Building Materials Incorporated Into Electricity Generating, Qualifying Nuclear and Deep Lake-Water Cooling Facilities

Notice to the reader: On July 1, 2010 the federally administered Harmonized Sales Tax (HST) replaced the Ontario Retail Sales Tax (RST). As a result, RST provisions described on this page and in other publications ended on June 30, 2010. This includes any RST exemptions, temporary exemptions and certain rebates originally intended to end at a later date. Learn more about the HST and comprehensive tax package.

As part of the Electricity Pricing, Conservation and Supply Act, 2002, the Ontario government introduced the rebate for RST paid on the purchase of building materials incorporated into eligible electricity generating facilities, qualifying nuclear facilities or eligible deep lake-water cooling facilities. The rebate applies to new facilities as well as upgrades and expansions of existing facilities.

Is there a time limit to apply for the rebate?

Eligible building materials must be purchased and incorporated into eligible electricity generating and/or deep lake-water cooling facilities after November 25, 2002 and before January 1, 2008. For qualifying nuclear facilities, the building materials must be purchased and incorporated into eligible facilities after June 1, 2003 and before January 1, 2008.

How do I claim the rebate?

To claim a rebate, you must submit a completed General Application for Refund of Retail Sales Tax [PDF - 485 KB] form, along with supporting documentation, to:

Ministry of Finance
Refund Unit
PO Box 646
Oshawa ON L1H 8X2

If the actual amount of RST paid is being claimed, a copy of the sales contract, invoice or other receipt to show the date of purchase, the amount of RST charged, proof that the RST was paid and confirmation of the installation date must be included with the rebate claim.

If the claim is being made for building materials purchased and incorporated by a contractor as part of a construction contract, a copy of the contract and proof of payment must be included. As an alternative, if the actual amount of RST paid by the contractor is being claimed, copies of the contractor's invoices or a signed statement by the contractor stating the amount of the RST paid on the eligible building materials must be included.

Rebate claims must be received by the Ministry of Finance within four years from the date the RST was paid or from the date the contract was paid. Please allow 6 to 8 weeks for processing of the rebate.