HST Rebates for Individuals

HST Rebates for Individuals

Wendy Wong, CPA, CA, Tax Manager

Ontario new housing rebate – An Ontario new housing rebate may be available for some of the provincial part of the HST paid by an individual who purchases newly constructed or substantially renovated housing for use as the primary place of residence of the individual or a relation of the individual. The Ontario new housing rebate may also be available to an individual who constructs or substantially renovates their own home, or hires someone else to do so for them, for such use.

GST/HST public service bodies’ rebates (PSB) – A PSB means a charity, non-profit organization, municipality, school authority, hospital authority, public college, or university. You may be able to claim the public service bodies’ (PSB) rebate for the GST or federal part of the HST you pay on eligible purchases and expenses. In some cases, you may also be able to claim a rebate for the provincial part of the HST.

GST/HST new residential rental property rebate – The GST/HST NRRP rebate applies to eligible rental accommodation and to land leased for a residence. The rental accommodation or land must be intended for long-term use as a residence.

You may qualify for a rebate if you:

  • purchased or built a new residential rental property;
  • substantially renovated residential rental property;
  • made an addition to a multiple-unit residential rental complex;
  • converted a commercial property into a residential rental property; or
  • leased land for residential purposes (including the lease of sites in a residential trailer park).

Partners rebate – As an individual who is a member of a partnership, you may qualify for the GST/HST partner rebate if:

  • the partnership is a GST/HST registrant; and
  • you personally paid GST/HST on expenses that:
    • you did not incur on the account of the partnership; and
    • you deducted from your share of the partnership income on your income tax return.

Employee rebate – You may be eligible for a rebate of the GST/HST you paid on expenses you deducted from your income as an employee (annual union, professional or like dues).