What specific conditions must an international student meet to qualify for the NRST exemption in Ontario?

General student status on its own is not one of the core, broadly recognized NRST exemption categories - the more reliable pathways are being nominated under the Ontario Immigrant Nominee Program, being a protected person, purchasing jointly with a Canadian citizen or permanent resident spouse, or becoming a permanent resident within a defined window after the purchase to support a rebate. Where a study-related pathway exists at all, it tends to come with detailed enrollment, institution, and duration conditions set out in Ontario's own rules, which are specific enough that they should not be assumed to apply just because someone is genuinely studying full-time in Ontario.

Because these conditions are the kind of detail that gets refined and are too specific to summarize reliably in general terms, an international student considering a purchase should not rely on assumptions about their status alone qualifying them for relief from this tax.

Confirm your specific eligibility for any study-related exemption or another applicable category directly against Ontario's current official program requirements with a lawyer before assuming a purchase qualifies.