Calculate your rebate using the following formula:

A – B

A

The total of all the GST/HST that was payable for your last purchase or deemed purchase of the land (or that would have been payable on your purchase of the land if it was not part of a supply of a business where no tax was payable because you and the vendor made a joint election) and for improvements that you made to it before the person you are leasing the land to had to self-assess

B

The total of other rebates and input tax credits that you were entitled to claim in relation to your purchase of the property, or improvements you made to it