Government Programs

GST/HST New Housing Rebate

Program

You may be eligible to claim a rebate for a part of the GST/HST you pay on the purchase price or cost of building your home if:

you buy a new or substantially renovated home (including the land or if you lease the land) from a builder;
you buy a new mobile home (including a modular home) or a floating home from a builder or vendor;
you buy a share of capital stock of a co-operative housing corporation;
you construct or substantially renovate your own home, or carry out a major addition (or hire another person to do so); or
your home is destroyed in a fire and is subsequently rebuilt.

Details

Resale homes are exempt from the GST/HST.
New homes are subject to GST/HST. New home buyers can apply for a 36% rebate of the GST/HST applicable to the purchase price to a maximum of $6,300 for homes costing $350,000 or less before GST/HST.
For new homes priced between $350,000 and $450,000 before GST/HST, the GST/HST rebate would be reduced proportionately.
New homes priced $450,000 before GST/HST or higher would not receive a rebate.

For more information contact Service Canada at 1.800.662.6232 or visit www.servicecanada.gc.ca.