New Residential Rental Property Rebate
If you have purchased a newly built home or condo as an investment property, you are eligible for the new residential rental property rebate (NRRPR) provided you have a tenant who has signed a lease of at least one year. When you purchase a new residential property to rent out, the home builder or condo developer is not permitted to apply for the new home HST rebate on your behalf like they would if the property was going to be your primary residence. Consequently, the buyer will be required to pay the HST for the rental property upfront, and then will have to wait to receive a refund from the Canada Revenue Agency. This can put a temporary financial strain on the person buying the investment property, since they are out a significant amount of money for upwards of half a year and must eat the interest costs in the meantime. In order to minimize the amount of money you spend servicing this additional debt, it's strongly recommended that you file your HST rental rebate application as soon as you close on the property and find a tenant.
Source - http://www.hstrebatenewhomes.ca/
Check the forms on the CRA website below