The following are exempt from paying NRST:
(1) Nominee: The foreign national is nominated under the Ontario
Immigrant Nominee Program (nominee) at the time of the purchase or acquisition; and has applied or certifies that they will apply to become a permanent resident; will be used as principal residence;
(2) Protected person: section 95 refugee;
(3) Spousal: spouse is a Canadian citizen or PR; spouse will be one of the transferee, will be used as principal residence
***Note that after March 29, 2022; only Permanent Resident (PR) NRST rebate remains available.***
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