, Chapter 19.2.3, Residential Real Property - Deemed Supplies.

Example 1

Darryl leases a parcel of land for a term of 10 years to Paula who builds a house on the land and uses the house as her primary place of residence. The lease is an exempt supply.

Darryl is considered to have made a taxable self-supply and is required to account for the tax deemed paid and collected on the FMV of the land when he gives possession of the land to Paula.

Darryl included the tax deemed collected in his GST/HST return for the reporting period during which possession of the land was given to Paula. Darryl remitted the net tax for this reporting period.

Darryl cannot claim an ITC for the tax paid on the self-supply since he is making an exempt supply of the property (exempt lease). Darryl may qualify for the NRRP rebate for some of the tax he paid on the self-supply and claim that rebate under application Type 9.

Example 2

Mobile Home Park Inc. (MHP) owns a residential trailer park and acquires some land adjacent to the park. MHP paid the tax for this purchase. MHP develops 20 new sites on the land it acquired and leases, on an exempt basis, the first site in the addition to Adam and Morgan who install their mobile home on the site. The mobile home is used as their primary place of residence.

MHP is considered to have made a self-supply and is required to account for the tax deemed collected on the FMV of the addition to the park when it gives possession or occupancy of the site to Adam and Morgan. MHP included the tax deemed collected in its GST/HST return for the reporting period during which possession or occupancy of the site was given to Adam and Morgan. MHP remitted the net tax for this reporting period.

MHP cannot claim an ITC for the tax paid on the self-supply. However, MHP may qualify for the NRRP rebate for some of the tax it paid on the self-supply and claim that rebate under application Type 9.

Filing deadline for application Type 9

You have to file the rebate application within two years after the end of the month in which the self-supply occurred.

Required documents for application Type 9

You have to send the rental or lease agreement with your NRRP rebate application.

Applying for the rebate

The information in this section will help you determine what forms you need to complete for the application type that applies to you (Application types).

All eligible claimants, regardless of the application type, must complete Sections A, B, C, and F of Form GST524, GST/HST New Residential Rental Property Rebate Application. Depending on your situation, you may have to complete Form GST525, Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units or one of the provincial rebate schedules along with Form GST524.

Forms to complete

Single unit residential complex or residential condominium unit

To claim a new residential rental property (NRRP) rebate for a single unit residential complex, including a duplex and an addition of only one residential unit to a multiple unit residential complex (unless you are a co-operative housing corporation) or a residential condominium unit, complete sections A, B, C, D, and F of Form GST524. Do not complete Section E.

Note

If you are claiming an NRRP rebate for a residential condominium unit, complete Form GST524 only, even if the unit is located in a condominium complex. You have to complete a separate GST524 for each condominium unit.

Lease of land

To claim an NRRP rebate for a lease of land, complete sections A, B, C, E, and F of Form GST524. Do not complete any part of Section D.

Co-operative housing corporation

To claim an NRRP rebate for a co-operative housing corporation (co-op) unit, complete sections A, B, C, and F of Form GST524, and Sections A and C of Form GST525, Supplement to the New Residential Rental Property Rebate Application - Co-op and Multiple Units. Do not complete Section B on Form GST525. You have to complete these sections of both forms for each qualifying residential unit in the co-op for which you are claiming a rebate.

Note

If you are a co-op that is claiming a rebate for more than one qualifying residential unit in a multiple unit residential complex or addition, you have to file a separate rebate application for each qualifying residential unit. You cannot include all of the units in the co-op on one NRRP rebate application.

Multiple unit residential complex (other than a co-op)

To claim an NRRP rebate for multiple units in a residential complex, or an addition to such a complex where the addition contains more than one unit (other than a co-op), complete sections A, B, C, and F of Form GST524 and Section B of Form GST525. Do not complete Sections A and C on Form GST525.

Note

If you had to complete Form GST525 to claim your NRRP rebate, do not complete Section D or E on Form GST524.

For more information, see Completing Form GST524 and Completing Form GST525.

To claim your provincial NRRP rebate, complete the applicable sections of Form GST524 and Form GST525 (if it applies) and either:

For instructions, see Completing the provincial rebate schedules.

Documents you have to send us

You have to send appropriate documents with your application. Information on these documents is provided for each application type in the previous section (see Application types).

The processing of your rebate claim may be delayed or your rebate denied if the application form is not completed in full, the rebate calculation is incorrect, or if the documents requested are not submitted with your NRRP application. We accept photocopies of required documents.

Documents you have to keep

Keep a copy of the completed forms. Also, keep all of your records, including original receipts, invoices, written contracts, agreements, and other documents you used to complete the forms for six years after the end of the year to which they relate. All claims are subject to audit and, if requested, you have to make your records available to us.

Completing Form GST524

All eligible claimants must complete Sections A, B, C, and F of Form GST524, GST/HST New Residential Rental Property Rebate Application.

To find out whether Section D or E of the form applies to you (only one may apply to you) and whether you also have to complete Form GST525, Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units, see Applying for the rebate.

Section A - Claimant information

In the box, “Claimant's legal name”, enter the legal name of the owner of the housing. If you are an individual, enter your name. If you are a business or other organization, enter the full legal name. If more than one person owns the housing, enter one name as the claimant on the first line, and then the legal name(s) of the other owner(s) on the second line. The rebate cheque will generally be issued in the name of all of the owners of the housing.

Section B - Property information

Other than for a co-op (see Co-op) enter the date tax became payable on the purchase, or was deemed to have been paid for the self-supply of the property (the date the self-supply occurred). The information below will help you to determine this date.

Purchaser

If you are a purchaser of a taxable residential condominium unit where possession of the unit is transferred to you before the complex is registered as a condominium, tax becomes payable at the earliest of the following dates:

  • the day that ownership of the unit is transferred to you; and
  • the day that is 60 days after the day the complex is registered as a condominium.

In any other case, where you are the purchaser of a taxable residential complex, tax becomes payable at the earliest of the following dates:

  • the day that ownership is transferred to you; and
  • the day that possession is transferred to you under the purchase and sale agreement.
Example

Claire enters into an agreement to purchase a residential condominium unit on September 15, 2013. Claire takes possession of the unit and her tenant occupied the unit on March 1, 2015. The complex is registered as a condominium on May 1, 2015. The deed of ownership is transferred to Claire on June 1, 2015. Since tax is payable on the earlier of the day ownership is transferred (June 1, 2015) and 60 days after the complex is registered as a condominium (June 30, 2015), June 1, 2015, is the day that tax is payable. Claire enters June 1, 2015, in Section B.

Builder

If you are a builder who constructed or substantially renovated a residential complex, made an addition to a multiple unit residential complex, or converted real property into a residential complex the self-supply occurs at the latest of the following dates:

  • the day the construction or substantial renovation is substantially completed; and
  • the first day you give possession or use of the complex or a unit in the complex or addition, under a lease, licence or similar arrangement entered into for the purpose of occupancy of the complex or unit as a place of residence, or you occupy a unit for use as a place of residence (if you are an individual).
Example

Bob is in the construction business and undertakes the construction of a detached house (single unit residential complex) on land that he owns. He intends to lease the house to an individual as a place of residence. Bob is the builder of the house for GST/HST purposes. The construction of the house is substantially completed on June 15, 2015. Bob then leases the house to Anthony for one year. On July 1, 2015, Anthony is given possession of the house and Anthony is the first individual to occupy the house as his place of residence after substantial completion of the construction.

