How to apply
How you apply for the Ontario ENRRP rebate depends on whether you purchased or constructed a rental property, the type of housing, and the arrangement under which the property is rented.
All claimants, including purchasers and builders, must submit the application for the Ontario ENRRP rebate directly to the CRA.
On this page
Determine your application type and filing deadline
There are 5 application types to choose from. Each application type has its own filing deadline.
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Application type 6: Lease of both the housing and land (other than a co-op)
Your filing deadline depends on whether you are a purchaser/landlord or a builder/landlord.
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If you are a purchaser/landlord
When to submit
You must file your application within two years after the end of the month in which tax first became payable on your purchase.
For details: Determine when HST first became payable
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If you are a builder/landlord
When to submit
You must file your application within two years after the end of the month in which the self-supply occurred.
For details: Determine when the self-supply occurred
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Application type 7: Sale of building and lease of land
When to submit
You must file your application within two years after the end of the month in which the self-supply occurred.
For details: Determine when the self-supply occurred
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Application type 8: Cooperative housing corporation (co-op)
When to submit
Whether you are a co-op purchaser/landlord or a co-op builder/landlord, you must file your application within two years after the end of the month in which you lease the residential unit as a place of residence for individuals.
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Application type 9A or 9B: Lease of land
When to submit
You must file your application within two years after the end of the month in which the self-supply occurred.
For details: Determine when the self-supply occurred
Fill out and submit your forms
Complete the necessary forms for your situation and submit them by mail.
Who can submit the application
All claimants, including purchasers and builders, must submit the application for the Ontario ENRRP rebate directly to the CRA. A builder cannot pay or credit the Ontario ENRRP rebate to a purchaser/landlord.
Online submissions
Electronic filing is not currently available for this rebate. Updates to allow electronic filing are expected in fall 2026. Until then, applications must be submitted by mail.
Submit by mail
Fill out your forms, including the consent sections for the ONHAP to allow the CRA to share information with the Province of Ontario
Depending on your application type, complete:
- Send the completed forms and all required supporting documents to the address indicated on the application form
For more information: Guide RC4231, GST/HST New Residential Rental Property Rebate