Who can apply

Eligibility

You may be eligible for a rebate under reason code 9 if you paid or were considered to have paid the GST/HST on land that you own or lease if you lease the land to a particular person who either assigns the lease to a third person or leases the land to a third person, and has to self-assess and remit the tax on a value that includes the land. 

For example, the particular person may have to self-assess if they construct and supply a house under a long-term lease for its residential use by an individual.

Claim conditions

You cannot claim a rebate of GST/HST paid if any of the following statements are true:

In the case of bankruptcy, you will not be paid a rebate that you were entitled to claim before the appointment of a trustee in bankruptcy unless you have filed all returns and remitted all outstanding amounts for the reporting periods that ended before the appointment.

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