Eligibility for the GST/HST New Housing Rebate

You may be eligible for a new housing rebate for some of the GST/HST paid if you are an individual who:

  • purchased new or substantially renovated housing from a builder, including housing on leased land (if the lease is for at least 20 years or gives you the option to buy the land) for use as your (or your relation’s) primary place of residence

  • purchased shares in a co-operative housing corporation (co-op) for the purpose of using a unit in a new or substantially renovated cooperative housing complex for use as your (or your relation’s) primary place of residence

  • constructed or substantially renovated your own home or hired someone else to construct or substantially renovate your home for use as your (or your relation’s) primary place of residence, if the fair market value of the house when the construction is substantially completed is less than $450,000

If you are an individual who purchased a new or substantially renovated mobile home (including a modular home) or a new or substantially renovated floating home for use as your (or your relation’s) primary place of residence, you may be eligible for a new housing rebate for some of the GST/HST paid. In addition, for the purpose of claiming the GST/HST new housing rebate, you may have the option to treat the home as being purchased from a builder or as being an owner-built house.

GST/HST New Housing Rebates You Can Claim

The GST/HST new housing rebate allows an individual to recover some of the GST or the federal part of the HST paid for a new or substantially renovated house that is for use as the individual's, or their relation's, primary place of residence, when all of the other conditions are met. In addition, other provincial new housing rebates may be available for the provincial part of the HST whether or not the GST/HST new housing rebate for the federal part of the HST is available.

The new housing rebate is not available to a corporation or a partnership.

Houses Purchased From a Builder

You may be eligible to claim a GST/HST new housing rebate for a house purchased from a builder for use as your (or your relation’s) primary place of residence if you are an individual and find yourself in ONE of the following situations:

  • You purchased a new or substantially renovated house (building and land) from a builder

  • You purchased a new or substantially renovated mobile or floating home from a builder (this includes the manufacturer or vendor)

  • You purchased a share of the capital stock of a cooperative housing corporation (co-op) where the co-op paid tax on a new or substantially renovated house

  • You purchased a new or substantially renovated house from a builder where you leased the land from that builder under the same agreement to buy the house, and the lease is for 20 years or more or gives you the option to buy the land

For houses located in Ontario, you may be eligible to claim the Ontario new housing rebate if you are not eligible to claim the new housing rebate for some of the federal part of the HST only because the fair market value of the housing exceeds $450,000. An Ontario new housing rebate will be available (up to the applicable maximum of $24,000), regardless of the fair market value, as long as all of the other conditions for claiming the rebate are met.

GST/HST New Housing Rebate Calculator

Click HERE to calculate your GST/HST Rebate in Ontario:.