There are two programs that offer homeowners a rebate on GST/HST. Programs have a Federal and a Provincial component.
Rental Property Acquired from Builder
This is the most common rebate application we come across as real estate investors acquire newly constructed residential properties from builders for the purpose of earning rental income. Maximum rebate maybe up to $130,000. You should apply for the rebate as soon as possible after closing to avoid any risk of change in the rebate program.

