Eligibility

You may be eligible for a rebate under reason code 9 if you paid or were considered to have paid the GST/HST on land that you own or lease if you lease the land to a particular person who either assigns the lease to a third person or leases the land to a third person, and has to self-assess and remit the tax on a value that includes the land.

For example, the particular person may have to self-assess if they construct and supply a house under a long-term lease for its residential use by an individual.

Claim conditions

You cannot claim a rebate of GST/HST paid if any of the following statements are true:

• The amount was previously rebated, credited, refunded or remitted to you
• You received a credit note, or you issued a debit note for a refund, adjustment, or credit that includes the amount
• You claimed, or are entitled to claim, an input tax credit for the amount
• You are entitled to obtain a rebate, refund or remission of the amount through another program or means
• The deadline for filing the rebate has passed

In the case of bankruptcy, you will not be paid a rebate that you were entitled to claim before the appointment of a trustee in bankruptcy unless you have filed all returns and remitted all outstanding amounts for the reporting periods that ended before the appointment.