📄 GST/HST Rebate – Reason Code 9: Lease of Land for Residential Purposes

Reason code 9 allows you to claim a GST/HST rebate on the tax you paid (or were considered to have paid) on land if you own or lease it and then lease it to someone who, in turn, must self-assess and remit GST/HST on a value that includes the land. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-rebates/reason-code-9.html))

👤 Who Can Apply

You may be eligible for this rebate if:

  • You paid or were deemed to have paid GST/HST on land you own or lease.
  • You lease the land to a person who either assigns the lease to a third party or leases it to a third party, and that third party must self-assess and remit GST/HST on a value that includes the land (for example, constructing and supplying a residence under a long-term lease).

You cannot claim a rebate if you have already received a refund or credit, claimed an input tax credit for the amount, or the filing deadline has passed.

🔢 Calculate Your Rebate

The rebate is generally calculated with the formula:

Rebate = A – B

  • A = total GST/HST payable (or deemed payable) on the last purchase or deemed purchase of the land (or its part, if part of a business supply) and improvements made before the person you lease to had to self-assess.
  • B = total rebates and input tax credits you were entitled to claim related to the purchase or improvements.

📥 How to Apply

To apply for this rebate, use Form GST189 – General Application for GST/HST Rebates. You can file:

  • Online via My Business Account or Represent a Client (for GST/HST registrants).
  • Online via “File a GST/HST rebate” in My Account (for individuals/non-registrants).
  • By mail with a completed Form GST189 and required attachments.

Include information such as a lease agreement, list of receipts/invoices, the land address, dates, and the name/address of the lessee.

📅 Filing Deadline

You must file your rebate application within two years after the day the person you lease the land to has to self-assess the GST/HST.

📬 After You Apply

After the CRA processes your rebate application, you will receive a notice of assessment that explains the status of your claim and any changes made.

If you disagree with the assessment, you may request a reassessment or file an objection. Keep all supporting documents (receipts, lease agreements, correspondence) for at least six years as the CRA may request them.

🔗 Official & Related Resources