Book a Session
Home About Us Services ↳ Canada PR Visa (Permanent Residency) ↳ Work Permit Canada ↳ LMIA — Labour Market Impact Assessment ↳ Spouse & Family Sponsorship Visa ↳ Student Visa Canada ↳ Visitor Visa ↳ Business Visa Provinces ↳ 🏙️ Ontario ↳ 🏔️ British Columbia ↳ 🌾 Alberta ↳ 🌻 Saskatchewan ↳ 🌊 Manitoba ↳ ⚓ Nova Scotia ↳ 🍁 New Brunswick ↳ 🦞 Prince Edward Island ↳ 🐟 Newfoundland & Labrador ↳ 🌊 Atlantic Immigration Program Healthcare Blog FAQ Careers Canadian Latest policies Contact

Who can apply

Learn about the eligibility criteria, key dates, and restrictions for the Ontario ENRRP rebate.

On this page

Eligibility criteria

In addition to meeting the following eligibility criteria, you must meet the eligibility criteria for the Ontario NRRP rebate.

If you or another person has already claimed the Ontario NRRP rebate for the property, you may still be eligible to apply for the Ontario ENRRP rebate.

Check the following criteria to see if you may be eligible for this rebate.

  • If you lease both the housing and land

    You may be eligible if all the following apply:

    You must also meet the additional following criteria depending on whether you are a purchaser or a builder:

    • If you are a purchaser/landlord

      You are a purchaser/landlord if you paid the GST/HST on the purchase of newly constructed or substantially renovated housing and leased the housing or residential units  in the housing to another person for long-term residential use by an individual.

      You may be eligible if construction or substantial renovation began:

    • If you are a builder/landlord

      You are a builder/landlord if you reported and remitted the GST/HST on a self-supply of newly constructed or substantially renovated housing or an addition to a multiple unit residential complex  and subsequently leased the housing or residential units for long-term residential use by an individual.

      You may be eligible if construction or substantial renovation began between April 1, 2026, and March 31, 2027 (inclusive)

  • If you sell the housing and lease the land

    You may be eligible if all the following apply:

    • You are eligible for the Ontario NRRP rebate
    • If the housing is a single unit residential complex or residential condominium unit, the purchaser is eligible for the GST/HST new housing rebate
    • Construction or substantial renovation  began between April 1, 2026, and March 31, 2027 (inclusive)
    • Construction or substantial renovation is substantially completed  by December 31, 2029
    • HST becomes payable by December 31, 2032
    • The fair market value  of the housing is less than $1.85 million
  • If you are a cooperative housing corporation (co-op)

    You may be eligible if all the following apply:

    You must also meet the following additional criteria depending on whether you are a purchaser or a builder:

    • If you are a co-op purchaser/landlord

      You are a co-op purchaser/landlord if you are a cooperative housing corporation that paid GST/HST on the purchase of newly constructed or substantially renovated housing, where you are not a builder of the housing, and leased a co-op unit for long-term residential use by an individual.

      You may be eligible if construction or substantial renovation began:

      • Between April 1, 2026, and March 31, 2027 (inclusive) or
      • Before April 1, 2026, and you entered into an agreement of purchase and sale for a single unit residential complex  between April 1, 2026, and March 31, 2027 (inclusive)
    • If you are a co-op builder/landlord

      You are a co-op builder/landlord if you are a cooperative housing corporation that reported and remitted the GST/HST on a self-supply of housing that is a residential complex or an addition to a multiple unit residential complex  and leased co-op units in the housing for long-term residential use by an individual.

      You may be eligible if construction or substantial renovation began between April 1, 2026, and March 31, 2027 (inclusive).

  • If you lease land for residential purposes

    You may be eligible if all the following apply:

    • You are eligible for the Ontario NRRP rebate
    • HST is deemed to have been paid between April 1, 2026, and March 31, 2027 (inclusive)
    • The fair market value  is less than $610,500 or, if you paid tax equal to the basic tax content  of the land on a change in use, the provincial part of the HST included in the basic tax content is less than $48,840.

Determine key dates for eligibility

When construction begins

The CRA considers construction of a residential complex to have begun when excavation work relating to the complex began.

Activities that occur before excavation, such as signing a purchase and sale agreement, demolition, site or environmental testing, plan development and finalization, clearing, remediation or reclamation activities, obtaining permits, contracting for excavation, or road construction, do not determine when construction begins.

Example of determining when construction began

A builder/landlord plans to construct a multiple unit residential complex that will be leased to individuals for long-term residential use. Before excavation begins, the builder/landlord conducts site and environmental testing, develops building plans, obtains a building permit, and enters into a contract for excavation. Although these activities occur before excavation, construction does not begin until the excavation work relating to the residential complex actually starts.

If excavation work relating to the residential complex begins on July 15, 2026, the CRA considers construction of the residential complex to have begun on that date. As July 15, 2026, falls between April 1, 2026, and March 31, 2027, the construction start requirement for Ontario ENRRP rebate may be met, provided all other eligibility conditions are satisfied.

When HST becomes payable

When HST becomes payable depends on whether you purchased the housing or whether a self-supply occurred. If you purchased a residential condominium unit and possession was transferred to you before the condominium complex was registered as a condominium, tax becomes payable on the earlier of:

  • The day ownership of the unit is transferred to you
  • The day that is 60 days after the condominium complex is registered

In any other case, tax generally becomes payable on the earlier of:

  • The day ownership of the property is transferred to you
  • The day possession of the property is transferred to you under the agreement of purchase and sale

When a self-supply occurs

Different rules apply to determine when a self-supply occurs, depending on whether the property is housing and land, or land leased for residential purposes.

