RC4231(E) Rev. 25

The CRA’s publications and personalized correspondence are available in braille, large print, e-text, and MP3. For more information. For more information, go to About multiple formats or call 1-800-959-5525.

Unless otherwise stated, all legislative references are to the Excise Tax Act or, where appropriate, the GST/HST Regulations.

The CRA uses the term Indian because it has legal meaning under the Indian Act.

This guide uses plain language to explain the most common tax situations. It is provided for information only and does not replace the law.

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?
• What's new?
• Definitions
• Determing which rental properties qualify for the GST/HST NRRP rebate
  • Restrictions
  • Determining if you a builder for GST/HST purposes
  • What is a self-supply?
  • What is a qualifying residential unit?
  • Fair market value limitation
    • Timing rules for when tax is payable
• Provincial NRRP rebate
• Application types
  • Application Type 6: Lease of building and land
    • Purchaser/landlord
    • Builder/landlord
    • Filing deadlines for application Type 6
    • Required documents for application Type 6
  • Application Type 7: Sale of building and lease of land
    • Filing deadline for application Type 7
    • Required documents for application Type 7
  • Application Type 8: Cooperative housing corporation (co-op) units
    • Co-op purchaser/landlord
    • Co-op Builder/landlord
    • Filing deadlines for application Type 8
    • Required documents for application Type 8
  • Application Type 9A or Type 9B: Lease of land
    • Filing deadlines for application Type 9
    • Required documents for application Type 9
• Applying for the rebate
  • Forms to fill out
    • Single unit residential complex or residential condominium unit
    • Lease of land
    • Cooperative housing corporation
    • Multiple unit residential complex (other than a co-op)
  • Documents you have to send to the CRA
  • Documents you have to keep
• Filling out Form GST524
  • Part A – Claimant information
  • Part B – Property information
    • Purchaser
    • Builder
    • Co-op
    • Land
  • Part C – Housing and application type information
  • Part D – Rebate calculation for Type 6 and Type 7
    • Section 1 – Rebate calculation for Type 6 and Type 7
    • Section 2 – Calculation for Type 6 only
    • Section 3 – Calculation for Type 7 only
  • Part E – Rebate calculation for Type 9A and Type 9B
  • Part F – Certification
• Filling out Form GST525
  • Part A – Claimant information
  • Part B – Rebate calculation for Type 6 and Type 7
    • Section 1 – Rebate calculation for units in a multiple unit residential complex or addition
    • Section 2 – Rebate calculation chart
    • Section 3 – Rebate totals for application Type 6 and Type 7
  • Part C – Rebate calculation for Type 8 – Unit in a co-op
• Filling out Form RC7524-NL, GST524 Newfoundland and Labrador Rebate Schedule
  • Part A – Claimant information
  • Part B – Rebate calculation for Type 6 (single unit)
  • Part C – Rebate calculation for Type 7 (single unit)
  • Part D – Rebate calculation for Type 8 (unit in a co-op)
  • Part E – Rebate calculation for Type 6 and Type 7 (unit(s) in a multiple-unit residential complex or addition)
    • Section 1 – Calculation for unit(s) in a multiple-unit residential complex or addition
    • Section 2 – Rebate calculation chart
    • Section 3 – Rebate totals for application Type 6 and Type 7 (unit(s) in a multiple unit residential complex or addition)
• Part F – Rebate calculation for Type 9A and Type 9B
• Filling out Form RC7524-ON, GST524 Ontario Rebate Schedule
  • Part A – Claimant information
  • Part B – Rebate calculation for Type 6 (single unit)
  • Part C – Rebate calculation for Type 7 (single unit)
  • Part D – Rebate calculation for Type 8 (unit in a co-op)
  • Part E – Rebate calculation for Type 6 and Type 7 (multiple units)
    • Section 1 – Calculation for unit(s) in a multiple unit residential complex or addition
    • Section 2 – Rebate calculation chart
    • Section 3 – Rebate totals for application Type 6 and Type 7 (unit(s) in a multiple unit residential complex or addition)
  • Part F – Rebate calculation for Type 9A and Type 9B
• Repayment of the NRRP rebate
• Filing your NRRP rebate application
• Publications and forms
• Digital services
  • Handling your business taxes online
  • Electronic payments
• For more information
  • If you need help
  • Forms and publications
  • Electronic mailing lists
  • Tax Information Phone Service (TIPS)
  • Teletypewriter (TTY) users
  • Formal disputes (objections and appeals)
  • CRA service feedback program
  • Service complaints
  • Reprisal complaint
  • Cancel or waive penalties

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 fill out Form GST524, GST/HST New Residential Rental Property Rebate Application, Form GST525, Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units, Form RC7524‑NL, GST524 Newfoundland and Labrador Rebate Schedule, and Form RC7524-ON, GST524 Ontario Rebate Schedule.

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

• paid the GST/HST on the purchase of newly constructed or substantially renovated housing from a builder
• constructed, or hired someone else to construct, housing or an addition to multiple-unit housing and reported a self‑supply of the housing on a GST/HST return and remitted all net tax as reported in that return
• substantially renovated, or hired someone else to substantially renovate, housing and reported a self‑supply of the housing on a GST/HST return and remitted all net tax as reported in that return
• converted a non-residential property into housing and reported a self‑supply of the housing on a GST/HST return and remitted all net tax as reported in that return
• made an exempt lease or sublease of land to another person and reported a self‑supply of the land on a GST/HST return and remitted all net tax as reported in that return

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 self‑supply
• are an individual who purchased or constructed new housing or substantially renovated existing housing 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 Quebec Sales Tax (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?

Definitions

Addition to a multiple-unit residential complex is generally considered to be construction that expands the building envelope of an existing multiple-unit residential complex.

Basic tax content of a property generally means the amount of the GST/HST that was payable for the last acquisition of the property, and for any improvements made to the property since that last acquisition, less any amounts that were, or would have been, able to be recovered (for example, by rebate or remission, but not by input tax credits (ITC)). The calculation for the basic tax content takes into account any depreciation in the value of the property since it was last acquired (for example, when it was purchased or when it was last deemed to have been purchased, whichever occurred more recently).

For more information on how to calculate basic tax content, see Guide RC4022, General Information for GST/HST Registrants.

Builder, for the purposes of the GST/HST rebates, generally includes a person who is in the business of constructing or substantially renovating houses for sale. The house may be on land owned or leased by that builder. A builder may also include:

• a manufacturer or vendor of a new mobile home or floating home
• a person who buys an unoccupied new house for resale
• a person who acquires an interest in a house while the house is under construction or substantial renovation, and completes or engages another person to complete the construction or substantial renovation
• a person who has converted a non-residential property into a house without substantially renovating the property

An individual is not a builder unless they acquire, build, or substantially renovate housing, or hire someone else to build or substantially renovate housing, in the course of a business or an adventure or concern in the nature of trade of the individual. For example, an individual who buys, builds, or substantially renovates a house to use as their primary place of residence is generally not a builder of that house for GST/HST purposes.

A person hired to provide construction services on land that is leased or owned by someone else, and who does not have an interest in that land, is not generally considered to be a builder. For example, a contractor hired by an owner or a lessee of land to build a new house on the land or to substantially renovate an existing house on the land is not considered to be a builder of the house.

Cooperative housing corporation (co‑op) means a corporation established to provide a residential unit to its members by way of lease, licence, or similar arrangement for occupancy as a place of residence. A co‐op must operate at or near cost, at least 90% of the co‐op’s members must be individuals or other co‐ops who hold at least 90% of the co‑op’s shares, and none of the co‐op’s members (except for other co‐ops) can have more than one vote in the affairs of the co‑op.

