GST/HST Rebate Canada 2025 — Complete Guide

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Canada has several GST/HST rebate programs that can put thousands of dollars back in your pocket. From the new housing rebate to the rental property rebate and the quarterly GST/HST credit, understanding what you're entitled to can make a significant financial difference. This guide covers all major programs for 2025.

GST/HST Credit Calculator (Quarterly)

Family Net Income ($) Marital Status Number of Dependent Children Under 19

New Housing GST/HST Rebate Calculator

Province Purchase Price of New Home ($)

GST/HST Credit — What It Is

The GST/HST credit is a tax-free quarterly payment from the federal government to help individuals and families with low and moderate incomes offset the GST/HST they pay. The CRA automatically determines eligibility based on your annual tax return — no separate application is needed if you file your taxes.

Category	2024–25 Maximum Annual Credit
Individual	$519
Spouse/partner	+$519 (combined)
Per child under 19	+$179

New Housing GST/HST Rebate

When you buy a newly constructed home or substantially renovate an existing home, you may be eligible for a rebate of a portion of the GST/HST paid. Key facts:

Federal GST rebate: 36% of GST paid (max $6,300) for homes under $350,000. Phases out to zero for homes between $350,000 and $450,000.
Ontario New Housing Rebate: 75% of Ontario HST component (provincial 8%), capped at $24,000. No price cap — applies to all new homes.
The rebate is typically applied at closing through your builder.
You must be the first purchaser and use the home as a primary residence.

New Residential Rental Property Rebate (NRRPR)

As of September 2023, the federal government removed the GST on new purpose-built rental housing through a 100% GST rebate (previously capped at $6,300). To qualify:

The property must be newly constructed or substantially renovated
It must contain at least 4 private apartment units or at least 10 private rooms/suites
At least 90% must be residential units for long-term rental
Construction must have started after September 13, 2023

This measure significantly improves the economics of purpose-built rental construction across Canada.

GST/HST on Short-Term Rentals

If you earn more than $30,000 per year from short-term rentals (e.g., Airbnb), you are required to register for and charge GST/HST. Short-term accommodation (less than one month) is taxable under GST/HST rules. Long-term residential rentals (one month or more) are generally GST/HST exempt.

  New for 2024: Airbnb and VRBO are now required to collect and remit GST/HST on behalf of short-term rental operators in many situations. Consult a tax professional if you earn over $30,000 in short-term rental income.

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