Bob is considered to have made a taxable self-supply. The self-supply occurs on the later of the date of substantial completion (June 15, 2015) and the date possession is given to Anthony (July 1, 2015). As a result, Bob is deemed to have paid tax for the self-supply on July 1, 2015. Bob enters July 1, 2015, in Section B.

Co-op

For a co-op, enter the month in which you gave occupancy of the unit to an individual under an exempt lease.

Land

Generally, if you made an exempt lease of land for residential use, the self-supply occurs on the day that the first lease begins or on the day that a change-in-use occurs. For more information on the self-supply rules that apply to land, see What is a self-supply? and GST/HST Memorandum 19.2.3, Residential Real Property - Deemed Supplies.

Section C - Housing and application type information

Tick the box that applies to your situation (type of claimant, type of construction, type of housing, and type of application). Tick only one box in each category. For more information, see Application types.

Section D - Rebate calculation for Type 6 and Type 7

Complete Section D only if you are claiming a new residential rental property (NRRP) rebate under application Type 6 or Type 7 for:

  • a single unit residential complex;
  • a residential condominium unit;
  • a duplex; or
  • an addition of one unit to a multiple unit residential complex.

For more information on whether Section D applies to you, see Applying for the rebate.

Part I - Rebate calculation for Type 6 and Type 7

To claim a Type 6 or Type 7 rebate for a single unit residential complex, a residential condominium unit, a duplex, or an addition of only one residential unit to a multiple unit residential complex, first complete Part I of Section D. Then, for a Type 6 rebate, go to Part II and for a Type 7 rebate, go to Part III.

Note

If your residential rental property is situated in Ontario, you may be able to claim a provincial NRRP rebate for some of the provincial part of the HST. For more information, see Completing the provincial rebate schedules.

Line A

If you paid GST on the purchase or self-supply of the residential complex or addition, enter the total GST paid on line A.

If you paid HST on the purchase or self-supply of the residential complex or addition, the NRRP rebate is available for some of the federal part of the HST that you paid. Calculate the federal part of the HST paid on the purchase or self-supply by completing the applicable calculation for the rate of tax you paid. Enter the result on line A.

Line B

Enter on line B the FMV (see Fair market value) of the residential complex or addition (building and land) on the date that the tax became payable (the date you indicated in Section B on page 1). Do not include any GST/HST that is payable on the FMV.

Line C

Complete line C only if you are claiming a Type 6 rebate and you made a taxable purchase of the residential complex. Enter the purchase price of the complex, not including the GST/HST payable on the purchase.

Line D

Multiply the amount on line A by 36%.

If the result is less than the corresponding maximum amount indicated on the form, enter the result of your calculation on line D.

If the result is greater than the corresponding maximum amount, enter the maximum amount indicated on the form on line D.

Line E

If the amount on line B is $350,000 or less, enter the amount from line D on line E. If the amount on line B is more than $350,000, complete the calculation as indicated and enter the result on line E.

If the result is negative, enter “0”. This means that a rebate amount is not payable for the GST or the federal part of the HST since the FMV exceeds the maximum threshold for the rebate.

To complete your calculation for:

  • a Type 6 rebate, go to Part II; or
  • a Type 7 rebate, go to Part III.

Part II – Calculation for Type 6 only

Line F

Enter the amount from line E in Part I. This is your NRRP rebate amount for some of the GST or federal part of the HST.

Line G

If your residential rental property is situated in Ontario, enter the provincial rebate amount that you calculated on the applicable provincial rebate schedule on line G. If you are not entitled to claim the NRRP rebate for some of the federal part of the HST only because the FMV of the qualifying residential unit exceeds $450,000, you are still entitled to claim the provincial NRRP rebate.

Enter “0” if the residential rental property is not situated in  a province that has a provincial NRRP rebate.

Line H

Add the amounts you entered on line F and line G and enter the result on line H. This is your total NRRP rebate.

You are now ready to certify your application. Go to Section F on page 4 of the form. For more information, see Section F - Certification.

Part III – Calculation for Type 7 only

Line I

Enter on line I the total amount of the sale price for the structure (building only) paid by the purchaser.

Below line I, enter the date the purchase agreement was signed by both you and the purchaser.

Line J

Enter on line J the result of the calculation up to the maximum that applies, as indicated below. Complete the calculation at line J using the rebate rate that applies to you.

Rebate rate

Only one rebate rate can apply.

Use 1.57% if the house is located in Nova Scotia, the agreement of purchase and sale was entered into after June 30, 2010, and possession of the house was first transferred to the purchaser after that date.

If your rebate rate is 1.57%, the maximum you can enter on line J is $6,300.

Use 1.58% if the house is located in Prince Edward Island, possession of the house was first transferred to the purchaser after March 31, 2013, and you had to account for the HST at 14% on the self-supply of the house and land.

If your rebate rate is 1.58%, the maximum you can enter on line J is $6,300.

Use 1.60% if the house is located in:

  • Ontario, possession of the house was first transferred to the purchaser after June 30, 2010, and you had to account for the HST at 13% on the self-supply of the house and the land; or
  • New Brunswick or Newfoundland and Labrador, the agreement of purchase and sale was entered into after June 30, 2010, and possession of the house was first transferred to the purchaser after that date.

If your rebate rate is 1.60%, the maximum you can enter on line J is $6,300.

Use 1.61% if the house is located in British Columbia, possession of the house was first transferred to the purchaser after June 30, 2010, and before April 1, 2013, and you had to account for the HST at 12% on the self-supply of the house and the land.

If your rebate rate is 1.61%, the maximum you can enter on line J is $6,300.

Use 1.71% if one of the following situations applies to you:

  • Situation A: You had to account for the GST at 5% on the self-supply of the house and land or, where the house is located in Nova Scotia, New Brunswick or Newfoundland and Labrador, you had to account for the HST at 13% on the self-supply of the house and land, and:
    • possession of the house was first transferred to the purchaser before July 1, 2010; or
    • the agreement of purchase and sale was entered into before April 7, 2010.
  • Situation B:The house is located in New Brunswick or Newfoundland and Labrador, possession of the house was first transferred to the purchaser after June 30, 2010, and the agreement of purchase and sale was entered into after April 6, 2010, and before July 1, 2010.
  • Situation C: The house is located in Nova Scotia, possession of the house was first transferred to the purchaser after June 30, 2010, and the agreement of purchase and sale was entered into after April 6, 2010, and before July 1, 2010.

If your rebate rate is 1.71%, the maximum you can enter on line J is $6,300.

Use 2.04% if you had to account for GST at 6% or HST at 14% on the self-supply of the house and land, under an agreement entered into before October 31, 2007.

If your rebate rate is 2.04%, the maximum you can enter on line J is $7,560.

Use 2.34% if you had to account for GST at 7% or HST at 15% on the self-supply of the house and land, under an agreement entered into before May 3, 2006.

If your rebate rate is 2.34%, the maximum you can enter on line J is $8,750.

Which rate of tax do I account for on a self-supply?

Generally, you have to account for tax on a self-supply at the rate of tax that is in effect on the day of the self-supply. However, there are different rules if you had to account for tax on a self-supply under an agreement you entered into:

  • before October 31, 2007, if possession of the house transferred after December 31, 2007; or
  • before May 3, 2006, if possession of the house transferred after June 30, 2006.

For more information on these rules, call 1-800-959-8287.

Line K

Complete the calculation that corresponds to the rebate rate you used to complete line J. Only one calculation will apply to your situation.

If the amount from line B in Part I is equal to or less than the threshold amount indicated on the form, enter the amount from line J on line K. If the amount on line B in Part I is more than the threshold amount indicated on the form, complete the calculation as indicated and enter the result on line K.