Duplex means a residential complex that contains two residential units under one legal title (separate legal title does not exist for the individual units). This includes a single-family house that has a separate apartment for rent.

For the purposes of the GST/HST new residential rental property 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 the purposes of the GST/HST new residential rental property 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 calculated as 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 a body that is a society, a union, a club, an association, a commission or other organization of any kind.

Possession, in respect of real property for GST/HST purposes, generally means that you are entitled to 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 obtain insurance coverage, you may be considered to have possession of the property.

For purposes of the new residential rental property rebate, possession also means where a landlord gives use or occupancy of a residential unit to an individual for use as the individual’s primary place of residence.

For more information, see GST/HST memorandum 19-1, Real Property and the GST/HST.

Primary place of residence of an individual generally means the residence that the individual lives in on a permanent basis. An individual may have more than one residence, but is considered to have only one primary place of residence. For more information, see GST/HST Policy Statement P‐228, Primary Place of Residence.

Public service body means a charity, non-profit organization, municipality, university, public college, school authority, or hospital authority.

Purchase price, for purposes of the GST/HST new residential rental property rebate, means the total amount paid for new housing from a builder but not including:
any GST/HST payable for the purchase

• land transfer taxes or any provincial sales tax that may be payable by the purchaser
• fees charged by persons other than the builder, such as lawyer’s fees or survey costs paid to appraisers
• payments for goods and services paid directly to trade contractors other than the builder, even if these goods and services relate directly to the unit

Qualifying portion of basic tax content of a property generally means the portion of the basic tax content of the property that is attributable to the GST or the federal part of the HST. For more information, see Technical Information Bulletin B-087, GST/HST New Residential Rental Property Rebate.

Registrants may have to calculate the basic tax content of a property if they increase or decrease their use of the property in their commercial activities. Non-registrants may have to calculate the basic tax content of real property if they file a rebate for land leased for residential purposes.

Real property includes:

• a mobile home or floating home and any leasehold or ownership interest in such property
• in Quebec, immovable property and every lease of such property
• in any other place in Canada, all land, buildings of a permanent nature, and any interest in real property

Registrant means a person that is registered or required to be registered for the GST/HST, but generally excludes a person that is registered or required to be registered under special rules applicable to digital economy businesses unless that person registered under those special rules begins carrying on business in Canada, requiring them to register under the regular rules that apply to most persons.

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
• 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 means a residential unit that is for use as a place of residence and that 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 description (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 would generally be a residential condominium unit if the unit:

• is a residential complex that is for use as a place of residence
• is registered as a condominium unit under provincial law
• is owned under a deeded title separate from any other unit in the condominium building
• can be sold separately from the other units in the condominium building

Residential trailer park generally means a trailer park that includes at least two sites, where both of the following conditions are met:

• at least 90% of the sites are, or are intended to be, supplied under a lease, licence, or similar arrangement, under which continuous possession or use of a site is provided for a period of at least:
  • one month in the case of mobile homes or other residential units
  • twelve months in the case of travel trailers or motor homes, or similar vehicles that are not residential units
• the sites are serviced and accessible, and would be suitable for use by occupants of a mobile home as a place of residence of individuals throughout the year (whether or not the park in fact has mobile homes)

A residential trailer park includes the land and any buildings and other appurtenances to the land that are reasonably necessary for use by the occupants, or for the operation of the park. If a person has two or more trailer parks that are located right beside each other, the conditions apply to all of the sites, and 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
• 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 supplied by way of lease, licence or similar arrangement 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
  • has never been used or occupied for any purpose, but is intended to be used as a place of residence or lodging for individuals

Self‑contained residence, for the purposes of the GST/HST new residential rental property rebate, means either of the following:

• 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
• a residential unit that 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 the purposes of the GST/HST new housing rebate and the GST/HST new residential rental property 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. The CRA considers 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.

Substantial completion generally means that the construction or substantial renovation of a house is at a stage of completion (generally 90% or more) where an individual can reasonably inhabit the premises. Minor repairs, adjustments, or outstanding upgrades are not considered to impair the use and enjoyment of the house as a place of residence.

Substantial renovation (for the purposes of new housing rebates) – Major changes have to be made to meet the definition of a substantial renovation. In a major renovation project, the interior of a building is essentially gutted. Generally, 90% or more of the interior of the existing housing has to be removed or replaced to qualify as a substantial renovation (the 90% test).

You do not have to remove or replace the foundation, exterior and interior supporting walls, roof, floors, and staircases to meet the 90% test.

Only livable areas count towards a substantial renovation, including finished basements and finished attics. Livable areas do not include garages or crawl spaces. Work done to partially complete a basement but not make it a livable basement does not count toward the 90% test.

Determining which rental properties qualify for the GST/HST NRRP rebate

In this publication, the term housing may refer to a duplex, a multiple-unit residential complex, a residential condominium unit, a residential complex, or to sites in a residential trailer park.

You generally pay the goods and services tax/harmonized sales tax (GST/HST) when you purchase new or substantially renovated housing from a builder. As a general rule, a person who acquires a taxable supply of a residential complex or an interest in a residential complex pays the GST/HST to the builder. However, if the purchaser, other than an individual, is registered for the GST/HST, the purchaser has to report and pay the tax directly to the CRA. A purchaser who is a GST/HST registrant and will be using the residential complex as rental housing must report and remit the tax due on Form GST60, GST/HST Return for Purchase of Real Property or Carbon Emission Allowances.

If you are the builder of residential rental housing, or if you make an addition to a multiple-unit residential complex that is a 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 or addition as a place of residence (see “What is a self‑supply?"). A builder that is a GST/HST registrant must report and remit the tax due on their regular return. A builder who is not a GST/HST registrant must report and remit the tax due by filing the non-personalized return, Form GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-Personalized).

As a residential landlord, you cannot claim an input tax credit (ITC) to recover the GST/HST paid or payable on the purchase of housing or that you accounted for on the self‑supply of the housing 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 the fair market value of the rental unit is less than $450,000 and one of the following situations applies to you:

• you paid the GST/HST on the purchase of newly constructed or substantially renovated housing or you paid the GST/HST on the purchase of an interest in the housing and you leased the housing or units in the housing to another person for residential use by an individual
• you are a builder and you reported the GST/HST on a GST/HST return and remitted all net tax as reported on that return for the self‑supply of housing or an addition to a multiple-unit housing that you leased to another person for residential use by an individual
• you are a builder and you reported the GST/HST on a GST/HST return and remitted all net tax as reported on that return for the self‑supply of housing or an addition to a multiple-unit housing and you made an exempt sale of the building and an exempt long‑term lease of the land under a single written agreement
• you are a cooperative housing corporation (co‑op) and you paid the GST/HST on the purchase of newly constructed or substantially renovated housing or paid the GST/HST on the purchase of an interest in the housing from a builder and you leased units in the housing for long‑term residential use
• you are a co‑op and you reported the GST/HST on a GST/HST return and remitted all net tax as reported on that return for the self‑supply of housing or an addition to multiple-unit housing and you leased units in the housing for long‑term residential use
• you reported the GST/HST on a GST/HST return and remitted all net tax as reported on that return for the self‑supply of land that you leased to another person for long‑term residential use by an individual

If your residential rental property is situated in Ontario or in Newfoundland and Labrador, in addition to the GST/HST NRRP rebate for some of the federal part of the HST, you may be eligible 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 a provincial rebate. The exceptions are noted in this guide. For more information, see Provincial NRRP rebate.

