Investors: the new residential rental property rebate
Doorvia Guides · August 3, 2026
Landlords buying new construction pay the HST at closing and recover part of it by application, with a lease as proof.
If you buy a new condominium or house to rent out rather than occupy, you generally cannot assign the new housing rebate to the builder. You pay the HST at final closing, then file for the new residential rental property rebate.
The application requires supporting documentation, typically including a signed lease of at least one year to a tenant using the unit as a place of residence, plus the closing documents.
Two planning points: budget for the HST as cash at closing, since lenders will not finance it, and file within the applicable deadline. Missing the filing window is one of the more expensive avoidable mistakes in new-build investing.
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