The non-resident speculation tax (NRST) in Ontario is imposed on foreign nationals during the purchase of residential properties. One of the ways to avoid this tax is by applying for the NRST rebate to the Ministry of Finance.

If you’re confused about what the NRST rebate is and how to apply for one, you’ve come to the right place. Our Scarborough real estate lawyer will help you navigate this foreign buyer tax exemption today. Read on for more.

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What Is NRST Rebate?

The NRST rebate is an exemption that applies to the non-resident speculation tax, also called the foreign buyer tax. Foreign nationals who have already paid the tax properly can file a claim for the NRST rebate to the Ministry of Finance. You must meet the following eligibility criteria before applying for this tax exemption:

The transfer of residential land must be registered on title
The tax must have been paid properly using the correct NRST calculation rate
You gained permanent residency (PR) in Canada within four years of house registration

Previously, eligible candidates could apply for one of three NRST rebates in Ontario. However, the deadlines for two exemptions have now passed, leaving the permanent resident NRST rebate as the only available option. If the Ministry of Finance approves your application, you will be returned the NRST you paid in full at the time of title registration.

The 3 Types Of NRST Rebates In Ontario

Foreign nationals in Ontario initially had three NRST rebate options. For house purchases and registration after 29th March 2022, the only option is permanent resident NRST rebate. Meanwhile, transitional rebates were available for properties bought before 29th March 2022. Let’s look at these types in-depth:

Permanent Resident NRST Rebate

A foreign buyer tax rebate is available for non-residents who gained permanent residency status in Canada after paying the tax. This type of NRST rebate is called the permanent resident rebate. The eligibility criteria for the exemption are:

You paid the non-resident speculation tax properly at the time of title registration
You gained PR status within four years of the property purchase date
You’re the sole owner of the property or own it as a joint property with your spouse, whom you’ve been married to for at least three years before title registration
You occupied the property as your primary residence within 60 days of title registration and have been living there till the day of the rebate application

Once you’ve gained your permanent residency status, you must submit the NRST rebate application within 180 days of becoming a PR.

Transitional International Student NRST Rebate

Foreign nationals with registered land in the Greater Golden Horseshoe Region (GGH) of Ontario before 29th March 2022 could previously qualify for the transitional international student NRST rebate. The eligibility criteria for the rebate included the following points:

You were enrolled in an approved education institute for a continuous two years, starting from the property purchase date
You’re registered on the title alone or with your spouse, whom you’ve been married to since before title registration
You’ve started using the property as your primary residence within 60 days of house purchase and are still living there

The final deadline to apply for this rebate was 31st March 2025, which has passed. If you weren’t able to apply for the exemption in that period, you can still use the permanent resident NRST rebate option. This exemption will be available to you if it has been less than 180 days since you gained PR status.

Consulting an NRST rebate lawyer, such as Barnett Law, can help you understand whether you’re eligible for the exemption.

Transitional Foreign National Worker NRST Rebate

The foreign worker NRST rebate was similar to the student NRST rebate because it applied to land within the GGH region. Non-residents working in Ontario had to fulfill the following points to apply for the rebate:

You started a full-time job in Ontario with a legal work permit, continuously for a year, within 30 days of house registration
You held the property alone or with your spouse on the title deed
You started using the house as your primary residence within 60 days of registration

Just like the student NRST rebate, the deadline for the worker NRST rebate was 31st March 2025. If you weren’t able to apply for the exemption, you may still be eligible for the permanent NRST rebate. Speak to a real estate lawyer to explore your available options.

How To Apply For NRST Rebate?

As of November 2025 and onwards, you can only apply for the permanent resident NRST rebate if you’re eligible. Here are the steps of how to apply for the NRST rebate in Ontario:

Step 1: Visit The Ministry Of Finance Portal

The Ministry of Finance has developed an online portal that allows people to apply for the NRST rebate and other exemptions. Visit the website and select the link titled “submit an application for a NRST refund/rebate” under the panel box of land transfer tax rebate.

Step 2: Submit NRST Rebate Supporting Documents

Complete the online form and submit the following NRST rebate supporting documents with it:

Copy of your registered property transfer
Copy of your legally binding sale and purchase agreement
Copy of the statement of adjustments, if any changes were made to the title later
Proof that you occupied the house as your primary residence within 60 days of registration, such as an updated driver’s license, moving bill, or bank card statements
Copy of your permanent residence card

You must submit all these documents with the form within 180 days of becoming a permanent resident and no later than four years of purchase.

Step 3: Wait For NRST Rebate Application Approval

After submitting the form, you must wait for the NRST rebate processing time to pass. The Ministry of Finance will review your application and NRST supporting documents. If everything is complete and aligns with the set deadlines, the application will be approved. Your rebate will then be transferred to the bank account you provide.

FAQs

What Is The NRST Rebate Processing Time?

The NRST rebate processing time varies, depending on the applications currently being reviewed. Most people have to wait at least six months before receiving an approval or rejection response. This duration may extend to 12 months in some cases, such as incomplete applications.

What Is The NRST Tax In Ontario?

The non-resident speculation tax is a charge that applies to residential properties bought by foreign nationals living in Ontario. Currently, the NRST is calculated at a rate of 25% under the Land Transfer Tax Act. This means the payable tax will be 25% of the total property purchase value.

Is NRST Refundable?

NRST that has been paid incorrectly or overpaid may be eligible for a refund. You must consult a real estate lawyer to determine whether you overpaid the tax. If you paid the NRST improperly, your attorney will help you file a refund with the Ministry of Finance.

What Does An NRST Rebate Lawyer Do?

An NRST rebate lawyer can check if you paid the right amount of tax within the payable deadline. They will determine if you’re eligible for the rebate and help you gather NRST rebate supporting documents. The attorney can also submit the rebate application to the Ministry of Finance on your behalf.

Where To Find An NRST Rebate Lawyer?

You can speak to an NRST rebate lawyer at Barnett Law in Scarborough. We have a team of experts who handle NRST calculations, rebate applications, and other related processes.

Start Your NRST Rebate Process With Trusted Legal Support At Barnett Law

NRST rebate is a convenient foreign buyer tax exemption that allows you to get your money back if you gain PR status. Applying for the rebate may seem easy, but things can get complex if you don’t submit the right NRST rebate supporting documents.

Barnett Law can assist you by overseeing every part of your application for accuracy and compliance. We’ll guide you through the process, help you avoid common errors, and make sure your submission stands the best chance of approval. Contact our team today to get professional assistance with your NRST rebate application.

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Barnett Law

Barnett Law is a trusted and knowledgeable lawyer in Scarborough. Her expertise spans real estate law, family law, adoptions and fertility law. A lawyer by profession and a humanitarian by heart, Athena Narsingh Barnett wants to help people become more familiar with the legal system and be well-informed to make important legal decisions.