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New Residential Rental Property Rebate (NRRPR): A Guide for Ontario Landlords

  • Writer: Arshya Mittal
    Arshya Mittal
  • Aug 16
  • 2 min read
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When you buy or build a new home in Ontario, you may qualify for the GST/HST New Housing Rebate. But what if you’re a landlord or investor who purchases a property to rent out instead of living in it?


That’s where the New Residential Rental Property Rebate (NRRPR) comes in.



At Mittal CPA Professional Corporation, we help property investors understand this rebate, file correctly, and maximize their returns.

What is the New Residential Rental Property Rebate?


The NRRPR is a refund of part of the federal portion of the HST (and in Ontario, part of the provincial portion) that applies when you:

  • Buy a newly constructed or substantially renovated residential property, and

  • Intend to use it as a long-term rental property.


Unlike the GST/HST Housing Rebate for homeowners, the NRRPR is designed specifically for landlords.

Who Qualifies?


You may be eligible if you:

  • Purchase a new or substantially renovated home, condo, or apartment unit.

  • Intend to rent it out under a long-term lease (generally at least one year).

  • Are the first person to occupy the property (through your tenant).

  • Charge rent that qualifies as exempt residential rent under GST/HST rules.


Short-term rentals (Airbnb, vacation homes, etc.) do not qualify.

Example: How the NRRPR Works


  • Scenario 1: Investor Buys a $600,000 New Condo

    • HST paid = $78,000 (13%).

    • Investor leases the condo under a one-year residential lease.

    • Eligible for the NRRPR.

    • Possible rebate: up to $24,000+, depending on purchase price and thresholds.


  • Scenario 2: Investor Buys a $1.2M New Home

    • Purchase exceeds Ontario’s rebate thresholds.

    • Investor may not qualify for the federal portion.

    • Provincial rebate rules may still apply.

Common Mistakes Landlords Make


  • Filing under the wrong rebate program (many mistakenly apply for the homeowner rebate instead of the NRRPR).

  • Leasing short-term — CRA requires a long-term lease for eligibility.

  • Not filing on time — rebate must be claimed within 2 years of closing.

  • Incorrect documentation — missing lease agreements or occupancy proof.

FAQ: NRRPR in Ontario


Can I apply for both the housing rebate and the rental rebate?

No. You must choose — the homeowner rebate is for primary residences, while the NRRPR is for rental properties.


What if I live in the property for a few months before renting it out?

You will generally not qualify for the NRRPR. CRA requires the property to be used first as a rental.


How long does it take to get the rebate?

Typically 8–16 weeks, depending on CRA review.


Do I need a signed lease before applying?

Yes, CRA requires proof of a long-term rental arrangement.

How Mittal CPA Can Help


At Mittal CPA Professional Corporation, we:

  • Confirm your eligibility for the NRRPR.

  • Prepare and file your application with the CRA.

  • Ensure you don’t miss deadlines or make costly filing mistakes.

  • Provide tax planning advice for landlords, including HST issues, capital gains, and rental income reporting.


We make the process stress-free so you can focus on growing your investment portfolio.


Are you a landlord or investor buying a new property? Contact Mittal CPA Professional Corporation today to claim your New Residential Rental Property Rebate and maximize your savings.



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