HST rebate applications we prepare
New Residential Rental Property Rebate
The New Residential Rental Property Rebate is commonly available when a newly built or substantially renovated residential property will be rented to a long-term tenant rather than occupied by the purchaser.
This can include:
- Newly built condominium units purchased as rentals
- Newly constructed homes rented to tenants
- Purpose-built residential rental properties
- Substantially renovated properties placed into long-term rental use
- Situations where a builder credited a new housing rebate that later had to be repaid
Eligibility depends on the property, its intended use, the tenancy arrangement, and the applicable filing deadline.
We help confirm the correct rebate, review the closing documents and lease, and prepare the application using the appropriate property value and tax information.
Substantial renovation rebates
A property may be treated as newly constructed for HST purposes when it has been renovated extensively enough to meet the substantial renovation test.
This test is demanding. Cosmetic work, a kitchen renovation, an addition, or improvements to selected rooms are generally not enough on their own.
We review the scope of the work, invoices, floor plans, photographs, and other available records to assess whether the renovation may qualify and which costs should be included.
Owner-built homes
An owner who builds a new home or hires contractors to construct one may be entitled to recover part of the HST paid during construction.
These claims can involve:
- Construction materials
- Contractor invoices
- Architectural and engineering costs
- Permits and other eligible project expenses
- Fair market value of the completed property
- The date construction was substantially completed
- The date the home was first occupied
Accurate invoices and a clear construction timeline are important because the rebate calculation and filing deadline depend on the facts.
New housing rebates
A new housing rebate may apply when a newly built or substantially renovated home is acquired for use as the purchaser's primary place of residence or that of a qualifying relative.
In many builder purchases, the rebate is assigned to the builder and credited through the purchase price or closing adjustments. A separate application may still be needed where:
- The builder did not apply the rebate
- The original rebate was denied or reversed
- The property's intended use changed
- The closing or occupancy history created uncertainty
- The home was acquired or constructed outside a typical builder arrangement
We review the agreement of purchase and sale, statement of adjustments, occupancy history, and other relevant documents to determine whether further action is required.
Choosing the correct rebate
The distinction between the new housing rebate and the rental property rebate depends largely on the intended and actual use of the property.
A property purchased for personal occupancy may fall under the new housing rebate, while a property rented to a tenant will generally need to be considered under the rental property rebate.
This becomes particularly important when:
- A condominium was originally purchased as a residence but later rented
- Occupancy began before final closing
- A builder credited the wrong rebate
- The property was occupied by a family member
- The property remained vacant before being rented
- Short-term and long-term rental use overlapped
We review the full timeline rather than relying only on how the purchase was initially described.
Documents commonly required
The documents depend on the type of claim, but may include:
- Agreement of purchase and sale
- Statement of adjustments
- Final closing documents
- Builder's invoice or HST details
- Lease agreement
- Proof of first occupancy
- Property appraisal
- Construction contracts and invoices
- Building permits
- Floor plans and renovation records
- Proof of payment
- Correspondence from the CRA or builder
Gathering the documents early can help identify missing information before the application is filed.
Why HST rebate applications can run into problems
The wrong rebate was claimed
A purchaser who rents the property generally cannot rely on the same rebate as someone who occupies it as a primary residence.
The filing deadline was missed
HST rebate programs have specific filing periods. The relevant date may depend on closing, occupancy, construction completion, or another event.
The occupancy history is unclear
The CRA may ask who occupied the property, when occupancy began, and whether the use was personal, long-term rental, or short-term rental.
Supporting documents are incomplete
Missing leases, invoices, proof of payment, or closing documents can delay the application or make the claimed amount difficult to support.
The property value is not supported
Some owner-built and substantial renovation claims require a supportable fair market value of the completed property.
How we prepare the claim
1. Eligibility review
We review the property, intended use, occupancy history, transaction dates, and available documents to determine which rebate may apply.
2. Rebate calculation and document preparation
We calculate the potential rebate and prepare the required application, schedules, and supporting documentation.
3. Filing and CRA correspondence
We submit the application and assist with follow-up questions or document requests related to the claim.
