- A purchaser/landlord must file within two years after the end of the month in which tax first became payable.
- The Act says no rebate is paid unless the application is filed within that time (ETA s. 256.2(7)).
- The same GST524 covers the federal and Ontario rebates, so a missed deadline affects both.
- If you think you are late, get advice quickly; whether any relief exists depends on the facts.
Owners who rented out a new unit sometimes realize, a year or two after closing, that they never applied for the rental rebate. The first question is always the same: is it too late?
This article explains the deadline in plain terms, shows how to count it, and sets out what you can reasonably do if the date has passed or is close. It describes how the rule generally works. Whether you can still claim depends on your own dates and circumstances, so an accountant or lawyer should confirm.
The basic deadline
A purchaser or landlord must file the rebate application within two years after the end of the month in which tax first became payable on the purchase. The Excise Tax Act is blunt about the consequence: no rebate is paid unless the application is filed within that time (ETA s. 256.2(7)).
The deadline is not tied to the date you started renting, the date you received a tenant's first payment or the date you noticed the rebate. It runs from when tax first became payable, and which date that is depends on your own facts.
How to count the two years
Work in three steps. First, find the date tax first became payable on your purchase. Second, move to the end of that calendar month. Third, add two years.
| Step | What to do |
|---|---|
| 1 | Identify the month in which tax first became payable, using your closing documents |
| 2 | Go to the last day of that month |
| 3 | Add two years; your application must be filed by then |
Your statement of adjustments is one of the documents the CRA asks for with the application, so it is also a good place to start when confirming the key dates. If the dates are unclear, for example in a project with a deemed purchase or a lease, ask your lawyer or accountant to confirm which date applies.
Why one missed deadline costs you both rebates
One GST524 application covers both the federal and Ontario rebates, with the Ontario schedule RC7524-ON attached. The form must be filed even if only the Ontario portion applies. Because both pieces travel on the same application, missing the filing window can put the whole claim at risk.
The amounts can be significant. The Ontario rebate is 75% of the provincial part of the HST, up to $24,000 per qualifying unit. The federal rebate can be as much as $6,300 per unit before it phases down for higher-value units. That is why it is worth checking the date even if you think the window may have closed.
If you think you are late
The statute sets a strict limit, and nothing in the general rules points to an automatic extension. Whether the CRA or a court can help in a particular case depends on the facts, and it is not something to assume. It is worth asking an accountant or lawyer before you give up on the claim.
- Confirm the month in which tax first became payable, rather than relying on memory.
- Check whether you actually filed already, including through a CRA online account.
- Check whether your arrangement was a purchase by a non-builder or a builder deemed to purchase on a lease, since the wording and timing can differ.
- Check whether your project falls under a special rule, such as the purpose-built rental rebate or the 2026 substantial-renovation rules, which have their own conditions.
- Do not file a rushed or incomplete application without understanding why; a poorly prepared claim does not extend the deadline.
What to do next
Pull out your closing documents and write down the date tax first became payable. Calculate the two-year deadline and put it in your calendar with a reminder well ahead of the date.
If the deadline is still ahead, gather the statement of adjustments, signed purchase agreement and lease, and file. If you may have missed it, speak with an accountant or lawyer promptly and bring your closing package. They can review the dates and tell you whether anything can still be done in your situation.
Frequently asked questions
When does the two-year clock start?
It runs from the end of the month in which tax first became payable on the purchase. It does not start when you begin renting or when you find out about the rebate.
Is there an extension if I file late?
The Act says no rebate is paid unless the application is filed within the time allowed. Whether any relief is possible depends on your facts, so ask an accountant or lawyer rather than assuming one exists.
If I miss the deadline, do I lose the Ontario rebate too?
Both rebates are claimed on one GST524, so the filing deadline matters for both. The Ontario rebate can be as much as $24,000 per qualifying unit.
Does the deadline differ for builders who rent out their own units?
How the deadline applies can depend on how you acquired the unit, so it is worth confirming your type of claim with a lawyer or accountant. A builder who is also the landlord files with a different set of documents, namely the rental or lease agreement.
Sources
- Justice Laws – Excise Tax Act s. 256.2 — Justice Laws (federal)
- CRA – GI-093 Ontario NRRP Rebate — canada.ca
- CRA – GST/HST new residential rental property rebate — canada.ca
- CRA – RC4231 GST/HST NRRP Rebate — canada.ca
Links go to official government, court and regulator pages. The law changes — confirm you are reading the current version.
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