The following residential units qualify for a GST and QST rebate (partial refund) for residential rental property:

• a unit a person owns, co-owns, leases or subleases;
• a unit a person possesses under a sales contract; and
• a unit located in a residential complex a person leases or subleases.

In addition, all the following conditions must be met:

• The unit is a self-contained residence.
• The person holds the unit for one of the following purposes:
  • to make an exempt lease or sublease of the unit;
  • to sell the unit and make an exempt lease of the land;
  • to use the unit as a primary place of residence (provided the person makes an exempt lease of another unit in the residential complex to another person).
• The first use of the unit is or can reasonably be considered to be one of the following:
  • the person's primary place of residence, or the residence of a relation, for at least a year (or less, if, after that period, the unit is sold or leased to an individual who will occupy it as a primary place of residence);
  • the primary place of residence of a lessor or a relation of the lessor for at least one year (or less, if, after that period, the unit is sold or leased to an individual who will occupy it as a primary place of residence); or
  • the primary place of residence of an individual who will occupy it continuously for at least one year (or less, if, after that period, the unit is sold to an individual who will occupy it as a primary place of residence, or you, a relation, the lessor or a relation of the lessor will occupy the unit as a primary place of residence).
• After the first use, the person intends to occupy the unit or lease it to an individual who is a relation, shareholder, member or partner, or a related individual, and the person can reasonably expect the unit to be used as his or her primary place of residence or the individual's.