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:
- Be a non-registrant, and;
- Have paid the GST/HST on a real property purchase upon acquisition and/or at the time when you made improvements to it, and;
- Have made a taxable sale of said property
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:
- 2 years from the date the amount for your sale of the property becomes payable or is paid, or;
- 2 years from the date the redemption period expires (where applicable)
Download your application form here.
Along with your completed, signed and dated application, you will need to submit a letter detailing the circumstances for claiming the rebate, such as:
- The property's address plus a description of the space (e.g.: vacant land, renovated housing structure)
- Your initial intention for purchasing the property
- The purpose you've assigned for the property (e.g.: personal residence, rental property)
- A comprehensive list of the improvements you made to the property, and the GST/HST paid on them
If you made a sale of the property, you will need to include some additional information such as:
- A copy of each Statement of Adjustments related to the property - the one from your initial purchase and the one from the sale
- The payment due date for the property sale or, if paid prior to the due date, the date on which you received payment by the purchaser
- The purchaser's full name and address
- Your GST/HST return that shows you are reporting the GST/HST payable by the purchaser on your sale, if you yourself collected the tax
- Evidence supporting whether or not you are a non-resident of Canada
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.