If You Own a Home · 🇨🇦 Canada

GST/HST New Residential Rental Property Rebate — Recover Tax on a New Rental or Basement Suite

Difficulty Medium Applies To All Provinces & Territories Last Updated 2026-04-03

GST/HST New Residential Rental Property Rebate — Recover Tax on a New Rental or Basement Suite

What Is It?

CRA offers a new residential rental property rebate that can refund part of the GST/HST on qualifying new long-term residential rental properties.

What Most People Don’t Know

  • This is different from the owner-occupant new housing rebate.
  • Secondary suites and certain self-builds can matter.
  • Short-term rental use usually does not fit the long-term residential rebate structure.

Sources