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)
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
Dates and Deadlines
- Generally, applications must be received within two years from the date of possession.
- Contact the Canada Revenue Agency.
- 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.
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