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Residential rebate guide 1

GST HST New Residential Rental Property Rebate Includes Forms GST and GST RC E Rev CIs this guide for you This guide provides information for landlords of new residential rental properties on the new residential rental property NRRP rebate It also provides information on how to complete Form GST GST HST New Residential Rental Property Rebate Application and Form GST Supplement to the New Residential Rental Property Rebate Application ?? Co- op and Multiple Units This guide is for landlords who for residential rental purposes ? purchased newly constructed or substantially renovated housing from a builder ? constructed or hired someone else to build housing or an addition to housing ? substantially renovated or hired someone else to substantially renovate housing ? converted a non residential property into housing or ? made an exempt lease or sublease of land to another person This guide is not for you if for example you ? purchased a residential rental property and GST HST was not payable on the purchase for example the purchase of an apartment building that is already occupied by tenants ? are a builder of housing or an addition to multiple unit housing and you are not considered to have made a taxable self-supply or ? are an individual who purchased or constructed a new house or substantially renovated your existing house for use as your or your relation ? s primary place of residence In this case see Guide RC GST HST New Housing Rebate GST HST and Quebec In Quebec Revenu Québec administers the GST HST If you purchased constructed or substantially renovated a residential rental property or made an addition to such a property in Quebec you have to ?le the rebate application with Revenu Québec using their forms For more information see the Revenu Québec publication IN- -V QST and GST HST Rebates New or Substantially Renovated Housing New or Substantially Renovated Residential Rental Property available at www revenu gouv qc ca or call - - - If you have a visual impairment you can get our publications in braille large print etext CD or MP For more information go to www cra gc ca alternate or call - - - La version française de cette publication est intitulée Remboursement de la TPS TVH pour immeubles d ? habitation locatifs neufs www cra gc ca CWhat ? s new The following change was not law at the time of printing this guide If it becomes law as proposed it will be e ?ective as of the date indicated Proposed increase to the maximum rebate amount for the British Columbia new residential rental property rebate Under proposed changes the maximum amount for the British Columbia new residential rental property rebate would increase where the HST became payable on qualifying residential rental property after March and before April For more information see ??Completing the provincial rebate schedules ? on page www cra gc ca CTable of contents Page De ?nitions Which rental properties qualify for the GST