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Source verified August 3, 2026
GST524 GST/HST New Residential Rental Property Rebate Application
Claim a GST/HST rebate for residential rentals
Latest source updateLast Update: August 12, 2026Latest change: The GST524 form now includes the Ontario enhanced new housing rebate, with processing beginning in Fall 2026 and e-filing unavailable for those claims for now.View change
Latest source update
Last Update: August 12, 2026
Latest change: The GST524 form now includes the Ontario enhanced new housing rebate, with processing beginning in Fall 2026 and e-filing unavailable for those claims for now.
GST524 Updated for Ontario rebate claims
The GST524 form has been updated to include the Ontario enhanced new housing rebate. CRA says processing will begin in Fall 2026, and electronic filing is not currently available for claims that include that rebate. The accessible fillable PDF and standard print PDF were also updated to the 26e versions.
Funding available
Varies by project
Deadline
Open continuously
Location
Quebec, Canada
Overview
GST524 is the form for claiming the GST/HST rebate on new residential rental property. It applies to purchases, new builds, major renovations, additions to multiple unit residential rental property, commercial-to-residential conversions, and land leased for residential purposes.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Renovate or adapt facilities
Eligible Funding
- Varies by project
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Quebec
Legal structures
- All legal structures
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Purchasing or building a new residential rental property.
- Substantially renovating a residential rental property.
- Making an addition to a multiple unit residential rental property.
- Converting a commercial property into a residential rental property.
- Leasing land for residential purposes.
Documents Needed
- GST524 GST/HST New Residential Rental Property Rebate Application form
Official resources
Eligibility
Who is eligible?
- GST/HST registrants
- Individuals claiming the rebate
Eligible geographic areas
- Canada
How to apply
- Step 1: Download the form
- Download the fillable PDF or print the standard PDF.
- Open the fillable PDF in Acrobat Reader 10 or later if using the accessible version.
- Step 2: Complete the application
- Fill out the GST524 form with the required information.
- Prepare the rebate claim based on the property or land situation.
- Step 3: Submit online or with your GST/HST return
- GST/HST registrants can file through My Business Account or Represent a Client.
- Individuals can file through My Account.
- If offsetting the rebate, include the amount on line 111 of the GST/HST return.
Additional information
- GST/HST registrants can file the rebate online through My Business Account or Represent a Client.
- Individuals can file the rebate online through My Account.
- The rebate amount can be offset against a GST/HST return by entering it on line 111.
- An accessible fillable PDF must be downloaded and opened in Acrobat Reader 10 or later.
Availability timeline
2026
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Frequently Asked Questions about the GST524 GST/HST New Residential Rental Property Rebate Application Program
What is the GST524 GST/HST New Residential Rental Property Rebate Application?
GST524 is the form for claiming the GST/HST rebate on new residential rental property. It applies to purchases, new builds, major renovations, additions to multiple unit residential rental property, commercial-to-residential conversions, and land leased for residential purposes.
What is the deadline to apply?
The program is accepting continuous intake
Who is eligible for the GST524 GST/HST New Residential Rental Property Rebate Application program?
To be eligible for the GST524 GST/HST New Residential Rental Property Rebate Application program, you must:
You purchased or built a new residential rental property.
You substantially renovated a residential rental property, made an addition to a multiple unit residential rental property, converted a commercial property into a residential rental property, or leased land for residential purposes.
What expenses are eligible under GST524 GST/HST New Residential Rental Property Rebate Application?
Purchasing or building a new residential rental property.
Substantially renovating a residential rental property.
Making an addition to a multiple unit residential rental property.
Converting a commercial property into a residential rental property.
Leasing land for residential purposes.
Who can I contact for more information about the GST524 GST/HST New Residential Rental Property Rebate Application?
You can contact Canada Revenue Agency (CRA).
Where is the GST524 GST/HST New Residential Rental Property Rebate Application available?
The GST524 GST/HST New Residential Rental Property Rebate Application program is available the province of Quebec.
Is the GST524 GST/HST New Residential Rental Property Rebate Application a grant, loan, or tax credit?
GST524 GST/HST New Residential Rental Property Rebate Application is a Other Support