Restrictions

The GST/HST 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 newly constructed or a substantially renovated residential complex, whether the rebate is paid to you or credited to you by the builder
• 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 GST/HST NRRP rebate for the GST or federal part of the HST.

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 GST/HST NRRP rebate.

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

Determining if you are a builder for GST/HST purposes

The term builder has a specific meaning for GST/HST purposes and is not limited to a person who physically constructs or substantially renovates housing. You do not have to physically construct or substantially renovate housing 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 one of the following situations applies to you:

• you construct or substantially renovate the complex or you construct the addition, on land you own or have acquired by way of lease, or you hire someone else to construct or substantially renovate the complex, or to construct 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
• you 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
• you 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 housing, sell the interest, or to lease the housing to a person who will not use the housing for their own personal use (for example, you lease the housing to another landlord)
• you 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 non‑residential building that you convert into housing, even where you did not complete a substantial renovation.

What is a self-supply?

Self‑supply is the term used to describe the situation when a builder of a residential complex or an addition to a residential complex is considered to have made both a taxable sale of housing and to have immediately repurchased that housing.

You may be eligible to claim a GST/HST NRRP rebate for a portion of the GST/HST you paid on the self‑supply.

The self‑supply rules generally apply, whether a builder is registered for GST/HST or not.

If you are a builder of newly constructed or substantially renovated housing, an addition to multiple-unit housing, or if you converted non‑residential property into housing, you may be considered to have made a self‑supply if one of the following situations applies to you:

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

If you are a builder and you are considered to have made a self‑supply of housing or an addition to multiple-unit housing, you are considered to have paid and collected the GST/HST, calculated on the fair market value of the housing or addition (building and land) on the date the self‑supply occurred. You generally have to report the GST/HST in the reporting period in which you are considered to have made the self‑supply by reporting it on a GST/HST return, whether you are a GST/HST registrant or not. To be eligible for the GST/HST NRRP rebate or the PBRH rebate, you have to first remit all net tax as reported in that return.

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

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

The fair market value of the housing must be determined at the time the self‑supply occurs. Some of the deadlines for filing a GST/HST NRRP rebate application are based on the date the self‑supply occurs.

For more information about self‑supplies, see GST/HST Memorandum 19-2-3, Residential Real Property – Deemed Supplies.

What is a qualifying residential unit?

Each residential unit for which you are claiming a GST/HST 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 a GST/HST NRRP rebate for only that unit, provided the unit meets all of the other conditions for the GST/HST NRRP rebate.

Fill out the Qualifying residential unit test below to determine if your unit qualifies.

Purpose-built rental housing (PBRH) rebate

The GST/HST NRRP rebate has increased from the current maximum of 36% to 100% of the GST or federal part of the HST paid, or deemed paid, on the purchase or self‑supply of certain new purpose-built rental housing, with no reduction where the fair market value of a unit is $350,000 or more. Construction of purpose‑built rental housing must have begun after September 13, 2023, but before 2031, and must be substantially completed before 2036.

To qualify, residential units must meet the requirements for the existing GST/HST NRRP rebate and form part of a building with at least:

• 4 residential units each with a private kitchen, a private bathroom, and a private living area, or at least 10 residential units; and
• 90% of residential units are held for the purpose of making an exempt lease of the unit or for making certain exempt supplies with such a lease

Projects that convert existing non‑residential real estate, such as an office building, into a residential complex would be eligible for the PBRH rebate if all other above conditions are met. Public service bodies and housing co-ops may also be eligible for the PBRH rebate.

The PBRH rebate does not apply to individually-owned condominium units, single-unit housing, duplexes, triplexes, and owned housing situated on leased land and sites in residential trailer parks, but these housings would continue to qualify for the existing GST/HST NRRP rebate where the conditions for the existing rebate are met.

A rebate of 100% of the provincial part of the HST is also available for purpose-built rental housing situated in Ontario, Nova Scotia and Newfoundland and Labrador, where conditions for the federal PBRH rebate are met. In addition, for such housing situated in Prince Edward Island, a rebate of 100% of the provincial part of the HST is generally available up to a maximum of $35,000 per unit where construction of a residential complex is substantially completed before 2029, with a reduction to the rebate each year for a residential complex that is substantially completed after 2028.

Applications for a provincial PBRH rebate can be made by filling out Form GST524, GST/HST New Residential Rental Property Rebate Application, Form GST525, Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units, as well as the appropriate provincial rebate schedule.

For additional information on the PBRH rebate, see GST/HST Notice 336, Purpose‑built Rental Housing Rebate.

Fill out the “Purpose‑built rental housing test” to determine if your unit qualifies.

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

Fair market value limitation

If you are a builder of a residential complex or an addition to a multiple-unit residential complex, your entitlement to a rebate for the GST or federal part of the HST is based on the fair market value (FMV) of your qualifying residential unit at the time that the GST/HST becomes payable on your self-supply.

If you are a purchaser of a residential complex, your entitlement to a GST/HST 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 complex. The rebate is based on the tax you paid on the purchase.

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 GST/HST 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.

The CRA 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 are a landlord who purchased a qualifying residential unit that is a condominium unit where possession of the unit is transferred to you before the condominium complex is registered as a condominium, the tax is payable on the purchase of the unit on the day that is the earlier of the following dates:

• the day that ownership of the unit is transferred to you
• 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 on the day that is the earlier of the following dates:

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

If you are a landlord who constructed, substantially renovated or converted a property to a residential complex, the tax payable is calculated on the FMV of the complex or addition (building and land) at the later of the time the construction or substantial renovation is substantially completed and the time possession or use of the unit is given to an individual as a place of residence.

If you lease land for residential use or a site in a residential trailer park, the tax payable is calculated on the FMV of the land at the time of the first lease or on the basic tax content of the land at the time of a change in use.

Provincial NRRP rebate

You may be 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 or in Newfoundland and Labrador if you are entitled to claim a GST/HST 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).

You are entitled to claim an Ontario NRRP rebate if you would have been entitled to claim a GST/HST NRRP rebate if one of the following situations had applied to you:

– 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

– 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 the provincial NRRP rebate 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:

• GST/HST Info Sheet GI-091, Harmonized Sales Tax: Information for Landlords of New Rental Housing
• GST/HST Info Sheet GI-093, Harmonized Sales Tax: Ontario New Residential Rental Property Rebate

For more information on the HST in Newfoundland and Labrador, see the following Information Sheet:

• GST/HST Info Sheet GI‑201, Harmonized Sales Tax: Newfoundland and Labrador New Residential Rental Property Rebate

Application types

You will fill out your GST/HST NRRP rebate application based on one of the following application types (only one application type will apply to you):

• Type 6: Lease of building and land
• Type 7: Sale of building and lease of land
• Type 8: Cooperative housing corporation (co-op) units
• Type 9A or Type 9B: Lease of land

Application Type 6: Lease of building and land

An GST/HST 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
• in the case of a GST/HST 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 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 generally 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 non‑residential 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 ITC for the GST/HST that was paid or is payable for the part of the building that is for non‑residential use. For more information, see Guide RC4022, General Information for GST/HST Registrants.

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 Determining if you are 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 GST/HST 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
• 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

Filing deadlines for application Type 6

The deadlines are as follows:

• If you are a purchaser/landlord, you have to file the GST/HST 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. The CRA will verify that you reported the tax on the self-supply of the residential complex on your GST/HST return and remitted all net tax remittable on that return.

Application Type 7: Sale of building and lease of land

A GST/HST 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 a multiple-unit residential 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 Determining if you are 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 supply), and you are not entitled to claim an ITC for this tax (see What is a self-supply?)
• in the case of a multiple-unit residential complex or an addition to one, the complex or addition contained one or more qualifying residential units
• in the case of 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 a GST/HST 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
• 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

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.