If the result is negative or equal to “0”, enter “0”. This means that a new housing rebate amount is not payable to the purchaser. In this case, you are not entitled to claim an NRRP rebate for some of the GST or federal part of the HST.

Line L

Subtract the amount on line K from the amount on line E in Part I. Enter the result on line L. This is your NRRP rebate amount for some of the GST or the federal part of the HST.

If the amount on line K is “0,” you are not entitled to claim an NRRP rebate for some of the GST or the federal part of the HST.

Line M

If your residential rental property is situated in British Columbia and the tax became payable before April 1, 2013, or if your residential rental property is situated in Ontario, enter the provincial rebate amount that you calculated on the applicable provincial rebate schedule on line M. If you are not entitled to claim the NRRP rebate for some of the federal part of the HST only because the FMV of the qualifying residential unit exceeds $450,000, you are still entitled to claim the provincial NRRP rebate.

Enter “0” if the residential rental property is not situated in a province that has a provincial NRRP rebate.

Line N

Add the amounts you entered on line L and line M and enter the result on line N. This is your total NRRP rebate.

You are now ready to certify your application. Go to Section F on page 4 of the form. For more information, see Section F - Certification.

Section E - Rebate calculation for Type 9A and Type 9B

Complete Section E if you are claiming an NRRP rebate for land you lease to another person for long-term residential use by an individual.

Line O

If you paid GST on a self-supply of the land, enter on line O the total GST you are deemed to have paid.

If you paid the HST on a self-supply of the land, the NRRP rebate is available for some of the federal part of the HST that you paid. Calculate the federal part of the HST you are deemed to have paid on the self-supply by completing the applicable calculation for the rate of tax you paid. Enter the result on line O.

If the self-supply occurred because you gave possession of the land under an exempt lease for the residential use of the land, you are deemed to have paid the GST/HST on the FMV of the land at the time of the self-supply. If the self-supply occurred because you changed the use of the land, you are deemed to have paid the GST/HST equal to the basic tax content of the land at the time of the change in use (the self-supply).

For more information, see Application Type 9A or Type 9B: Lease of land and GST/HST Memorandum 19.2.3, Residential Real Property – Deemed Supplies.

Line P

Enter on line P the FMV of the land on the date the self-supply occurred (the date you indicated in Section B on page 1). For more information, see Fair market value.

For more information on a self-supply of land that is leased for residential purposes (including a self-supply of land that is a residential trailer park), see GST/HST Memorandum 19.2.3, Residential Real Property - Deemed Supplies.

Line Q

Multiply the amount from line O by 36%. Enter the result on line Q.

Note

If the lease is for land that is not a site in a residential trailer park, go to line T. If the lease is for land in a residential trailer park, continue to line R.

Line R

Enter on line R the total number of sites in the residential trailer park or in the addition to it at the time of the self-supply.

Line S

Divide the amount on line P by the number of sites indicated on line R and enter the result on line S.

Line T

If the lease of land is not a site in a residential trailer park, complete Calculation 1. If the lease of land is a site in a residential trailer park, complete Calculation 2.

Calculation 1

If the amount on line P is $87,500 or less, enter the amount from line Q onto line T. If the amount on line P is more than $87,500, complete the calculation as indicated and enter the result on line T.

Calculation 2

If the amount on line S is $87,500 or less, enter the amount from line Q on line T. If the amount on line S is more than $87,500, complete the calculation as indicated and enter the result on line T

If the result is negative, enter “0”. This means that a rebate amount is not payable since the FMV exceeds the maximum threshold for the NRRP rebate for some of the GST or the federal part of the HST.

This is your NRRP rebate amount for some of the GST or federal part of the HST.

Line U

If your residential rental property is situated in Ontario, enter the provincial rebate amount that you calculated on the applicable provincial rebate schedule on line U. If you are not entitled to claim the NRRP rebate for some of the federal part of the HST only because the FMV of the land exceeds $87,500, you are still entitled to claim the provincial NRRP rebate.

Enter “0” if the residential rental property is not situated in a province that has a provincial NRRP rebate.

Line V

Add the amounts you entered on line T and line U and enter the result on line V. This is your total NRRP rebate.

You are now ready to certify your application. Go to Section F on page 4 of the form. For more information, see Section F – Certification.

Section F - Certification

You, or an authorized person, have to sign and date Form GST524.

Notes

If the claimant is an individual and has agreed to have some other person sign the application for them, this person must have a power of attorney to do so. In this case, include a copy of the power of attorney with the application.

If you are filing an NRRP rebate for a co-op unit or for one or more units in a multiple unit residential complex (other than a duplex) or in an addition to such a complex, you also have to complete Form GST525, Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units.

If you are claiming a provincial NRRP rebate for your residential rental property that is situated in Ontario or British Columbia, you also have to complete the appropriate provincial rebate schedule. For more information, see Completing the provincial rebate schedules.

You are now ready to file your NRRP rebate application. See Filing your NRRP rebate application.

Completing Form GST525

You have to complete Form GST525, Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units, if you are claiming a rebate for:

  • one or more qualifying residential units in a multiple unit residential complex;
  • one or more qualifying residential units in an addition to a multiple unit residential complex where the addition contains more than one unit; or
  • a co-op unit that is qualifying residential unit and you are a co-operative housing corporation.

You also have to complete sections A, B, C, and F of Form GST524, GST/HST New Residential Rental Property Rebate Application. Send us both forms together.

Note

For purposes of the new residential rental property (NRRP) rebate, a multiple unit residential complex includes, for example, an apartment building or a triplex. However, it does not include a duplex or a condominium complex. For a duplex or residential condominium units in a condominium complex, do not complete Form GST525. Use only Form GST524.

For purposes of this form, reference to a residential complex or to a multiple unit residential complex includes an addition to a multiple unit residential complex, as long as the addition contains more than one unit.

This part of the guide gives you step-by-step instructions to help you complete Form GST525. For instructions on how to complete Form GST524, see Completing Form GST524.

Section A - Claimant information

It is important that you enter your legal name and business number, if applicable, in case this form becomes separated from your GST524 rebate application.

Section B - Rebate calculation for Type 6 and Type 7

Part I – Rebate calculation for units in a multiple unit residential complex or addition

For these types, complete one rebate application (Form GST524) and one supplement (Form GST525) to include all of the qualifying residential units in a multiple unit residential complex.

Round off your calculations to two decimal places.

Purchaser

If you purchased a property that contains a residential part and a non-residential part (for example, residential apartments and retail stores), you have to allocate the tax paid and the purchase price between the residential part and the non-residential part of the property. The allocation must be fair and reasonable. You can claim the NRRP rebate on the residential part only. You also have to establish the fair market value (FMV) of the residential part only.

Example

On February 1, 2015, Rani purchased a four-story building in Manitoba for $500,000 and paid $25,000 GST on the purchase. The FMV of the property at that time was $500,000. The main floor contains a retail store. Rani leases the apartments on the three upper floors for long-term residential purposes. If Rani determines that 75% of the building relates to the residential part, she will enter 75% of the GST paid ($18,750) on line C in Part I of Section B. She will need to establish the FMV of the residential part (building and land) and enter that amount on line D in Part I of Section B

Builder

If you constructed a building that contains a residential part and a non-residential part, you should already have allocated the amounts between the residential part and the non-residential part when you calculated the tax deemed paid on the self-supply, since self-supply is required only on the residential part of the property.

