Back >
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.
Due to regular changes in government programs, OMDREB doesn't guarantee that this is the most recent data. Please see individual websites for the most up-to-date information.
