Do you mean Transitional GST Rebate? , F3 Y% [; r9 V( ]; u, ?5 {) MThat is the case that the agreement of purchase and sale were entered before january 1, 2008, and both ownership and possession are transferred after January 1, 2008. The GST was changed from 6% to 5%. 4 Z9 w5 o$ x# K1 lIf I remember correctly this is the form: * t) _* F' E6 }http://www.cra-arc.gc.ca/E/pbg/gf/gst193/gst193-09e.pdf( |9 f I" X+ B# p0 d0 N