Note

The amounts you enter in this part must only relate to the residential part of the property.

Line A

If you paid GST on the purchase or self-supply of the residential complex or addition, enter the total GST paid on line A.

If you paid HST on the purchase or self-supply of the residential complex or addition, the NRRP rebate is available for some of the federal part of the HST that you paid. Calculate the federal part of the HST paid on the purchase or self-supply by completing the applicable calculation for the rate of tax you paid. Enter the result on line A.

Line B

Enter on line B the FMV (see Fair market value) of the residential complex or addition (building and land) on the date you indicated that the tax became payable in Section B on page 1 of Form GST524. Do not include any GST/HST that is payable on the FMV.

Line C

Complete line C only if you are claiming a Type 6 rebate and you made a taxable purchase of the residential complex. Enter the purchase price of the complex, not including the GST/HST payable on the purchase.

Line D

Multiply the amount from line A by 36%. Enter the result on line D.

Line E

Enter on line E the total square metres of floor space for all of the residential units in the complex or addition (including any residential units that are not qualifying residential units). Do not include the square metres for common areas.

If all of the residential units of the complex are qualifying residential units, then the number of square metres you indicate on line E must equal the total number of square metres of floor space of all the units in column 2 in the chart in Part II.

Line F

Enter the amount that corresponds to the rate of tax that you paid on the purchase or self-supply of the residential complex or addition. This amount will be the maximum rebate amount per unit for your column 6 calculations in the chart in Part II.

Before completing the remaining lines in Part I, you will need to complete Part II and Part III on page 2.

Line G

Enter the amount from line G in Part III on page 2.

Line H

Enter the amount from line H in Part III on page 2. This is your NRRP rebate amount for some of the GST or federal part of the HST.

Line I

If your residential rental property is situated in Ontario, enter the provincial rebate amount that you calculated on the applicable provincial rebate schedule on line I. If you are not entitled to claim the NRRP rebate for some of the federal part of the HST only because the FMV of the qualifying residential unit exceeds the maximum threshold amount, you are still entitled to claim the provincial NRRP rebate.

Enter “0” if the residential rental property is not situated in a province that has a provincial NRRP rebate.

Line J

Add the amounts you entered on line H and line I and enter the result on line J. This is your total NRRP rebate.

You are now ready to certify your application. Go to Section F on page 4 of Form GST524. For more information, see Section F – Certification.

Part II – Rebate calculation chart

Enter the amounts from lines B, D, E, and F of Part I in the area above the chart. Complete one row of the chart for each unit. If you need more space, make a copy of the chart or use another one.

If you use more than one chart, number the pages and attach them together. Send them with your rebate application (Form GST524).

Column 1

Enter in column 1 the unit number of the qualifying residential unit for which you are claiming a rebate. Only qualifying residential units (see What is a qualifying residential unit?) are eligible for the rebate. Complete one row of the chart for each unit.

Column 2

Enter in column 2 the square metres of floor space of the unit.

Column 3

Calculate the percentage of floor space of each qualifying residential unit. To do this, divide the number of square metres of floor space of the unit in column 2 by the total square metres of floor space of all of the residential units on line E. Multiply the result by 100 to get a percentage. Enter this percentage in column 3.

Column 4

Calculate the unit FMV of the qualifying residential unit. To do this, multiply the amount from line B by the percentage of floor space of the unit in column 3. Enter the result in column 4.

Column 5

Multiply the amount from line D by the percentage of floor space of the unit in column 3. Enter the result in column 5.

Column 6

To determine the maximum rebate amount, enter the amount in column 5 or the amount from line F, whichever is less, for each qualifying residential unit.

Complete column 7 only if the amount in column 5 exceeds the maximum rebate amount in column 6. Otherwise, enter the amount from column 6 in column 8.

Column 7

Subtract from $450,000 the amount from column 4 and divide the result by 100,000. Enter this result in column 7.

If the result is negative, enter “0”. This means that an NRRP rebate amount for some of the GST or federal part of the HST is not payable since the FMV exceeds the maximum threshold for this rebate.

Column 8

Calculate the total NRRP rebate for some of the GST or federal part of the HST for the qualifying residential unit. If you did not have to complete column 7, enter the amount from column 6. If you had to complete column 7 because the amount in column 5 exceeded the amount from line F, multiply the amount in column 6 by the amount in column 7. Enter the result in column 8.

Part III – Rebate totals for application Type 6 and Type 7

Line G

Add up the total of all units you entered in Column 1 of the chart in Part II and enter the total on line G.

Line H

Enter on line H the total of all amounts you calculated in column 8 of the chart in Part II. If you needed extra space and used more than one copy of the chart, total all of the amounts in column 8 from all pages and enter the total NRRP rebate amount for some of the GST or federal part of the HST for all of the qualifying residential units on line H.

You are now ready to complete lines G to J in Part I on page 1.

Section C – Rebate calculation for Type 8 – Unit in a co-op

For a co-op, complete one rebate application (Form GST524) and one supplement (Form GST525) for each co-op unit in the complex that is a qualifying residential unit.

Line K

If you paid GST on the purchase or self-supply of the residential complex or addition, enter the total GST paid on line K.

If you paid HST on the purchase or self-supply of the residential complex or addition, the NRRP rebate is available for some of the federal part of the HST that you paid. Calculate the federal part of the HST paid on the purchase or self-supply by completing the applicable calculation for the rate of tax you paid. Enter the result on line K.

Line L

Enter on line L the FMV (see Fair market value) of the residential complex or addition (building and land) on the date you indicated that the tax became payable on the purchase or self-supply in Section B on page 1 of Form GST524. Do not include any GST/HST that is payable on the FMV.

Line M

If the co-op purchased the residential complex, enter on line M the purchase price of the residential complex (not including the GST/HST payable on the purchase).

Line N

Enter on line N the total floor space, in square metres, of the unit.

Line O

Enter on line O the total square metres of floor space for all of the residential units in the newly constructed or substantially renovated complex (including any residential units that are not qualifying residential units). Do not include the square metres for common areas.

If you are claiming an NRRP rebate for a single unit residential complex, including a duplex, a residential condominium unit or an addition to a multiple unit residential complex that only includes one residential unit, the square metres of floor space that you enter on line O will be the same as the total floor space you entered on line N.

Line P

Calculate the unit percentage of floor space. To do this, divide the amount of square metres of floor space for the unit from line N by the total square metres of floor space of all of the residential units (from line O). Multiply the result by 100 to get a percentage. Enter this percentage on line P.

Line Q

Calculate the FMV of the qualifying residential unit. To do this, multiply the amount from line L by the percentage of floor space of the unit from line P. Enter the result on line Q.

Line R

Multiply the amount from line K by 36%. Multiply that result by the percentage of floor space from line P.

Enter this result on line R.

Line S

Enter the amount that corresponds to the rate of tax that you paid on line S.

Line T

If the amount on line Q is $350,000 or less, enter the amount from line S on line T. If the amount on line Q is more than $350,000, complete the calculation as indicated and enter the result on line T.

If the result is negative, enter “0.” This means that an NRRP rebate amount for some of the GST or federal part of the HST is not payable since the FMV exceeds the maximum threshold for this rebate.

Line U

Your NRRP rebate is reduced by any GST/HST new housing rebate that the purchaser of a share of the capital stock of the co-op is entitled to claim for the unit that the share entitles them to. Complete lines U to W only if the purchaser was entitled to claim the GST/HST new housing rebate. If not, enter “0” on line W and go to line X.

Enter on line U the total amount of the sale price for the share of the capital stock.

