GST/HST New Residential Rental Property Rebate

RC4231(E) Rev.06

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This guide uses plain language to explain the most common tax situations. If you need more help after you read this guide, call our Business Enquiries line at 1-800-959-5525.

Table of contents

• Before you start
  • What's new
  • Is this guide for you?
  • Internet
  • How to contact us
  • Forms and publications
  • Teletypewriter (TTY) users
  • Direct deposit
  • GST/HST and Quebec
• Terms we use in this guide
• Are you eligible to claim the rebate?
  • Restrictions
• Application types
  • Required documents
  • Application type 6: Lease of building and land
  • Application type 7: Sale of building and lease of land
  • Application type 8: Co-operative housing corporation
  • Application type 9: Lease of land
• Completing your rebate application
  • Section A - Claimant information
  • Section B - Property information
  • Section C - Housing and application type information
  • Section D - Certification
  • Section E - Rebate calculation
• Completing the supplement
  • Section A - Claimant information
  • Section B - Rebates
  • Section C - Rebate calculation
• Repayment of the rebate
• GST/HST Transitional rebate
• Filing your rebate application
• Your opinion counts!

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