ON – Information sheet issued on HST rebates for landlords

One of the HST rebate programs which was introduced when the harmonized sales tax took effect in Ontario on July 1, 2010 was the new residential rental property rebate. Under that program, landlords in the province may be entitled to a rebate in respect of the provincial part of the HST paid on qualifying rental properties in Ontario.

The Canada Revenue Agency (CRA) has issued a new GST/HST Info Sheet (GI-093) outlining the circumstances in which the rebate will be provided and the application process for claiming it. This Info Sheet is available on the CRA Web site at http://www.cra-arc.gc.ca/E/pub/gi/gi-093/gi-093-e.pdf.


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