Line V

Enter on line V the result of the calculation up to the maximum that applies, as indicated under “Rebate rate”. Complete the calculation at line V using the rebate rate that applies to you.

Rebate rate

Only one rebate rate can apply.

Use 1.57% if the unit is located in Nova Scotia, the co-op had to pay HST at 15%, and the agreement for the sale of the share was entered into after June 30, 2010.

If your rebate rate is 1.57%, the maximum you can enter on line V is $6,300.

Use 1.58% if the house is located in Prince Edward Island, possession of the house was first transferred to the purchaser after March 31, 2013, and you had to account for the HST at 14% on the self-supply of the house and land.

If your rebate rate is 1.58%, the maximum you can enter on line V is $6,300.

Use 1.60% if the unit is located in

  • Ontario, the co-op had to pay HST at 13%, and the purchaser of the share files their GST/HST new housing rebate application after June 30, 2010; or
  • New Brunswick or Newfoundland and Labrador, the agreement for the sale of the share was entered into after June 30, 2010, and the purchaser of the share files their GST/HST new housing rebate application after that date.

If your rebate rate is 1.60%, the maximum you can enter on line V is $6,300.

Use 1.61% if the unit is located in British Columbia, the co-op had to pay HST at 12% before April 1, 2013, and the purchaser of the share files their GST/HST new housing rebate application after June 30, 2010.

If your rebate rate is 1.61%, the maximum you can enter on line V is $6,300.

Use 1.71% if one of the following situations applies to you:

  • Situation A: The co-op had to pay GST at 5% or, where the unit is located in Nova Scotia, New Brunswick, or Newfoundland and Labrador, the co-op had to pay HST at 13% and the agreement for the sale of the share was entered into before April 7, 2010.
  • Situation B: The unit is located in New Brunswick or Newfoundland and Labrador, the purchaser of the share files their GST/HST new housing rebate application after April 6, 2010, and the agreement for the sale of the share was entered into after April 6, 2010, but before July 1, 2010.
  • Situation C: The unit is located in Nova Scotia, the co-op had to pay the HST at 13%, and the agreement for the sale of the share was entered into after April 6, 2010, but before July 1, 2010.

If your rebate rate is 1.71%, the maximum you can enter on line V is $6,300.

Use 2.04% if the co-op had to pay GST at 6% or HST at 14%.

If your rebate rate is 2.04%, the maximum you can enter on line V is $7,560.

Use 2.34% if the co-op had to pay GST at 7% or HST at 15% before July 1, 2006.

If your rebate rate is 2.34%, the maximum you can enter on line V is $8,750.

Line W

Complete the calculation that corresponds to the rebate rate you used to complete line V. Only one calculation will apply to your situation.

If the amount from line U is equal to or less than the threshold amount indicated on the form, enter the amount from line V on line W. If the amount on line U is more than the threshold amount indicated on the form, complete the calculation as indicated and enter the result on line W.

If the result is negative, enter “0.” This means that a GST/HST new housing rebate amount for some of the GST or federal part of the HST is not payable to the purchaser of the share since the FMV exceeds the maximum threshold amount for that rebate.

Line X

Subtract the amount on line W from the amount on line T. Enter the result on line X. This is your NRRP rebate amount for some of the GST or federal part of the HST.

Line Y

If your residential rental property is situated in British Columbia and the tax became payable before April 1, 2013, or if your residential rental property is situated in Ontario, enter the provincial rebate amount that you calculated on the applicable provincial rebate schedule on line Y. If you are not entitled to claim the NRRP rebate for some of the federal part of the HST only because the FMV of the qualifying residential unit exceeds the maximum threshold amount, you are still entitled to claim the provincial NRRP rebate.

Enter “0” if the residential rental property is not situated in a province that has a provincial NRRP rebate.

Line Z

Add the amounts you entered on line X and line Y and enter the result on line Z. This is your total NRRP rebate.

You are now ready to certify your application. Go to Section F on page 4 of Form GST524. For more information, see Section F – Certification.

Completing the provincial rebate schedules

To claim the provincial new residential rental property (NRRP) rebate, all eligible claimants, regardless of the application type, must complete sections A, B, C, and F of Form GST524, GST/HST New Residential Rental Property Rebate Application, and the applicable provincial rebate schedule.

Note

You have to complete Form GST524 even if you are not entitled to claim the NRRP rebate for some of the federal part of the HST only because the fair market value (FMV) of the property exceeds the maximum threshold amount for that rebate.

If the rental property is located in British Columbia, use Form RC7524-BC, GST524 British Columbia Rebate Schedule. For properties in Ontario, use Form RC7524-ON, GST524 Ontario Rebate Schedule.

Note

The provincial NRRP rebate is not available on the sale or self-supply of a residential rental property in British Columbia, where the tax became payable after March 31, 2013.

The application types and filing deadlines for the provincial NRRP rebate for some of the provincial part of the HST are generally the same as for the GST/HST NRRP rebate. For more information, see Application types.

For housing in British Columbia, the filing deadlines are subject to additional conditions. Other than for a unit in a co-op, a rebate application cannot be filed after March 31, 2015. In the case of a unit in a co-op, a rebate application cannot be filed after March 31, 2017.

Send your completed provincial rebate schedule together with Form GST524 and, if applicable, Form GST525 to the address on Form GST524.

For information on when tax is payable on the purchase of housing, see Timing rules for when tax is payable.

For information on when tax is payable on a self-supply, see What is a self-supply?.

The following completion instructions apply to both provincial rebate schedules.

Section A – Claimant information

It is important that you enter your legal name and business number, if applicable, in case this schedule becomes separated from your GST524 rebate application.

After completing Section A, complete only the section that applies to your situation, depending on the application type and whether you are claiming a provincial NRRP rebate for a single unit or multiple units.

Section B – Rebate calculation for Type 6 (single unit)

For information on Type 6 applications, see Application Type 6: Lease of building and land.

Note

If the property is situated in British Columbia , a Type 6 provincial NRRP rebate is no longer available.

Line A

The provincial NRRP rebate is only available for some of the provincial part of the HST paid on the purchase or self-supply of the residential complex or addition. To calculate the provincial part of the HST, multiply the total HST paid on the purchase or self-supply by the fraction indicated at line A of the schedule and enter the result on line A.

Line B

Enter on line B the fair market value (FMV) of the residential complex or addition (building and land) on the date the tax became payable on the purchase or self-supply (as you indicated in Section B on page 1 of Form GST524). Do not include any HST that is payable on the FMV.

For more information, see What is a self-supply? and Fair market value.

Line C

If you purchased the residential complex, enter on line C the purchase price of the complex, not including the HST payable on the purchase price.

Line D

If the property is situated in Ontario, multiply the amount from line A by 75% and enter on line D the result of the calculation or $24,000, whichever amount is less.

If the property is situated in British Columbia, a Type 6 provincial NRRP rebate is no longer available.

This is your provincial NRRP rebate amount.

If you are entitled to claim an NRRP rebate for some of the federal part of the HST, complete sections A, B, C, D, and F of Form GST524 and enter the amount from line D of this form on line G of Form GST524.

If you are not entitled to claim an NRRP rebate for some of the federal part of the HST, you do not have to enter this amount on Form GST524. However, you have to complete sections A, B, C, and F of Form GST524.

If you have also completed Form GST524, you are now ready to file your NRRP rebate application. See Filing your NRRP rebate application.

Section C – Rebate calculation for Type 7 (single unit)

You are not entitled to claim this rebate if the purchaser of the building part of the complex is not entitled to claim the provincial new housing rebate.

