GST524, the GST/HST New Residential Rental Property Rebate Application, is how a landlord in Canada claims back part of the GST or HST paid when buying or building new rental housing, substantially renovating it, adding units, or converting a non-residential building. The standard rebate is 36% of the GST or federal part of the HST, up to $6,300 per unit, as of October 2026. Qualifying new purpose-built rental buildings get a rebate of 100% with no phase-out.
Everything below comes from the CRA's GST524 form page and the GST524 E (25) form with its instructions, as of October 2026.
Who can claim
You can use GST524 if both of these apply:
- you bought or built a new residential complex, substantially renovated one, made an addition to a multiple-unit complex, converted a non-residential property to residential use, or leased land for residential purposes
- you lease the property to an individual as their primary place of residence, or for leased land, the land is needed for the use of a residential unit
A substantial renovation means 90% or more of the livable areas of an existing complex were removed or replaced, not counting the foundation, exterior and interior supporting walls, roof, floors and staircases. Finishing part of a basement doesn't count.
The two rebates on one form
| Rebate | Rate | Limits, as of October 2026 |
|---|---|---|
| New residential rental property (NRRP) rebate | 36% of the GST or federal part of the HST | Up to $6,300 per unit; full rebate if fair market value is $350,000 or less, phasing out to zero at $450,000 |
| Purpose-built rental housing (PBRH) rebate | 100% | No phase-out thresholds; construction must begin after September 13, 2023 and before 2031, and be substantially completed before 2036 |
Here's the distinction that decides which one you'll get. The PBRH rebate is for multiple-unit residential complexes, or additions of more than one unit. Individually owned single units, condominium units, duplexes, triplexes, housing co-ops, houses on leased land and trailer park sites don't get PBRH, but can still get the standard NRRP rebate if they meet its conditions.
Working out the standard rebate
- Line A: the GST paid. If you paid HST, convert it to the federal part: multiply HST at 13% by 5/13, at 14% by 5/14, or at 15% by 5/15.
- Line B: the fair market value of the building and land when tax became payable, without the GST/HST.
- Line D: line A times 36%, up to $6,300.
- Line E: if line B is $350,000 or less, line D in full. Above that, line D is scaled down by ($450,000 minus line B) divided by $100,000, and becomes zero at $450,000.
- Add any provincial rebate from the matching provincial schedule to get the total on line H.
If you paid HST, a provincial rental rebate may be available even when the federal one isn't, so check the provincial schedule either way.
The relevant date
Several lines depend on the relevant date, which is generally the day tax became payable on your purchase, or the day of the self-supply if you built it. Condo buyers who took possession before the building was registered use the earlier of the day ownership passed to them and the day 60 days after registration. Get this date right, because it's what the CRA checks the rest of the claim against. If you bought from a builder, you'll also need the date the purchase and sale agreement was signed, using the later date if you and the vendor signed on different days.
Application types
| Type | For |
|---|---|
| 6 | A landlord (purchaser or builder) leasing the units and the land; also a co-op treated as a non-co-op for PBRH |
| 7 | A builder who sold the building and leased the land, with a lease of at least 20 years or an option to buy |
| 8 | A housing co-op leasing a unit and the related land |
| 9A and 9B | Leasing land for residential use, or a site in a residential trailer park |
Single-unit claims complete Parts A, B, C, D and F. Multiple units or co-ops complete Parts A, B, C and F plus Form GST525, the supplement for co-ops and multiple units.
The Ontario update
The CRA has updated the form to include the Ontario enhanced new housing rebate. It says it will begin processing those applications in fall 2026, once its systems are ready, and that electronic filing isn't available yet for claims that include it.
Filing and what to send
- GST/HST registrants can file online through My Business Account or Represent a Client, alone or with their return; to offset the rebate, include it on line 111 of the GST/HST return.
- Individuals can file online with the 'File a GST/HST rebate' service in My Account.
- On paper, purchasers send the signed purchase and sale agreement, the statement of adjustments and the lease; builders send the lease.
- Paper forms go to the Sudbury Tax Centre for addresses in Sudbury/Nickel Belt, Toronto, Barrie and Hamilton, and to the Prince Edward Island Tax Centre for the rest of Canada.
Builders should note the self-supply rule: when a builder rents out new housing, it's treated as selling it to itself, and must report and remit that GST/HST on its return before claiming the rebate. If you haven't registered, start with GST/HST registration; returns are covered in the GST34 guide.
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The verdict
For a single rental condo, GST524 is worth up to $6,300, but only while the value stays under $450,000. For a new multi-unit rental building, the PBRH rebate changes the economics entirely, since it returns the full GST or federal HST. Check which type fits before you fill in a line, and send every supporting document the first time.
Frequently asked questions
What is GST524?
It's the CRA's GST/HST New Residential Rental Property Rebate Application for landlords of new, substantially renovated or converted rental housing.
How much is the GST524 rebate?
As of October 2026, the standard rebate is 36% of the GST or federal part of the HST, up to $6,300, with a 100% rebate for qualifying purpose-built rental housing.
When does the GST524 rebate phase out?
It phases out when the fair market value is over $350,000 and is zero at $450,000; the PBRH rebate has no phase-out.
Can a condo owner get the purpose-built rental rebate?
No. Individually owned condominium units get the standard NRRP rebate if eligible, not the PBRH rebate.
What is a substantial renovation for GST524?
When 90% or more of the livable areas of an existing residential complex have been removed or replaced.
Can I file GST524 online?
Yes. Registrants can use My Business Account or Represent a Client, and individuals can use My Account, except for claims including the Ontario enhanced rebate.
