HST Tax Rebate on New Homes in Canada
The GST/HST New Housing Rebate is available to Canadian individuals who have bought a new home that is a primary residence or renovated a home significantly (small fix-ups don’t count). It also applies if it is:
- a new mobile
- a modular or floating home
- a share in a co-operative housing corporation or
- if rebuilding of a home occurred after a fire destroyed it
This rebate assists with the federal portion of the GST/HST payable plus provinces that have combined their provincial tax with the GST, creating the HST (harmonized sales tax). Those provinces are:
* Nova Scotia
* New Brunswick
* Newfoundland and Labrador
* Ontario
* British Columbia
The provincial portion of the GST/HST New Housing Rebate is available for residents of Ontario, BC, and Québec.
For more information, please consult the CRA website.
Source: CRA
