GST/HST rebate – Lease of land for residential purposes

 Form GST189 – Reason code 9

Reason code 9 provides a rebate of the GST/HST paid on a lease of land for residential purposes (subsection 256.1(1) of the Excise Tax Act).

Related information

 GST/HST Memorandum 19-3-5, Rebate to Owner of Land Leased for Residential Use