To find out if you qualify for the New Residential Rental Property Rebate, read through RC4231 to determine if it applies to the specifics of your situation.
If you qualify for the rebate, you do not claim it by entering information on your income tax return, but by completing the relevant application forms:
http://www.cra-arc.gc.ca/E/pub/gp/rc4231/rc4231-e.html#P292_38539
Keep in mind that if you do qualify and receive the rebate, that amount should be excluded from the cost base of the property for Capital Cost Allowance (CCA) purposes.