If the claim is for multiple units you have to add:

• Form GST525, Supplement to the New Residential Rental Property Rebate Application – Co op and Multiple Units, or the rebate calculation chart (Part B, Section 2) from Form GST525 if you are filing electronically

For Ontario claims only:

• Form RC7524‑ON, GST524 Ontario Rebate Schedule, or the rebate calculation chart (Part E, Section 2) from Form RC7524‑ON if you are filing electronically

For Newfoundland and Labrador claims only:

• Form RC7524-NL, GST524 Newfoundland and Labrador Rebate Schedule, or the rebate calculation chart (Part E, Section 2) from Form RC7524-NL if you are filing electronically

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

A GST/HST 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 a GST/HST 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 a GST/HST 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
• 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.

Co-op builder/landlord

You can claim a GST/HST 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 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 a GST/HST 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
• 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.

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.

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 lease agreement with your GST/HST NRRP rebate application.

If you are a co‑op builder/landlord, you have to send the lease agreement with your GST/HST NRRP rebate application. The CRA will verify that you reported and remitted the tax on the self-supply of the residential complex on your GST/HST return.

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

You can claim a GST/HST 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

– 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 as a result of one of the following situations applying to you:

– 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 (public service body means a charity, non-profit organization, municipality, university, public college, school authority, or hospital authority) 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

– 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 a GST/HST 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
• you reported the tax deemed collected on the self‑supply and remitted the net tax, if any, on your GST/HST return for the reporting period during which the self‑supply occurred

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.

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 lease agreement with your GST/HST NRRP rebate application. The CRA will verify that you reported the tax on the self-supply of the land on your GST/HST return and remitted all net tax remittable on that return.

Applying for the rebate

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

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

Forms to fill out

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 cooperative housing corporation) or a residential condominium unit, fill out Parts A, B, C, D, and F of Form GST524. Do not fill out Part E.

Lease of land

To claim a GST/HST NRRP rebate for a lease of land, fill out Parts A, B, C, E, and F of Form GST524. Do not fill out any section of Part D.

Cooperative housing corporation

To claim a GST/HST NRRP rebate for a cooperative housing corporation (co-op) unit, fill out Parts A, B, C, and F of Form GST524, and Parts A and C of Form GST525, Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units. Do not fill out Part B on Form GST525. You have to fill out these parts of both forms for each qualifying residential unit in the co-op for which you are claiming a rebate.

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

To claim a GST/HST 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), fill out Parts A, B, C, and F of Form GST524 and Parts A and B of Form GST525. Do not fill out Part C on Form GST525.

For more information, see Filling out Form GST524 and Filling out Form GST525.

To claim your provincial NRRP rebate, fill out the applicable parts of Form GST524, Form GST525 (if it applies), and the appropriate provincial rebate schedule.

For instructions, see Filling out Form RC7524-NL, GST 524 Newfoundland and Labrador Rebate Schedule, and Filling out Form RC7524-ON, GST524 Ontario Rebate Schedule.

Documents you have to send the CRA

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.

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 fill out 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 the CRA.

Filling out Form GST524

Fill out Form GST524, GST/HST New Residential Rental Property Rebate Application, if you are claiming a GST/HST NRRP rebate (which includes the rebate for purpose‑built rental housing (PBRH) announced on September 14, 2023).

GST/HST registrants can file a PBRH rebate online using My Business Account by selecting the existing GST524 option.

GST/HST non‑registrants can file a PBRH rebate online using My Account by selecting the existing GST524 option.

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

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

Part 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 last name, first name and initial(s), and your social insurance number (SIN). If you are a business or other organization, enter the full legal name, and the claimant’s business number if applicable.

For purchaser/landlords, 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.

For builder/landlords, if two or more persons construct or substantially renovate a residential complex or engage another person to do so, each person must meet the eligibility requirements of the GST/HST NRRP rebate. However, only one of the persons can make a self-supply. Therefore, an application for the GST/HST NRRP rebate should be submitted by only one builder with respect to the self‑supply. The builder who reported the self-supply on a GST/HST return and remitted the net tax, if any, may apply for the NRRP rebate. In this case, the rebate will be paid only to that builder.

Part B – Property information

Relevant date – 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 following 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
• 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
• the day that possession is transferred to you under the purchase and sale agreement

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 non‑residential real property into a residential complex, the self‑supply occurs at the later of the following dates:

• the day the construction or substantial renovation is substantially completed
• the 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)

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.

Part 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.

If you are claiming the PBRH rebate, enter the construction start date.

If you are claiming your GST/HST NRRP rebate as an adjustment on line 111 of your GST/HST return, enter the reporting period in which you are claiming this adjustment.

Purchaser/landlord

If you are a purchaser/landlord who is a GST/HST registrant and not an individual, you must report and remit the tax due on the purchase of a residential complex or of an interest in a residential complex on the GST60 return. You cannot claim the GST/HST NRRP rebate on the GST 60 return to offset or reduce the amount owing. However, you may claim the rebate when you file your regular GST/HST return after you have paid all of the tax in respect of that purchase.

If you are a purchaser/landlord who is a GST/HST registrant and an individual and has paid to the builder all of the tax in respect of the sale of a residential complex or of an interest in a residential complex, you may claim the GST/HST NRRP rebate on line 111 of your regular GST/HST return to offset or reduce the amount owing.

If you are a purchaser/landlord who is not a GST/HST registrant and you purchased the real property from a person who is not resident in Canada, or from a person who is considered to be resident only for activities carried on through the person’s permanent establishment in Canada, you must report and remit the tax due on the purchase of a residential complex or of an interest in a residential complex on the GST60 return.

If you are a purchaser/landlord who is not a GST/HST registrant and the vendor of the real property is resident in Canada, you have to pay the GST/HST to the vendor.

Builder/landlord

If you are a builder/landlord who is a GST/HST registrant, you may claim the GST/HST NRRP rebate on line 111 of your regular return in which you reported the self-supply of the residential complex, to offset or reduce the amount owing.

If you are a builder/landlord who is not a GST/HST registrant, you may claim the GST/HST NRRP rebate on line 111 of the GST62 return in which you reported the self‑supply of the residential complex, to offset or reduce the amount owing.

Part D – Rebate calculation for Type 6 and Type 7

Fill out Part D only if you are claiming a new residential rental property (NRRP) rebate under application Type 6, or if you are claiming a GST/HST NRRP rebate under Type 7, for:

• a single unit residential complex
• a residential condominium unit
• a duplex or addition of one unit to a multiple-unit residential complex

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

Section 1 – 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 fill out Section 1 of Part D. Then, for a Type 6 rebate, go to Section 2 and for a Type 7 rebate, go to Section 3.

Line A

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

If you paid HST on the purchase or self‑supply of the residential complex or addition, 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 limitation) of the residential complex or addition on the date that the tax became payable (the date you indicated in Part B on page 3). Do not include any GST/HST that is payable on the FMV.

Line C

Fill out 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%, up to the maximum $6,300.

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 Section 2
• a Type 7 rebate, go to Section 3

Section 2 – Calculation for Type 6 only

Line F

Enter on line F the amount from line E in Section 1. This is your GST/HST NRRP rebate amount.

Line G

If you are eligible, complete the calculation for line D of the appropriate provincial rebate schedule, and enter the result on line G. This is the provincial new residential rental property rebate amount.

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 Part F on page 10 of form GST524. For more information, see Part F – Certification.

Section 3 – 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 and sale agreement was signed by both you and the purchaser. If the agreement was signed on different dates, use the later date.

