Advice for Visitors to Canada
GST/HST Rebate on the Taxable Sale of Real Property by Non-Registrants
Have you recently made a taxable sale of real property, like a piece of land or building, as a non-registrant? Did you pay the Goods and Services Tax (GST) and/or the Harmonized Sales Tax (HST) on the property when you initially purchased or developed it, and couldn’t recover the tax at the time? If so, you may be able to claim it now.
Thanks to the Canada Revenue Agency’s “taxable sale of real property by a non-registrant (subsection 257(1))” clause, you could be eligible for a partial or full refund on the GST/HST you paid on the original cost for the property and/or any improvements you made to it.
To claim your GST/HST rebate, use the following application form: GST189 General Application for Rebate of GST/HST.
Terms of Eligibility
To qualify for the rebate, you must meet all of the following criteria:
If you have concerns about whether or not the sale of your real property is taxable, or have other questions about your eligibility, please call 1-800-959-8287.
Rebate Application Submission
To receive your GST/HST rebate, you must file your claim within:
Along with your completed, signed and dated application, you will need to submit a letter detailing the circumstances for claiming the rebate, such as:
If you made a sale of the property, you will need to include some additional information such as:
Note: if the property in question has been seized, be sure to provide the redemption period expiry date on your application form.
For more information on eligible GST/HST rebates: visit the General GST/HST rebate application website.