GST/HST Technical Information Bulletin B-087 “GST/HST new residential rental property rebate” November 2001

Applying for the New Residential Rental Property Rebate

…Registrants may offset the amount of the rebate on their return when calculating the...

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12-month test

• the use as a primary place of residence by each such individual
• must be for a period of at least one year, although not necessarily...

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Coming into force

The new residential rental property rebate applies to construction, substantial renovations, conversions or additions to rental...

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