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 (see below).

Rebate rate and maximum rebate amount

Only one rebate rate can apply.

Use 1.58% if the housing is located in Nova Scotia as of April 1, 2025, and you had to account for the HST at 14% on the self‑supply of the housing and the land.

Use 1.57% if the housing is located in:

• Nova Scotia (until March 31, 2025)
• New Brunswick
• Newfoundland and Labrador
• Prince Edward Island
  • and you had to account for the HST at 15% on the self‑supply of the housing and the land.

Use 1.60% if the housing is located in Ontario, and you had to account for the HST at 13% on the self‑supply of the housing and the land.

Use 1.71% if you had to account for the GST at 5% on the self‑supply of the housing and the land.

The maximum you can enter on line J is $6,300.

Line K

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

If the amount from line B in Section 1 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 Section 1 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” on line K. This means that a new housing rebate amount is not payable to the purchaser.

Line L

Subtract the amount on line K from the amount on line E in Section 1. Enter the result on line L. This is your GST/HST 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 a GST/HST NRRP rebate.

Line M

If you are eligible for a provincial new residential rental rebate, complete the calculation for line J of the appropriate provincial rebate schedule, and enter the result on line M.

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 Part F on page 10 of the form. For more information, see Part F – Certification.

Part E – Rebate calculation for Type 9A and Type 9B

Fill out Part E if you are claiming a GST/HST NRRP rebate for land you lease to another person for long-term residential use by an individual.

Line O

If you paid the GST on the fair market value of the land at the time of the self‑supply of the land, enter the total amount of GST paid on line O.

If you paid the HST on the fair market value of the land at the time of the self‑supply of the land, enter the result of the applicable calculation on line O.

If you paid tax equal to the basic tax content of the land for a change‑in‑use, enter the total GST and/or federal part of the HST that is included in the basic tax content of the land on line O.

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 Part B on page 3). For more information, see Fair market value limitation.

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.

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 or change-in-use.

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 on 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 GST/HST NRRP rebate amount is not payable since the FMV exceeds the maximum threshold amount.

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

Line U

If you are eligible for a provincial new residential rental rebate, complete the calculation for line II of the appropriate provincial rebate schedule, and enter the result on line U.

If the result is negative, enter “0”.

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 Part F on page 10 of the form. For more information, see Part F – Certification.

Part F – Certification

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

If you are filing a GST/HST 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 fill out 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, you also have to fill out the appropriate provincial rebate schedule. For more information, see Filling out Form RC7524-ON, GST524 Ontario Rebate Schedule.

You are now ready to file your GST/HST NRRP rebate application.

Filling out Form GST525

You have to fill out 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
• a co-op unit that is a qualifying residential unit and you are a cooperative housing corporation

You also have to fill out Parts A, B, C, and F of Form GST524, GST/HST New Residential Rental Property Rebate Application and send the two forms to the CRA.

For purposes of the GST525, 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 unit.

This part gives you step‑by‑step instructions to help you fill out Form GST525. For instructions on how to fill out Form GST524, see Filling out Form GST524.

Part A – Claimant information

Enter your legal name and business number, if applicable, in case this form becomes separated from your GST524 rebate application.

In the box “Claimant’s legal name,” enter the legal name of the owner of the housing. If you are an individual, enter your last name, first name and initial(s) and your social insurance number. If you are a business or other organization, enter the full legal name and the business number.

Part B – Rebate calculation for Type 6 and Type 7

Section 1 – Rebate calculation for units in a multiple-unit residential complex or addition

For Type 6 and Type 7, fill out 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 GST/HST NRRP rebate on the residential part only. You also have to establish the fair market value (FMV) of the residential part only.

Builder

If you constructed a building that contains a residential part and a non‑residential part, you will 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.

Line A

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

If you paid HST on the purchase or self‑supply of the residential complex or addition, the GST/HST 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 limitation) of the residential complex or addition (building and land) as of the relevant date you indicated in Part B on page 3 of Form GST524, that the tax became payable. Do not include any GST/HST that is payable on the FMV.

Line C

Fill out 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

If you are claiming the PBRH rebate, multiply the amount from line A by 100%. If you are not claiming the PBRH rebate, 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 Section 2.

Line F

If you paid the GST or the HST on the purchase or self‑supply of the residential complex or addition, enter the amount from line D if you are claiming the PBRH rebate. If you are not claiming the PBRH rebate, enter $6,300.

Before filling out the remaining lines in Section 1, if you are:

• claiming the PBRH rebate, fill out line G in Section 3 on page 4
• not claiming the PBRH rebate, fill out Sections 2 and 3 on pages 3 and 4

Line G

Enter the amount from line G in Section 3 on page 4.

Line H

If you are claiming the PBRH rebate, enter the amount from line F. If you are not claiming the PBRH rebate, enter the amount from line H in Section 3 on page 4 of Form GST525. This is your GST/HST NRRP rebate or PBRH rebate.

Line I

If you are eligible for a provincial NRRP rebate, complete the calculation on the appropriate provincial rebate schedule, and enter the result on line I. If you are not entitled to claim the GST/HST NRRP rebate only because the FMV of the qualifying residential unit exceeds the maximum threshold amount, you may still be eligible to claim a provincial NRRP rebate.

Enter “0” if the result is negative.

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 Part F on page 10 of Form GST524. For more information, see Part F – Certification.

Section 2 – Rebate calculation chart

If you are claiming the PBRH rebate, do not fill out the “Rebate calculation chart” (Section 2).

If you are not claiming the PBRH rebate, enter the amounts from lines B, D, E, and F of Section 1 in the area above the chart. Fill out 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 with your rebate application (Form GST524).

Round off your calculations to two decimal places.

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. Fill out 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 indicated 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.

Fill out 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 a GST/HST 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 GST/HST NRRP rebate for some of the GST or federal part of the HST for the qualifying residential unit. If you did not have to fill out column 7, enter the amount from column 6. If you had to fill out 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.

Section 3 – Rebate totals for application Type 6 and Type 7

Line G

If you are not claiming the PBRH rebate, enter on line G the total of all qualifying residential units you entered in Column 1 of all copies of the rebate calculation chart in Section 2. If you are claiming the PBRH rebate, enter the total of all units.

Line H

Enter on line H the total of all amounts you calculated in column 8 of the rebate calculation chart in Section 2. 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 GST/HST 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 fill out lines G to J in Section 1 on page 2.

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

For a co-op, fill out 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 the GST on the purchase or self‑supply of the residential complex or addition, enter the total amount of GST paid on line K.

If you paid HST on the purchase or self‑supply of the residential complex or addition, 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 limitation) of the residential complex or addition (building and land) as of the relevant date you indicated in Part B on page 3 of Form GST524, that the tax became payable. 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

If the co-op paid the GST at a rate of 5%, or the HST at a rate of 13%, 14%, or 15%, enter the amount from line R or $6,300, whichever is less, 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 a GST/HST 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 GST/HST 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. Fill out 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 1.58% if the housing is located in Nova Scotia as of April 1, 2025, and you had to account for the HST at 14% on the self‑supply of the housing and the land.

Use 1.57% if the housing is located in:

• Nova Scotia (until March 31, 2025)
• New Brunswick
• Newfoundland and Labrador
• Prince Edward Island
  • and you had to account for the HST at 15% on the self‑supply of the housing and the land.

Use 1.60% if the housing is located in Ontario, and you had to account for the HST at 13% on the self‑supply of the housing and the land.

Use 1.71% if you had to account for the GST at 5% on the self‑supply of the housing and the land.

The maximum you can enter on line V is $6,300.

