How to apply

On this page

• Filing methods
• Filing deadline
• Using your rebate to reduce your GST/HST remittance
• Real property – Documents to include
• Capital personal property – Documents to include

Filing methods

You can file a rebate application under reason code 7 online or by mail.

Direct deposit is available only for applications that are filed online.

Filing deadline

File your rebate application within two years after the day the amount for your sale of the property becomes payable or is paid without having become payable, or within two years from the day the redemption period expires, if applicable.

Using your rebate to reduce your GST/HST remittance

If you are responsible for collecting the GST/HST from the purchaser, report that GST/HST and remit it to the CRA using Form GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized).

Generally, the amount of your GST/HST remittance will be the amount you indicate as net tax for GST/HST purposes on line 109 of Form GST62. However, if you are entitled to a rebate under reason code 7, you can use the amount of your rebate to reduce the amount of your GST/HST remittance. To do this, enter the amount of your GST/HST rebate on line 111 of Form GST62. The amount of your GST/HST remittance is equal to the amount on line 109 minus the amount on line 111.

File your rebate application together with Form GST62 if you want to reduce your remittance by the amount of your rebate.

File Form GST62 within one month after the month in which the transaction happens. The CRA may assess penalties and interest if it does not receive Form GST62 and any net tax remittance by the due date.

Form GST62 is only available in pre-printed format and is not available for download from our website. To order Form GST62, go to Ordering forms and publications.

Real property – Documents to include

Include all of the following information and documents with your application:

• A letter of explanation describing the circumstances for your rebate claim, including your original intent for the property and, if your intentions for the property changed, a description of your later intentions (for example, you originally purchased the property to construct your own house but later decided to subdivide and sell the land instead)
• The address of the property and a description of the property (for example, vacant land or substantially renovated housing)
• Your use of the property (for example, your personal residence or a rental property)
• A detailed listing of the GST/HST paid on any improvements you made to the property that you included in your basic tax content calculation and a description of those improvements
• A copy of the Statement of Adjustments from your original purchase of the property

If you sold the property, also include the following information and documents with your application:

• A copy of the Statement of Adjustments for the sale of the property
• The date the payment for the sale of the property became due or, if it was paid to you before the due date, the date it was paid to you by the purchaser
• The full name and address of the purchaser (include the purchaser’s trading name if this is different, and indicate whether or not the purchaser is a GST/HST registrant; where applicable, provide the business number of the purchaser)
• If you were responsible for collecting the tax, your GST/HST return (Form GST62), in which you are reporting the GST/HST payable by the recipient on your sale; if you have already filed your return, attach a copy of it with the rebate application
• An indication as to whether or not you are a non‑resident

If you made a deemed taxable sale of the property, also include the following information and documents with your application:

• The date you are deemed to have collected the GST/HST on that deemed sale
• Your GST/HST return (Form GST62), in which you are reporting the GST/HST payable on your deemed sale; if you have already filed your return, attach a copy of it with the rebate application
• The fair market value of the property and an explanation of how you determined the fair market value

In the case of a property seizure, provide the CRA with the expiry date of the redemption period.

Your rebate claim may be delayed or denied if you do not include the required documents with your application.

Capital personal property – Documents to include

A municipality does not have to provide any documentation when it makes its rebate claim. However, it has to keep documents to support its claim in case the CRA asks to see them at a later date.