For information on Type 7 applications, see Application Type 7: Sale of building and lease of land.

Note

If the property is situated in British Columbia, a Type 7 provincial NRRP rebate is no longer available.

Line E

The provincial NRRP rebate is only available for some of the provincial part of the HST paid on the self-supply. To calculate the provincial part of the HST, multiply the total HST paid on the self-supply by the fraction indicated at line E of the schedule and enter the result on line E.

Line F

Enter on line F the FMV of the residential complex or addition (building and land) on the date tax became payable on the self-supply (the date you indicated in Section B on page 1 of Form GST524). Do not include any HST that is payable on the FMV. For more information, see What is a self-supply? and Fair market value.

Line G

If the property is situated in Ontario, multiply the amount from line E by 75% and enter on line G the result of the calculation or $24,000, whichever amount is less.

If the property is situated in British Columbia, a Type 7 provincial NRRP rebate is no longer available.

Line H

Enter on line H the sale price for the building only.

Line I

Your provincial NRRP rebate is reduced by the provincial new housing rebate that the purchaser of the building part of the complex is entitled to claim. If the purchaser of the building part of the complex is not entitled to claim the provincial new housing rebate, you are not entitled to claim the provincial NRRP rebate.

To determine the reduction, multiply the amount from Line H by the percentage indicated at line I of the schedule.

For Ontario, enter the result of the calculation or $24,000, whichever is less.

Line J

If the property is situated in Ontario, subtract the amount on line I from the amount on line G and enter on line J  the result of the calculation or $24,000, whichever is less.

If the property is situated in British Columbia, a Type 7 provincial NRRP rebate is no longer available.

This is your provincial NRRP rebate amount.

If you are entitled to claim an NRRP rebate for some of the federal part of the HST, complete sections A, B, C, D, and F of Form GST524 and enter the amount from line J of this form on line M of Form GST524.

If you are not entitled to claim an NRRP rebate for some of the federal part of the HST, you do not have to enter this amount on Form GST524. However, you have to complete sections A, B, C, and F of Form GST524.

If you have also completed Form GST524, you are now ready to file your NRRP rebate application. See Filing your NRRP rebate application.

Section D – Rebate calculation for Type 8 (unit in a co-op)

A provincial NRRP rebate for some of the provincial part of the HST is available under Type 8 only for units in a co-op that are qualifying residential units. For information on Type 8 applications, see Application Type 8: Co-operative housing corporation (co-op) units.

Note

If the property is situated in British Columbia and the tax became payable on the purchase or self-supply after March 31, 2013, a provincial NRRP rebate is not available.

Line K

The provincial NRRP rebate is only available for some of the provincial part of the HST paid on the purchase or self-supply of the complex. To calculate the provincial part of the HST, multiply the total HST paid on the purchase or self-supply by the fraction indicated at line K of the schedule and enter the result on line K.

Line L

Enter on line L the FMV of the residential complex or addition (building and land) on the date tax became payable on the purchase or self-supply (as you indicated in Section B on page 1 of Form GST524). Do not include any HST that is payable on the FMV. For more information, see What is a self-supply? and Fair market value.

Line M

Enter on line M the purchase price of the residential complex, not including the HST.

Line N

Enter on line N the total floor space, in square metres, of the qualifying residential unit.

Line O

Enter on line O the square metres of floor space for all of the residential units in the newly constructed or substantially renovated complex (including any residential units that are not qualifying residential units). Do not include the square metres for common areas.

If you are claiming a rebate for a single unit residential complex, including a duplex, a residential condominium unit or an addition to a multiple unit residential complex that only includes one residential unit, the square metres of floor space that you enter on line O will be the same as the total floor space you entered on line N.

Line P

Calculate the unit percentage of floor space. To do this, divide the amount of square metres of floor space for the unit (from line N) by the total square metres of floor space of all of the residential units (from line O). Multiply the result by 100 to get a percentage. Enter this percentage on line P.

Line Q

Calculate the FMV of the qualifying residential unit. To do this, multiply the amount from line L by the percentage of floor space of the unit from line P. Enter the result on line Q.

Line R

Multiply the amount from line K by the percentage indicated at line R of the schedule. Multiply that result by the percentage of floor space from line P.

For Ontario, enter on line R the result of the calculation or $24,000, whichever is less.

For British Columbia, enter on line R the result of the calculation, up to the maximum that applies to your situation:

  • if the HST became payable on the purchase or self-supply before April 1, 2012, the maximum is $26,250; or
  • if the HST became payable on the purchase or self-supply after March 31, 2012, and before April 1, 2013, the maximum is $42,500.

Line S

Your provincial NRRP rebate is reduced by any provincial new housing rebate that a purchaser of a share of the capital stock of the co-op is entitled to claim for the unit. Complete lines S and T only if the purchaser was entitled to claim the new housing rebate for some of the provincial part of the HST. If not, enter “0” on line T and go to line U.

Enter on line S the total amount of the sale price for the share of the capital stock.

Line T

Multiply the amount from line S by the percentage indicated at line T of the schedule and enter the result on line T.

Line U

Subtract the amount on line T from the amount on line R and enter on line U:

  • for Ontario, the result of the calculation or $24,000, whichever is less; or
  • for British Columbia, the result of the calculation, up to the maximum that applies to your situation:
    • if the HST became payable on the purchase or self-supply before April 1, 2012, the maximum is $26,250; or
    • if the HST became payable on the purchase or self-supply after March 31, 2012, and before April 1, 2013, the maximum is $42,500.

This is your provincial NRRP rebate amount.

If you are entitled to claim an NRRP rebate for some of the federal part of the HST, complete sections A, B, C, and F of Form GST524, sections A and C of Form GST525, and enter the amount from line U of this form on line Y of Form GST525.

If you are not entitled to claim an NRRP rebate for some of the federal part of the HST, you do not have to enter this amount on Form GST525. However, you have to complete sections A, B, C, and F of Form GST524.

If you have already completed Form GST524 and GST525 (if applicable), you are now ready to file your NRRP rebate application. See Filing your NRRP rebate application.

Section E – Rebate calculation for Type 6 and Type 7 (multiple units)

For information on Type 6 applications, see Application Type 6: Lease of building and land.

For information on Type 7 applications, see Application Type 7: Sale of building and lease of land.

Part I - Calculation for unit(s) in a multiple unit residential complex or addition

Line V

The provincial NRRP rebate is only available for the provincial part of the HST paid on the purchase or self-supply of the complex or addition. To calculate the provincial part of the HST, multiply the total HST paid on the purchase or self-supply by the fraction indicated at line V of the schedule and enter the result on line V.

Note

If the property is situated in British Columbia, a Type 6 or Type 7 provincial NRRP rebate is no longer available.

Line W

Enter on line W the FMV of the residential complex or addition (building and land) on the date tax became payable on the purchase or self-supply (as you indicated in Section B on page 1 of Form GST524). Do not include any GST/HST that is payable on the FMV. For more information, see What is a self-supply? and Fair market value.

Line X

If you purchased the residential complex, enter on line X the purchase price of the complex, not including the HST payable on the purchase price.

Line Y

Multiply the amount from line V by the percentage indicated at line Y of the schedule and enter the result on line Y.

Line Z

Enter on line Z the total square metres of floor space for all residential units in the newly constructed or substantially renovated complex (including any residential units that are not qualifying residential units). Do not include the square metres for common areas.

Part II - Rebate calculation chart

Complete one row of the chart for each qualifying residential unit. If you need more space, make a copy of the chart or use another one.

