⚠️ Work Permit & Student Rebates Phased Out:
Ontario officially **phased out** the NRST rebates for foreign workers holding work permits and international students. The rebates only apply to purchase agreements signed on or before March 29, 2022. For all recent purchases, the **only available rebate** is the Permanent Resident Rebate.
PR Rebate Timeline Diagnostic
Input your dates below to verify if your NRST rebate application satisfies the statutory deadlines:
Key Requirements for a Successful NRST Rebate
To qualify for the refund of the 25% speculation tax, you must meet all the following Ministry of Finance criteria:
- Principal Residence Occupancy: You must occupy the property as your primary residence within **60 days** of the purchase closing date. You must maintain this occupancy continuously until you apply for the rebate. Rental properties do not qualify.
- Title Ownership: You must hold the title to the property either alone or only with your spouse. If you purchased the property with friends, parents, or siblings who are not spouses, you lose eligibility for the rebate.
- Strict 90-Day Filing Rule: The application for the rebate must be submitted to the Ministry of Finance within **90 days** of the day you officially became a permanent resident (as shown on your COPR/PR card).
NRST Metrics
Current NRST Rate25.0%
PR Time LimitWithin 4 Years
Application Limit90 Days Post-PR
Occupancy MandateWithin 60 Days