GST/HST new residential rental property (NRRP) rebate

The GST/HST NRRP rebate applies to eligible rental accommodation and to land leased for a residence. The rental accommodation or land must be intended for long-term use as a residence.

You may qualify for a rebate if you:

• purchased or built a new residential rental property;
• substantially renovated residential rental property;
• made an addition to a multiple-unit residential rental complex;
• converted a commercial property into a residential rental property; or
• leased land for residential purposes (including the lease of sites in a residential trailer park).

Note
The builder-operators and purchasers of residential care facilities are entitled to claim a NRRP rebate even if they are supplying to their residents, nursing and/or personal care services that include a residential unit, provided that all of the other conditions for claiming the rebate are met. For more information, see New residential rental property rebate for residential care facilities.

The rebate will go to the person who paid the GST/HST: the landlord for rental accommodation, or to the lessor of the land for leased land. For more information, see Guide RC4231, GST/HST New Residential Rental Property Rebate.

If you are applying for a NRRP rebate, use Form GST524, New Residential Rental Property Rebate Application. If you are claiming a rebate for multiple units in a residential complex (excluding condominium units and duplexes), you also need to complete Form GST525, Supplement to the New Residential Rental Property Rebate Application-Multiple Units.

Generally, you may be eligible to claim the provincial NRRP rebate if you qualify for the federal NRRP rebate for a rental property located in Ontario or BC and you paid the HST. To claim your provincial NRRP rebate, use Form RC7524 BC, GST524 British Columbia Rebate Schedule, or Form RC7524 ON, GST524 Ontario Rebate Schedule. For more information, see Ontario new residential rental property rebate or BC new residential rental property rebate.

Transitional rules for the HST in Ontario and BC may apply to certain transactions for housing that straddle the July 1, 2010 implementation date. For more information, see Housing.

A retail sales tax (RST) transitional new housing rebate - Ontario and a provincial sales tax (PST) transitional housing rebate - British Columbia is available for new or substantially renovated housing in those provinces in certain situations where the construction straddles the July 1, 2010, implementation date.

2008 and 2006 GST/HST transitional rebates

Effective January 1, 2008, the GST rate was reduced from 6% to 5%, and the HST rate from 14% to 13%. In certain cases, GST at 6% or 7% or HST at 14% or 15% will apply to the purchase of a new house even where ownership and possession are transferred after December 31, 2007. In this case, you may be entitled to claim a transitional rebate. For more information, see GST/HST Transitional rebates.

Forms and publications

• Guide RC4231, GST/HST New Residential Rental Property Rebate
• Form GST524, GST/HST New Residential Rental Property Rebate Application
• Form GST525, Supplement to the New Residential Rental Property Rebate Application - Co-op Multiple Units
• Form RC7524 BC, GST524 British Columbia Rebate Schedule
• Form RC7524 ON, GST524 Ontario Rebate Schedule
• GST/HST Technical Information Bulletin B-092, Substantial Renovations and the GST/HST New Housing Rebate
• GST/HST Memoranda Series Chapter 19-0, Special Sectors: Real Property
• GST/HST Info Sheet GI-043, The 2008 GST/HST Rate Reduction and Purchases of New Housing
• GST/HST Info Sheet GI-045, Residential Care Facilities and Proposed Changes in the 2008 Budget