GST-QST New Housing Rebate Application: Owner of a Home on Leased Land or a Share in a Housing Co-Op
FP-2190.L-V
Use this form if you are an individual and you purchased from a builder a home located on land leased from the same builder or if you purchased a share of the capital stock of a cooperative housing corporation (“housing co-op”).
Effective April 19, 2021, a GST-QST rebate can be claimed by all individuals who co-own a new home that is used as the primary place of residence of one of the purchasers or of a person related to one of the purchasers.
This measure applies to supplies made under a sales contract entered into after that date.