You Purchased New or Substantially Renovated Residential Rental Property

For you to be entitled to a partial rebate of the GST and QST paid on the purchase of new or substantially renovated residential rental property, all the following conditions must be met:

  • The residential rental property and the land on which it stands were acquired at the same time, from the same builder and under the same contract.
  • The residential rental property contains at least one qualifying residential unit.
  • The fair market value (FMV) of each qualifying residential unit is not more than
    • $450,000 for GST purposes; and
    • $225,000 for QST purposes.

Note that in the case of a duplex, the FMV limit applies to the total of the two units.

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