Line W

Complete the calculation that corresponds to the rebate rate you used to fill out 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 GST/HST NRRP rebate amount for some of the GST or federal part of the HST.

Line Y

If you are eligible for a provincial NRRP rebate, complete the calculation on the appropriate provincial rebate schedule, and enter the result on line Y. If you are not entitled to claim the GST/HST NRRP rebate only because the FMV of the qualifying residential unit exceeds the maximum threshold amount, you may be eligible to claim a provincial NRRP rebate.

Enter “0” if the result is negative.

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 Part F on page 10 of Form GST524. For more information, see Part F – Certification.

Filling out Form RC7524–NL, GST524 Newfoundland and Labrador Rebate Schedule

To claim the Newfoundland and Labrador new residential rental property (NRRP) rebate for rental properties located in Newfoundland and Labrador, all eligible claimants, regardless of the application type, must fill out Parts A, B, C, and F of Form GST524, GST/HST New Residential Rental Property Rebate Application, and Form RC7524–NL, GST524 Newfoundland and Labrador Rebate Schedule.

The application types and filing deadlines for the Newfoundland and Labrador 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”.

Send your 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?”.

Part A – Claimant information

Enter your legal name and business number, if applicable, in case this schedule becomes separated from your GST524 rebate application.

After filling out Part A, fill out only the part that applies to your situation, depending on the application type and whether you are claiming a Newfoundland and Labrador NRRP rebate for a single unit or multiple units.

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

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

Line A

The Newfoundland and Labrador NRRP rebate is 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 of the residential complex or addition by the applicable 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) as of the relevant date you indicated in Part B on page 3 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 limitation”.

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 amount on line B is $350,000 or less, multiply the amount from line A by 36% and enter the result on line D, up to a maximum of $12,600.

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

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

If you are entitled to claim a GST/HST NRRP rebate for some of the federal part of the HST, fill out Parts A, B, C, the applicable sections of Part D, and F of Form GST524, and enter the amount from line D of this schedule on line G of Form GST524.

You are now ready to file your GST/HST NRRP rebate application. See “Filing your NRRP rebate application”.

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

You are entitled to claim this rebate only if the purchaser of the building part of the complex is entitled to claim a GST/HST new housing rebate for some of the federal part of the HST.

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

Line E

The Newfoundland and Labrador NRRP rebate is available for some of the provincial part of the HST paid on the self‑supply of the residential complex or addition. To calculate the provincial part of the HST, multiply the total HST paid on the self‑supply by the applicable 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) as indicated on line B of Part D on page 6 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 limitation”.

Line G

If the amount on line F is $350,000 or less, multiply the amount from line E by 36% and enter the result on line G, up to a maximum of $12,600.

If the amount on line F is more than $350,000, complete the calculation as indicated and enter the result on line G.

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

Line J

Enter the amount from line G. If you are eligible to claim the GST/HST NRRP rebate for some of the federal part of the HST, fill out Parts A, B, C, the applicable sections of Part D, and F of Form GST524, and enter the amount from line J of this schedule on line M of Form GST524.

Part D – Rebate calculation for Type 8 (unit in a co‑op)

A Newfoundland and Labrador 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: Cooperative housing corporation (co‑op) units”.

Line K

The Newfoundland and Labrador NRRP rebate may be 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 by the applicable fraction indicated at line K of this 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) as of the relevant date you indicated in Part B on page 3 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 limitation”.

Line M

Enter on line M, the purchase price of the 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 complex or addition. 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 36%. Multiply that result by the percentage of floor space from line P, and enter the result on line R, up to a maximum of $12,600.

Line T

If the amount from line Q is $350,000 or less, enter the amount from line R. If the amount on line Q is more than $350,000, enter the result of the calculation indicated at line T.

If the result is negative, enter “0”.

Line U

Enter the amount from line T.

This is your Newfoundland and Labrador NRRP rebate amount.

If you are entitled to claim the GST/HST NRRP rebate for some of the federal part of the HST, fill out Parts A, B, C, and F of Form GST524, Parts A and C of Form GST525, and enter the amount from line U of this schedule on line Y of Form GST525.

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”.

Part E – Rebate calculation for Type 6 and Type 7 (unit(s) in a multiple-unit residential complex or addition)

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”.

Section 1 – Calculation for unit(s) in a multiple-unit residential complex or addition

Line V

The Newfoundland and Labrador NRRP rebate may be available for some of 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 by the applicable fraction indicated at line V of the schedule, and enter the result on line V.

Line W

Enter on line W the FMV of the residential complex or addition (building and land) as of the relevant date you indicated in part B on page 3 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 limitation”.

Line X

Enter the purchase price of the complex (do not include the GST/HST) if you are claiming a rebate under Type 6 and you purchased the residential complex.

Line Y

If you are claiming the PBRH rebate (Type 6 only), multiply the amount from line V by 100% and enter the result on line Y. Enter the amount from line Y of this schedule on line I of Form GST525.

If you are not claiming the PBRH rebate, multiply the amount from line V by 36% 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 residential complex or addition. Do not include the square metres for common areas.

Section 2 – Rebate calculation chart

If you are claiming the PBRH rebate, do not fill out the “Rebate calculation chart” in this section.

If you are not claiming the PBRH, fill out one row of the chart for each qualifying residential unit. If you need more space, make a copy of the chart.

If you use more than one chart, number the pages, attach them to your NRRP rebate application (Form GST524) and send them to the CRA with Form RC7524‑NL.

Use the results you entered on lines W, Y, and Z of Section 1 on page 3 to fill out the chart.

Round off your calculations to two decimal places.

Column 1

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

Column 2

Enter in column 2 the square metres of floor space for each 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 W of Section 1 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 Y of Section 1 by the percentage in column 3. Enter the result in column 5.

Column 6

Enter the amount from column 5 or $12,600, whichever is less.

Column 7

Subtract from $450,000, the amount from column 4 and divide it by 100,000. If the result is negative, enter “0”.

Column 8

Enter the amount from column 6, or multiply the amount from column 6 by the amount from column 7 (if it applied) and enter the result.

Section 3 – Rebate totals for application Type 6 and Type 7 (unit(s) in a multiple-unit residential complex or addition)

Line AA

If you are not claiming the PBRH rebate, add up the total of all units you entered in Column 1 of all copies of the chart in Section 2 and enter the total on line AA.

If you are claiming the PBRH rebate, enter the total of all units.

Line BB

Enter on line BB, the total of all amounts from column 8 of all copies of Section 2.

This is your total Newfoundland and Labrador NRRP rebate amount.

If you are entitled to claim a GST/HST NRRP rebate for some of the federal part of the HST, fill out Parts A, B, C, and F of Form GST524, Parts A and B of Form GST525, and enter the amount from line BB of this schedule on line I of Form GST525.

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

Part F – Rebate calculation for Type 9A and Type 9B

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

Line CC

The Newfoundland and Labrador NRRP rebate may be available for a part of the provincial part of the HST.

The amount you have to enter on line CC is determined by which of the following situations applies to the tax you paid:

• the tax is calculated on the FMV of the land
• the tax paid is 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 applicable 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 as of the relevant date you indicated in Part B on page 3 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 limitation”.

Line EE

Multiply the amount from line CC by 36% and enter the result on line EE.

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 or change‑in‑use.

Line GG

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

Line HH

Tick the applicable box and complete the calculation that applies to your situation:

• If the lease of land is not a site in a residential trailer park and the amount on line DD is $87,500 or less, enter the amount from line EE on line HH. If the amount on line DD is more than $87,500, enter the result of Calculation 1 on line HH. If the result is negative, enter “0”.
• If the lease of land is a site in a residential trailer park and the amount on line GG is $87,500 or less, enter the amount from line EE on line HH. If the amount on line GG is more than $87,500, enter the result of Calculation 2 on line HH. If the result is negative, enter “0”.

