GST/HST Rebates in Canada: Complete 2025 Guide

The Goods and Services Tax (GST) and Harmonized Sales Tax (HST) are significant components of consumer and business transactions throughout Canada. However, several rebate and refund programs exist to help individuals, home buyers, landlords, charities, public service bodies, and businesses recover some or all of these taxes in specific circumstances. This authoritative guide covers every major GST/HST rebate available in Canada for 2025, including eligibility, how to claim, deadlines, and expert tips for maximizing your refund.

What’s Covered: Federal and provincial GST/HST rebates for new housing, rental property, charities, public service bodies, and businesses (ITCs)
Who’s Eligible: Home buyers, renovators, landlords, charities, non-profits, public institutions, and GST/HST-registered businesses
Quick Links: New Housing, Rental Property, Charity/PSB, Business (ITC), Provincial

A Canadian GST/HST rebate form and home purchase paperwork with a calculator and pen on a desk

GST/HST New Housing Rebate (Home Buyers & Renovators)

Who Qualifies: Individuals who buy a newly built or substantially renovated home (including condos, townhouses, mobile homes, and some owner-built homes) as their primary residence.
What is Rebated: A portion of the GST (5%) or the federal component of HST paid on purchase or construction. Maximum is up to 36% of GST, phased out between $350,000–$450,000 purchase price (federal portion).
How to Claim: File Form GST190 (new housing) or GST191 (owner-built) within 2 years of occupancy or purchase. Provincial rebates may require separate applications (see below).
Renovations: Substantial renovations (at least 90% of the home replaced) may also qualify.
Resources: CRA New Housing Rebate

Tip: Provincial new housing rebates (Ontario, BC, Nova Scotia, Newfoundland & Labrador, PEI) may be available in addition to the federal rebate—often on the same form.

GST/HST New Residential Rental Property (NRRP) Rebate

Who Qualifies: Landlords (individuals, partnerships, or corporations) who purchase or build a new residential rental property (including condos, apartment units, or additions) and lease it for at least one year.
What is Rebated: A portion of the GST/HST paid on the purchase or construction. Maximum and phase-out thresholds are similar to the new housing rebate.
How to Claim: File Form GST524 within 2 years of the property being first occupied as a rental.
Provincial Rebates: Ontario, BC, and Nova Scotia offer additional rental rebates—often claimed together.
Note: Short-term rentals (e.g., Airbnb) generally do not qualify; the property must be intended for long-term residential tenancy.
Resources: CRA Rental Rebate

Charity, Non-Profit & Public Service Body (PSB) Rebates

Who Qualifies: Registered charities, qualifying non-profit organizations (NPOs), municipalities, school authorities, hospital authorities, universities, and certain public institutions.
What is Rebated: A percentage (typically 50% for charities, 83% for municipalities, 68% for hospitals/schools/universities, 50% for NPOs) of the GST/HST paid on eligible purchases and expenses.
How to Claim: File Form GST66 (or GST284 for selected PSBs) within 4 years of the end of the claim period (2 years for charities and NPOs not designated).
Provincial Variations: Additional PSB rebates may be available for the provincial portion of HST in Ontario, BC, Nova Scotia, Newfoundland & Labrador, and PEI.
Resources: CRA PSB Rebates

Businesses: Input Tax Credits (ITCs) & Other GST/HST Refunds

Who Qualifies: GST/HST-registered businesses (including self-employed, incorporated, and partnerships) that pay GST/HST on eligible business purchases and expenses.
What is Rebated: Input Tax Credits (ITCs) allow businesses to recover 100% of GST/HST paid on expenses related to commercial activities (goods, services, rent, utilities, professional fees, etc.).
How to Claim: Report ITCs on your GST/HST return (Form GST34 or RC7200 for QST) for the relevant reporting period. Keep supporting invoices and receipts.
Restrictions: ITCs may be limited for small businesses (under $30,000 in annual revenue not required to register), and on certain expenses (e.g., meals/entertainment, personal use).
Other Refunds: Bad debt refunds, exported goods/services, and certain large purchases may also qualify for GST/HST refunds.
Resources: CRA ITC Guide

Tip: Not registered for GST/HST? You cannot claim ITCs, but may still be eligible for consumer rebates like new housing.

Provincial GST/HST Rebates & Special Programs

Ontario: Offers provincial new housing and rental rebates (up to 75% of Ontario HST portion, max $24,000), PSB and charity rebates, and point-of-sale exemptions for children’s items, books, and prepared foods.
British Columbia: Provincial new housing and rental rebates for the BC portion of HST (ended, but adjustments may be available for past years), and ongoing rebates for certain energy-efficient appliances and First Nations housing.
Quebec: GST and QST operate separately. Quebec offers its own rebates for new housing, rental property, and PSBs. File QST rebate claims with Revenu Québec.
Nova Scotia, Newfoundland & Labrador, PEI: Provincial rebates for new housing/rental, public service bodies, and special sectors (e.g., agriculture, tourism). Amounts and eligibility vary.
First Nations: GST/HST exemptions/rebates are available for eligible purchases and housing on reserve lands. See First Nations Tax Exemptions.
Other Programs: Renovation, energy efficiency, and home adaptation rebates may offer GST/HST refunds—check with your province or municipality.

For detailed, province-specific rebates, visit:

How to Claim: Steps & Documentation Tips

Check Eligibility: Ensure the purchase, property, or organization meets all requirements (see above links and CRA guides).
Gather Documentation: Keep original invoices, purchase agreements, proof of occupancy, and payment records.
Meet Deadlines: Most rebates must be claimed within 2 years of purchase/occupancy; PSB rebates allow up to 4 years.
Complete Correct Form: Use the appropriate CRA form (GST190, GST191, GST524, GST66, etc.) or QST forms for Quebec.
Submit to CRA (or Revenu Québec): Mail or electronically file the application. Attach all required documentation.
Track Your Claim: Keep a copy and follow up with the CRA if you do not receive your rebate within the usual processing time (6–12 weeks).

Frequently Asked Questions: GST/HST Rebates

Can I claim a GST/HST rebate if I bought a new condo as an investment?

Only if you lease the condo as a long-term rental (minimum 1 year). In that case, claim the NRRP rebate. If flipped or used as a short-term rental, you are generally not eligible.

Are home renovations eligible for GST/HST rebates?

Substantial renovations (90%+ of interior replaced) may qualify as a "new home." Cosmetic or partial renovations do not. See GST191 for owner-built claims.

Can non-profits and charities recover all GST/HST paid?

Not all—PSBs can recover a percentage (50–83%) depending on their type and province. Some expenses (like fundraising) may be excluded.

What if I missed claiming a GST/HST rebate in a previous year?

File your claim before the 2-year (housing/rental) or 4-year (PSB) deadline. Late claims are generally rejected. For ITCs, the claim window matches your GST/HST filing period (usually 4 years).

Are there GST/HST rebates for energy-efficient home upgrades?

Some provinces and municipalities offer rebates or point-of-sale exemptions for specific energy-efficient appliances or renovations. The federal GST/HST new housing rebate does not specifically cover energy retrofits unless part of a substantial renovation.

Related Guides & Resources

For province-specific tax break guides: Ontario | BC | Quebec | Alberta