If you use more than one chart, number the pages and attach them together. Send them with your NRRP rebate application (Form GST524).

Column 1

Enter in column 1 the unit number of the qualifying residential unit for which you are claiming a rebate. Complete one row of the chart for each unit.

Column 2

Enter in column 2 the square metres of floor space of the unit.

Column 3

Calculate the percentage of floor space of each unit. To do this, divide the number of square metres of floor space of the unit (in column 2) by the total square metres of floor space of all of the residential units (on line Z). Multiply the result by 100 to get a percentage. Enter this percentage in column 3.

Column 4

Multiply the amount from line Y by the percentage of floor space of the unit in column 3. Enter the result in column 4.

Column 5 (Ontario only)

Enter the amount from column 4 or the maximum indicated at the top of column 5, whichever is less. This is the provincial NRRP rebate for the unit.

Column 5 and 6 (BC only)

If the property is situated in British Columbia, a Type 6 or Type 7 provincial NRRP rebate is no longer available.

Part III – Rebate totals for application Type 6 and Type 7 (unit(s) in a multiple unit residential complex or addition)

Line AA

Add up the total of all units you entered in Column 1 of the chart in Part II and enter the total on line AA.

Line BB

Enter on line BB:

  • for Ontario, the total amounts you calculated in column 5 of the chart in Part II.
  • for British Columbia, a Type 6 or Type 7 provincial NRRP rebate is no longer available.

If you needed extra space and used more than one copy of the chart, total all of the rebate from all of the pages and enter the total rebate amount for all of the qualifying residential units listed in the chart.

This is your total provincial NRRP rebate amount.

If you are entitled to claim an NRRP rebate for some of the federal part of the HST, complete sections A, B, C, and F of Form GST524, sections A and B of Form GST525, and enter the amount from line BB of this form on line I of Form GST525.

If you are not entitled to claim an NRRP rebate for some of the federal part of the HST, you do not have to enter this amount on Form GST525. However, you have to complete sections A, B, C, and F of Form GST524.

If you have also completed Form GST524, you are now ready to file your NRRP rebate application. See Filing your NRRP rebate application.

Section F - Rebate calculation for Type 9A and Type 9B

A provincial NRRP rebate for some of the provincial part of the HST for a lease of land may be available under application Type 9A or Type 9B. For information on Type 9A and Type 9B rebates, see Application Type 9A or Type 9B: lease of land.

Note

If the property is situated in British Columbia, a Type 9A or 9B provincial NRRP rebate is no longer available.

Line CC

The provincial NRRP rebate is only available for the provincial part of the HST.

The amount you have to enter on line CC is determined differently depending on whether you paid tax:

  • calculated on the FMV of the land; or
  • equal to the basic tax content of the land.

If you paid HST on the FMV of the land, multiply the HST paid by the fraction indicated at line CC of the schedule to calculate the provincial part of the HST. Enter the result on line CC.

If you paid tax equal to the basic tax content of the land, enter the provincial part of the HST that is included in the basic tax content of the land on line CC.

For more information, see GST/HST Memorandum 19.2.3, Residential Real Property – Deemed Supplies.

Line DD

Enter on line DD the FMV of the land at the time the self-supply occurred (the date you indicated in Section B on page 1 of Form GST524). Do not include any HST that is payable on the FMV. For more information, see What is a self-supply? and Fair market value.

Note

A self-supply can occur if you give possession of the land under an exempt lease for the residential use of the land. In this case, you are deemed to have paid the HST on the FMV of the land at the time of self-supply. A self-supply can also occur if there is a change in use of the land as described above. In this case, you are deemed to have paid the HST equal to the basic tax content of the land at the time of the change in use. For more information, see GST/HST Memorandum 19.2.3, Residential Real Property - Deemed Supplies.

Line EE

Multiply the amount from line CC by the percentage indicated at line EE of the schedule. Enter the result on line EE.

Notes

If the lease is for land that is not a site in a residential trailer park or an addition to such a park, go to line II.

If the lease is for land in a residential trailer park or an addition to such a park, continue to line FF.

Line FF

Enter on line FF the total number of sites in the residential trailer park or in the addition to it at the time of self-supply.

Line GG

Divide the amount on line CC by the number of sites indicated on line FF and enter the result on line GG.

Line HH

If the land is situated in Ontario, multiply the amount from line GG by 75% and enter on line HH the result of the calculation or $7,920, whichever amount is less.

If the land is situated in British Columbia, a Type 9A or 9B provincial NRRP rebate is no longer available.

Line II

If the leased land is not a site in a residential trailer park or an addition to such a park, enter:

  • for Ontario, the amount from line EE or $7,920, whichever is less; or

If the leased land is situated in British Columbia, a Type 9A or 9B provincial NRRP rebate is no longer available.

If the leased land is a site in a residential trailer park or an addition to such a park, enter the result of line HH multiplied by line FF.

This is your provincial NRRP rebate amount.

If you are entitled to claim an NRRP rebate for some of the federal part of the HST, complete sections A, B, C, E, and F of Form GST524 and enter the amount from line II of this form on line U of Form GST524.

If you are not entitled to claim an NRRP rebate for some of the federal part of the HST, you do not have to enter this amount on Form GST524. However, you have to complete sections A, B, C, E, and F of Form GST524.

If you have also completed Form GST524, you are now ready to file your NRRP rebate application. See Filing your NRRP rebate application.

Repayment of the NRRP rebate

You will have to repay the NRRP rebate if you claimed a rebate for Type 6 – Lease of building and land, and all of the following conditions are met:

  • the rebate was for a qualifying residential unit (other than a unit located in a multiple unit residential complex);
  • unit is sold within one year after it is first occupied as a place of residence after its construction or after the last substantial renovation of the unit was substantially completed (except when the unit is seized or repossessed by a creditor, or transferred to an insurer to settle an insurance claim); and
  • the purchaser is not buying the unit for his or her use as a primary place of residence or for a relation of the purchaser.

In this situation, you will have to repay an amount equal to the rebate plus interest at the prescribed rate. The interest will apply for the period beginning on the day the rebate was paid to you or used to reduce an amount you owed and ending on the day you repay the rebate.

Filing your NRRP rebate application

If you are a GST/HST registrant, you may be able to include your total new residential rental property (NRRP) rebate amount, including any provincial NRRP rebate amount, on your GST/HST return.

Note

If the property for which you are claiming an NRRP rebate is owned by more than one person, you will not be able to include the NRRP rebate amount on your GST/HST return. In this case, mail the NRRP rebate application and supporting documentation to the address listed on the chart below.

Most GST/HST registrants have to file their GST/HST returns electronically. For more information, see GST/HST Info Sheet GI-099, Builders and Electronic Filing Requirements, and Guide RC4022, General Information for GST/HST Registrants, or go to Goods and services tax/harmonized sales tax (GST/HST).

If you are filing your GST/HST return using GST/HST NETFILE, and you have to report transitional information that relates to the April 1, 2013, implementation of the HST in Prince Edward Island, or the July 1, 2010, implementation of the HST in Ontario or British Columbia, enter the total amount of your NRRP rebate on line 1301 of Schedule A, Builders – Transitional Information, of your GST/HST NETFILE return. If you do not have to complete Schedule A, enter the total NRRP rebate amount on line 111 of your GST/HST NETFILE return.

If you file your return using one of the other electronic options, enter the total NRRP rebate amount on line 111 of your GST/HST return.

If you file a paper GST/HST return, enter the rebate on line 111.