Line II

Enter the amount from line HH.

This is your Newfoundland and Labrador NRRP rebate amount.

If you are entitled to claim a GST/HST NRRP rebate for some of the federal part of the HST, fill out Parts A, B, C, E, and F of Form GST524, and enter the amount from line II of this schedule on line U 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”.

Filling out Form RC7524–ON, GST524 Ontario Rebate Schedule

To claim the Ontario new residential rental property (NRRP) rebate for rental properties located in Ontario, all eligible claimants, regardless of the application type, must fill out Parts A, B, C, and F of Form GST524, GST/HST New Residential Rental Property Rebate Application, and Form RC7524–ON, GST524 Ontario Rebate Schedule.

The application types and filing deadlines for the Ontario 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.

Send your 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?

Part A – Claimant information

Enter your legal name and business number, if applicable, in case this schedule becomes separated from your GST524 rebate application.

After filling out Part A, fill out only the part that applies to your situation, depending on the application type and whether you are claiming an Ontario NRRP rebate for a single unit or multiple units.

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

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

Line A

The Ontario NRRP rebate is 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 of the residential complex or addition by the applicable 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) as the relevant date you indicated in Part B on page 3 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 limitation.

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

Multiply the amount from line A by 75% and enter the result on line D or $24,000, whichever is less.

This is your Ontario NRRP rebate amount.

If you are entitled to claim a GST/HST NRRP rebate for some of the federal part of the HST, fill out Parts A, B, C, the applicable sections of Part D, and Part F of Form GST524, and enter the amount from line D of this schedule on line G of Form GST524.

If you are not entitled to claim a GST/HST 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 fill out Parts 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.

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

You are entitled to make a Type 7 claim only if the purchaser of the building part of the complex is entitled to claim the Ontario new housing rebate for some of the provincial part of the HST.

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

Line E

The Ontario NRRP rebate is 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) as indicated in Part D on page 6 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 limitation.

Line G

Multiply the amount from line E by 75% and enter the result on line G or $24,000, whichever is less.

Line H

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

Line I

Your Ontario 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 Ontario NRRP rebate.

Multiply the amount from line H by 5.31% and enter the result on line I or $24,000, whichever is less.

Line J

Subtract the amount on line I from the amount on line G and enter the result on line J or $24,000, whichever is less.

This is your Ontario NRRP rebate amount.

If you are entitled to claim a GST/HST NRRP rebate for some of the federal part of the HST, fill out Parts A, B, C, the applicable sections of Part D, and Part F of Form GST524 and enter the amount from line J of this schedule on line M of Form GST524.

If you are not entitled to claim a GST/HST 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 fill out Parts 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.

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

An Ontario 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.

Line K

The Ontario NRRP rebate is 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) as of the relevant date you indicated in Part B on page 3 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 limitation.

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 75%. Multiply that result by the percentage of floor space from line P.

Enter the result on line R or $24,000, whichever is less.

Line S

Your Ontario 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. Fill out 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 5.31% and enter the result on line T.

Line U

Subtract the amount on line T from the amount on line R and enter the result on line U or $24,000, whichever is less.

This is your Ontario NRRP rebate amount.

If you are entitled to claim a GST/HST NRRP rebate for some of the federal part of the HST, fill out Parts A, B, C, and F of Form GST524, Parts A and C of Form GST525, and enter the amount from line U of this schedule on line Y of Form GST525.

If you are not entitled to claim a GST/HST 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 fill out Parts 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.

Part E – Rebate calculation for Type 6 and Type 7 (unit(s) in a multiple-unit residential complex or addition)

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.

Section 1 – Calculation for unit(s) in a multiple-unit residential complex or addition

Line V

The Ontario NRRP rebate is 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.

Line W

Enter on line W the FMV of the residential complex or addition (building and land) as of the relevant date you indicated in part B on page 3 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 limitation.

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

If you are claiming the PBRH rebate (Type 6 only), multiply the amount from line V by 100% and enter the result on line Y. Enter the amount from line Y of this schedule on line I of Form GST525. If you are not claiming the PBRH rebate, multiply the amount from line V by 75% 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.

Section 2 – Rebate calculation chart

If you are claiming the PBRH rebate, do not fill out the “Rebate calculation chart” in this section.

If you are not claiming the PBRH rebate, fill out 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 to your GST/HST NRRP rebate application (Form GST524).

Round off your calculations to two decimal places.

Column 1

Enter in column 1 the unit number of the qualifying residential unit for which you are claiming a rebate. Fill out 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

Enter the amount from column 4 or $24,000, whichever is less. This is the Ontario NRRP rebate for the unit.

Section 3 – Rebate totals for application Type 6 and Type 7 (unit(s) in multiple-unit residential complex or addition)

Line AA

If you are not claiming the PBRH rebate, add up the total of all units you entered in Column 1 of the chart in Section 2 and enter the total on line AA. If you are claiming the PBRH rebate, enter the total of all units.

Line BB

Enter on line BB the total amounts you calculated in column 5 of the chart in Section 2.

If you needed extra space and used more than one copy of the chart, total all of the rebates 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 Ontario NRRP rebate amount.

If you are entitled to claim a GST/HST NRRP rebate for some of the federal part of the HST, fill out Parts A, B, C, and F of Form GST524, Parts A and B of Form GST525, and enter the amount from line BB of this schedule on line I of Form GST525.

If you are not entitled to claim a GST/HST 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 fill out Parts 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.

Part F – Rebate calculation for Type 9A and Type 9B

An Ontario 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.

Line CC

The Ontario NRRP rebate may be available for some of the provincial part of the HST.

The amount you have to enter on line CC is determined by which of the following situations applies to the tax you paid:

• the tax is calculated on the FMV of the land
• the tax paid is 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 relevant date you indicated in Part B on page 3 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 limitation.

Line EE

Multiply the amount from line CC by 75% and enter the result on line EE.

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

Multiply the amount from line GG by 75% and enter the result on line HH or $7,920, whichever amount is less.

Line II

If the leased land is not a site in a residential trailer park or an addition to such a park, enter the amount from line EE or $7,920, whichever is less.

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 Ontario NRRP rebate amount.

If you are entitled to claim a GST/HST NRRP rebate for some of the federal part of the HST, fill out Parts A, B, C, E, and F of Form GST524 and enter the amount from line II of this schedule on line U of Form GST524.

If you are not entitled to claim a GST/HST 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 fill out Parts 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.

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)
• the 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)
• 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, less 2% per year. 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

You may be able to include your total NRRP rebate amount, including any provincial NRRP rebate amount, on your GST/HST return.

For GST/HST reporting periods that begin in 2024, all GST/HST registrants, except for charities and selected listed financial institutions must file electronically. For more information on electronic filing requirements, see GST/HST Info Sheet GI‑099, Builders and Electronic Filing Requirements, and Guide RC4022, General Information for GST/HST Registrants, or go to GST/HST for businesses.

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

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 not required to file your GST/HST return electronically, enter the rebate on line 111 and send all of the following forms and all other required documents with your return to the CRA:

• Form GST524, GST/HST New Residential Rental Property Rebate Application
• Form GST525, Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units (if applicable)

The appropriate provincial rebate schedule:

• Form RC7524-NL, GST524 Newfoundland and Labrador Rebate Schedule (if you are entitled to claim a Newfoundland and Labrador NRRP rebate)
• Form RC7524-ON, GST524 Ontario Rebate Schedule (if you are entitled to claim an Ontario NRRP rebate)

Use the chart below to identify the correct tax centre to send your completed forms and the provincial rebate schedule (if applicable).

