GST/HST New Housing Rebate

The GST/HST New Housing Rebate program provides a rebate on part of the GST or the federal part of the HST paid on the construction or purchase of most newly constructed or substantially renovated houses used as a primary place of residence.

Delivered by: Canada Revenue Agency (CRA)

Eligibility Information

The rebate is available for any of the following:

  • building a home or contracting someone to build one
  • buying a newly constructed or substantially renovated home from a builder
  • buying a newly constructed house from a builder, where you lease the land from the builder under the same agreement to buy the house
  • substantially renovating a home or building a major addition to one
  • rebuilding a home destroyed by fire
  • buying a share of the capital stock in a newly constructed cooperative housing project

Application Information

Dates and Deadlines

  • Generally, applications must be received within two years from the date of possession.

Contact Information

Related Information

  • If the house is located in Nova Scotia, the applicant may qualify for an additional rebate.
  • In Quebec, Revenu Québec administers this program.
  • The rebate reduces the GST and the federal part of the HST paid from 5% to approximately 3.5% for homes valued at $350,000 or less.
  • The rebate is gradually reduced for homes valued from $350,000 to the maximum value of $450,000.