If you are filing a paper return, send all of the following forms, and all other required documents, together with your return:

Use the chart below to identify the correct tax centre to send your completed form and any applicable provincial rebate schedule.

Tax centre

If you are:

Send your form to:

  • an individual, and your mailing address is located in one of the areas indicated below, OR
  • a GST/HST registrant located in one of the areas indicated below and you have filed your GST/HST return electronically.

Areas: Sudbury/Nickel Belt, Toronto Centre, Toronto East, Toronto West, Toronto North, or Barrie.

 

Sudbury Tax Centre
1050 Notre Dame Avenue
Sudbury ON P3A 5C1

  • an individual, and your mailing address is located anywhere in Canada, other than the areas mentioned above; OR
  • a GST/HST registrant located anywhere in Canada other than the areas mentioned above, and you have filed your GST/HST return electronically.
 

Summerside Tax Centre
275 Pope Road
Summerside
PE C1N 6A2

  • a GST/HST registrant who is eligible to file a paper GST/HST return. (In addition to your completed form and any applicable provincial rebate schedule, you have to send your return in which you claimed a deduction).

The tax centre indicated on your return.

If you report your rebate amount on an electronically filed return, you have to mail your rebate application no later than the day you file your return. 

Note

You cannot file your GST/HST return at a financial institution if you are offsetting an amount owing on the return by your NRRP rebate. In this case, you have to mail your return and remittance to the address shown on your return or use one of the electronic filing options. If you file your return at a financial institution, the processing of your return and rebate application may be delayed.

If you have questions about the status or processing of your rebate application, call 1-800-959-5525.

GST/HST transitional rebates

The GST/HST transitional rebate accounts for the reduction in the rate of GST/HST in 2006 and 2008. If you entered into a purchase and sale agreement for the purchase of a new residential complex before October 31, 2007, you may be entitled to claim one or both transitional rebates, depending on your situation.

2008 transitional rebate

You may be entitled to claim the 2008 transitional rebate if you and a builder entered into a purchase and sale agreement after May 2, 2006, and before October 31, 2007, to buy a new or substantially renovated residential complex and both ownership and possession transferred to you after December 31, 2007.

2006 transitional rebate

You may be entitled to a 2006 transitional rebate if you and a builder entered into a purchase and sale agreement before May 3, 2006, to buy a new or substantially renovated residential complex, both ownership and possession transferred to you after June 30, 2006, and either ownership or possession was transferred to you before January 1, 2008.

2006 and 2008 transitional rebates

You may be entitled to both the 2006 and 2008 transitional rebates if you and a builder entered into a purchase and sale agreement before May 3, 2006, to buy a new or substantially renovated residential complex and both ownership and possession transferred to you after December 31, 2007.

These rebates account for the reduction in the rate of GST/HST in 2006 and 2008. If you can claim an NRRP rebate, the transitional rebate will take this into account. If you cannot claim an NRRP rebate because the maximum threshold is exceeded, you may still be eligible to claim the transitional rebate. For more information, see Form GST193, GST/HST Transitional Rebate Application for Purchasers of New Housing.

Builders may also be able to claim the transitional rebate when they self-assess on a new residential complex and sell the building part of the complex to a person who leases the land part of the complex from that same builder. For more information, see Form GST192, GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land.

Publications and forms 

We offer a wide range of publications in both official languages. For a list of all GST/HST publications, go to
GST/HST related forms and publications.

  • Pamphlets and booklets are available on a variety of subjects.
  • Guides contain more detailed information on how the GST/HST affects specific types of businesses and organizations.
  • Info Sheets provide explanations on specific topics.
  • GST/HST Memoranda give more in-depth technical information on administrative and policy aspects of the GST/HST, and are aimed at tax professionals.
  • GST/HST Notices provide explanations on recent changes.
  • Technical Information Bulletins announce changes to GST/HST legislation and administrative policy in specific areas.

Revenu Québec administers the GST/HST in Quebec. If the physical location of your business is located in Quebec, contact Revenu Québec at 1-800-567-4692, unless you are a person that is a selected listed financial institution (SLFI) for GST/HST or QST purposes or both. If you are an SLFI, go to Financial institutions.

Forms 

There are a number of options available to businesses and organizations to make it easier to comply with the GST/HST. These options, called elections or applications, allow you to adapt the administrative requirements of the GST/HST to your own business activity. While some options are available to all registrants, other options are available only to organizations and businesses that meet certain conditions.

Other forms are used to remit an amount of tax. They are called returns or remittance vouchers.

Elections

You can use an election if you meet all the eligibility criteria.

You are responsible for ensuring that you meet the conditions of the election. At the time of an audit, we reserve the right to verify your eligibility and to disallow an election if you have not met the requirements.

Applications

Applications are different from elections. You have to meet the necessary requirements, and for many applications, you can call us or complete the form and mail it to us. We have to acknowledge that we have processed and approved your application before you can begin to use the procedure for which you have applied.

Online Services

Handling business taxes online

Save time using the CRA’s online services for businesses.

You can:

  • authorize a representative, an employee, or a group of employees, who has registered with Represent a Client, for online access to your business accounts;
  • request or delete authorization online through Represent a Client, if you are a representative;
  • register for online mail, get email notifications, and view your mail online;
  • calculate a balance that includes interest calculated to a future date;
  • authorize the withdrawal of a pre-determined amount from your bank account;
  • transfer payments and immediately view updated balances;
  • enrol for direct deposit, update your banking information, and view direct deposit transactions;
  • change addresses;
  • view answers to common enquiries, and if needed, submit account related enquiries; and
  • do much more.

To register or log in to our online services, go to:

For more information, go to E-services for Businesses.

For more information

What if you need help?

If you need more information after reading this publication, go to Goods and services tax/harmonized sales tax (GST/HST) or call 1-800-959-5525.

Direct deposit

Direct deposit is a faster, more convenient, reliable, and secure way to get your refunds and rebates deposited directly into your account at a financial institution in Canada.

For more information, go to Direct deposit.

Forms and publications

To get our forms or publications, go to Forms and publications for GST/HST

Teletypewriter (TTY) users

TTY users can call 1-800-665-0354 for bilingual assistance during regular business hours.

GST/HST rulings and interpretations

You can request a ruling or interpretation on how the GST/HST applies to a specific transaction for your operations. This service is provided free of charge. For the mailing address or fax number of the closest GST/HST Rulings Centre, see the publication RC4405, GST/HST Rulings – Experts in GST/HST LegislationGST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service, or call 1-800-959-8287.

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the Canada Revenue Agency (CRA); see the Taxpayer Bill of Rights.

If you are not satisfied with the service you received, try to resolve the matter with the CRA employee you have been dealing with or call the telephone number provided in the CRA’s correspondence. If you do not have contact information, go to Contact information.

If you still disagree with the way your concerns were addressed, you can ask to discuss the matter with the employee’s supervisor.

If you are still not satisfied, you can file a service complaint by filling out Form RC193, Service-Related Complaint.

If the CRA has not resolved your service-related complaint, you can submit a complaint with the Office of the Taxpayers’ Ombudsman.

For more information, go to Service-related Complaints or see Booklet RC4420, Information on CRA – Service Complaints.

Reprisal Complaint

If you believe that you have experienced reprisal, fill out Form RC459, Reprisal Complaint.

For more information about reprisal complaints, go to Reprisal Complaints.

Tax information videos

We have a number of tax information videos for small businesses on topics such as business income and expenses, GST/HST, and payroll. To watch our videos, go to Video gallery.

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