Specially Equipped Motor Vehicle Rebate
Apply for a GST/HST rebate on the purchase of a qualifying motor vehicle or on a modification service to your motor vehicle.
If you are the lessee of a qualifying motor vehicle under a written agreement, your lease payments should not include GST/HST on the part that is reasonably attributable to the special features or adaptations. However, if you exercise your purchase option under the lease agreement, you may be able to claim a rebate, based on the certified amount, at that time.
If you paid GST/HST on the part of the lease payment that is attributable to special features or adaptations, you may be able to recover the tax paid in error. For more information, call 1-800-959-5525.
Website: GST/HST Specially Equipped Motor Vehicle Rebate Application