  • Self-supply of housing and land

    If you are a builder who constructed or substantially renovated housing, the self-supply generally occurs on the later of:

    • The day construction or substantial renovation is substantially completed
    • The day you give possession or use of the housing, under a lease, licence or similar arrangement to a person for use by an individual as a place of residence
  • Self-supply of land

    If you made an exempt lease of land for residential use, the self-supply generally occurs:

    • On the day the first lease begins
    • On the day a change in use occurs that results in a deemed supply of the property

    For more information on the self-supply rules that apply to land, refer to:

Restrictions

The following restrictions apply to eligibility for the Ontario ENRRP rebate where an agreement of purchase and sale is entered into between April 1, 2026, and March 31, 2027 (inclusive).

Assignment sales
For an assignment sale to qualify for the Ontario ENRRP rebate, both the initial agreement of purchase and sale with the builder and the assignment agreement must be entered into between April 1, 2026, and March 31, 2027 (inclusive).
Change in agreement
If you entered into an agreement with a builder before April 1, 2026, and you make changes to the agreement such that it is considered to be entered into on or after April 1, 2026, to be eligible for the Ontario ENRRP rebate, the agreement must have been entered into for bona fide purposes other than to obtain the Ontario ENRRP rebate.
New agreement
If you entered into an agreement with a builder before April 1, 2026, the agreement is terminated and another agreement is entered into on or after April 1, 2026, you are eligible for the Ontario ENRRP rebate only if you entered into the new agreement for bona fide purposes other than to obtain the Ontario ENRRP rebate.
Sale within one year
Generally, if you claim the Ontario ENRRP rebate and sell the housing within one year after it is first occupied as a place of residence, the purchaser must be acquiring the housing for use as their primary place of residence or the primary place of residence of their relation. If this condition is not met, you may have to repay the rebate.
Interaction with the purpose-built rental housing rebate

A landlord cannot claim both the Ontario ENRRP rebate and the purpose-built rental housing (PBRH) rebate for the same housing.

If the housing is eligible for the PBRH rebate, the Ontario ENRRP rebate is not available for that housing.

For more information on the PBRH rebate, refer to: GST/HST Memorandum 19-3-9, Purpose-built Rental Housing Rebate

Substantial renovation

Substantial renovation of a residential complex generally means the renovation of the whole or that part of a building that forms a part of a residential complex to such an extent that at least 90% of the building or part, other than the foundation, external walls, interior supporting walls, floors, roof, and staircases that existed immediately before the renovation, has been removed or replaced if, after completion of the renovation, the building or part of the building is, or forms part of, a residential complex.

Substantial completion

Substantial completion generally means that the construction or substantial renovation of a house is at a stage of completion (generally 90% or more) where an individual can reasonably inhabit the premises. Minor repairs, adjustments, or outstanding upgrades are not considered to impair the use and enjoyment of the house as a place of residence.

Fair market value

Fair market value generally means the highest price, expressed in dollars, that property or services would bring in an open and unrestricted market, between a willing buyer and a willing seller who are both knowledgeable, informed, and prudent, and who are acting independently of each other. Fair market value does not include the GST/HST payable on the fair market value of the property. For sales of real property, fair market value does not include any provincial land transfer taxes payable on the sale.

Residential unit

Residential unit means:

  • a detached house, semi-detached house, row house unit, condominium unit, mobile home, floating home, or apartment
  • a suite or room in a hotel, a motel, an inn, a boarding house or a lodging house, or in a residence for students, seniors, individuals with a disability, or other individuals
  • any other similar premises or the part of such housing listed above that:
    • is occupied by an individual as a place of residence or lodging
    • is supplied by way of lease, licence or similar arrangement as a place of residence or lodging for individuals
    • is vacant, but was last occupied or supplied as a place of residence or lodging for individuals
    • has never been used or occupied for any purpose, but is intended to be used as a place of residence or lodging for individuals

Multiple unit residential complex

Multiple unit residential complex means a residential complex that contains more than one residential unit, but does not include a condominium complex. For the purposes of the GST/HST new residential rental property rebate, a multiple unit residential complex does not include a duplex.

Basic tax content

Basic tax content of a property generally means the amount of the GST/HST that was payable for the last acquisition of the property, and for any improvements made to the property since that last acquisition, less any amounts that were, or would have been, able to be recovered by rebate or remission, but not by input tax credits. The calculation takes into account any depreciation in the value of the property since it was last acquired.

Addition to a multiple unit residential complex

Addition to a multiple unit residential complex is generally considered to be construction that expands the building envelope of an existing multiple unit residential complex.

Single unit residential complex

Single unit residential complex means a residential complex that does not contain more than one residential unit, but does not include a residential condominium unit. For the purposes of the GST/HST new housing rebate and the GST/HST new residential rental property rebate, reference to a single unit residential complex includes a residential complex containing not more than two residential units (for example, a duplex).

Residential condominium unit

Residential condominium unit means a residential unit that is for use as a place of residence and that is, or is intended to be, a bounded space in a building designated or described as a separate unit on a registered condominium or strata lot plan or description (or similar plan or description registered under provincial law). A residential condominium unit includes any interest in the common areas as well as any interest in land pertaining to the ownership of the unit.

Page details

2026-09-11

Quick Enquiry

We usually reply within a few hours
By submitting you agree to be contacted about your enquiry.
Call us☎ Chat on WhatsApp✆
M

Migova AI Assistant

Online now
Hi 👋 I'm the Migova AI assistant, powered by OpenAI. Ask me about PR, study visas, work permits, LMIA, family sponsorship, provinces, or healthcare immigration to Canada.
Canada PR
Study Visa
LMIA / Work Permit