If you filed your GST/HST Return electronically and included the rebate on line 111, Form GST524 can be filed electronically using the “File a rebate”, or “File a Return” online services in My Business Account (MyBA), in My Account (MyA), or in Represent a Client (RAC). For more information, go to “Sign in to your CRA account”.

If you have rebate applications that cannot be filed electronically, but relate to the GST/HST return that you are filing electronically, send them by mail no later than the due date of your electronic return, to the applicable tax centre noted on the rebate form.

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

Publications and forms

The CRA offers 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 an SLFI for GST/HST or QST purposes or both then, 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 make 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, the CRA reserves 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 fill out the form and mail it to us. The CRA must acknowledge that your application has been processed and approved before you can begin to use the procedure for which you have applied.

Digital services

Handle your business taxes online

My Business Account lets you access your business tax information and interact with the CRA online throughout the year.

Profile

• Manage your addresses, direct deposit information, business activity, program account names, operating names, phone numbers, business numbers in your profile, and language preference
• Manage your notification preferences and receive email notifications when important changes are made to your account
• Manage your authorized representatives and authorization requests
• Manage your multi-factor authentication settings and security options

Balances and payments

• Make a payment online to the CRA with My Payment, create a pre-authorized debit (PAD) agreement, or create a QR code to pay in person at Canada Post for a fee
• View and pay account balance
• View account transactions
• Transfer payments and immediately view the updated balance
• View interest
• Calculate future balance
• View direct deposit transactions
• Calculate and pay instalment payments

Transactions

• File a return, view the status of filed returns, and adjust returns
• File and adjust a rebate
• File and view an election related to GST/HST
• Track the progress of certain files and enquiries you have submitted to the CRA
• Make an online request regarding your account and view answers to common enquiries
• Request relief of penalties and interest
• File a formal dispute (Notice of Objection)
• Submit a PDF form with electronic signature
• Close an account

Correspondence

• View mail from the CRA
• Submit documents to the CRA
• Submit an audit enquiry

For more information, go to Digital Services for Businesses.

Access My Business Account

To access My Business Account, go to Sign in to your CRA account and sign in to or register for a CRA account.

Receive your CRA mail online

Register for email notifications to find out when CRA mail, like your notice of assessment, is available in My Business Account. You will no longer receive your CRA mail by paper.

For more information, go to Email notifications from the CRA - Businesses.

Create a pre‑authorized debit agreement for payments from your Canadian chequing account

A pre-authorized debit (PAD) is a secure online self-service payment option for individuals and businesses to pay their taxes. A PAD lets you authorize withdrawals from your Canadian chequing account to pay the CRA. You can set the payment dates and amounts of your PAD agreement using the CRA’s secure My Business Account at Sign in to your CRA account. PADs are flexible and managed by you. You can use My Business Account to view your account history and modify, cancel, or skip a payment. For more information, go to Pay by scheduled pre-authorized debit (PAD) through CRA online services.

Electronic payments

Make your payment using:

• your Canadian bank or credit union’s online banking, mobile app or telephone services
• the CRA’s My Payment service at Pay with a debit card through the CRA's My Payment service with your activated debit card from a participating Canadian bank or credit union with a Visa Debit or Debit MasterCard logo (does not include credit cards)
• pre-authorized debit (PAD) at Sign in to your CRA account which lets you:
  • set up payments to the CRA from a Canadian chequing account on pre-set dates starting in five or more business days
  • pay an amount due, repay overpaid amounts or make instalment payments
  • view your account history and modify, cancel or skip a payment (for more information on PAD, go to Pay by scheduled pre-authorized debit (PAD) through CRA online services)
• the “Proceed to pay” button on the “View and pay account balance” page and other pages within My Business Account
• your credit card, Interac e-Transfer, or PayPal through one of the third-party service providers for a fee

For more information, go to Payments to the CRA.

For more information

If you need help

If you need more information after reading this guide, go to GST/HST or call 1-800-959-5525.

Direct deposit

Direct deposit is a fast, convenient, and secure way to receive your CRA payments directly in your account at a financial institution in Canada. For more information, go to Direct deposit or contact your financial institution.

Forms and publications

The CRA encourages you to file your return electronically. If you need a paper version of the CRA’s forms and publications, go to GST/HST related forms and publications, or call 1-800-959-5525.

Electronic mailing lists

The CRA can send you an email when new information on a subject of interest is available on its website. To subscribe , go to Canada Revenue Agency electronic mailing lists.

Tax Information Phone Service (TIPS)

For tax information by telephone, use the CRA’s automated service, TIPS, by calling 1-800-267-6999.

Teletypewriter (TTY) users and Video Relay Service (VRS) users

If you use a TTY for a hearing or speech impairment, call 1‑800‑665‑0354.

If you use the Canada VRS to download the app, by going to "SRV Canada VRS", and call the VRS line.

If you use another operator-assisted relay service, call the CRA’s regular telephone numbers instead of the TTY or Canada VRS numbers.

Formal disputes (objections and appeals)

You can file an objection if you think the CRA misinterpreted the facts of your tax situation or applied the tax law incorrectly.

For more information, go to File an objection.

CRA service feedback program

Service complaints

You can expect to be treated fairly and to receive a high level of service every time you interact with the CRA

• You can provide compliments or suggestions; however, if you are not satisfied with the service you received:
• ou may save time by calling the CRA first depending on your situation. You can call the telephone number provided in your CRA correspondence or discuss your concerns with the employee you have been dealing with. If you do not have a contact number, go to Contact the Canada Revenue Agency (CRA)
• You can ask to discuss the matter with the employee’s supervisor if you have not been able to resolve your service issue
• You can submit feedback by filling out Form RC193, Service Feedback, if the issue remains unresolved. For more information, go to Send feedback about CRA service
• You may contact the Office of the Taxpayers’ Ombudsperson if you are not satisfied with the response you have received. The Ombudsperson will only respond to complaints that the CRA has already tried to address.

For more information see Taxpayer Bill of Rights.

Reprisal complaint

If you received a response about a previously submitted service complaint or formal review of a CRA decision and felt that you were not treated fairly by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.

For more information about complaints and disputes, go to Reprisal complaints.

Cancel or waive penalties and interest

The CRA administers legislation, commonly called “taxpayer relief provisions,” that gives the CRA discretion to cancel or waive penalties and interest when taxpayers cannot meet their tax obligations due to circumstances beyond their control.

The CRA’s discretion is limited to any period that ends within 10 calendar years before the year the request is made.

Penalties

The CRA will consider your request only if it relates to a tax year or fiscal period ending in any of the 10 calendar years before the year you make your request. For example, your request made in 2025 must relate to a penalty for a tax year or fiscal period ending in 2015 or later.

Interest on a balance owing

The CRA will consider only the amounts that accrued during the 10 calendar years before the year you make your request. For example, your request made in 2025 must relate to interest that accrued in 2015 or later.

Taxpayer relief requests can be made online using the CRA’s My Account, My Business Account, or Represent a Client digital services.

You can also fill out Form RC4288, Request for Taxpayer Relief – Cancel or Waive Penalties and Interest, and send it:

• online using My Account, My Business Account, or Represent a Client
• by mail or courier to the designated office, as shown on the last page of the form, based on your place of residence

For information about submitting documents online, go to Submit documents online.

For more information about cancelling or waiving penalties and interest, go to Cancel or waive penalties or interest at the CRA.