GST/HST new housing rebate
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
GST/HST new housing rebate
On this page
Find out if you are eligible for the GST/HST new housing rebate
Find out which GST/HST new housing rebate you can claim
What information to include with the rebate application and what records to keep
Find out if you are eligible 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 housing or constructed or substantially renovated housing, which could include 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 (co-op) complex for the purpose of using a unit in the co-op 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 and the fair market value of the house when the construction is substantially completed is less than $450,000
Qualifying housing also includes mobile homes (including modular homes) and floating homes. For mobile and floating homes, you may have the option to treat your mobile or floating home as a purchased home or as an owner-built home when claiming your new housing rebate.
For more information, see Guide RC4028, GST/HST New Housing Rebate.
Find out which GST/HST new housing rebate you can claim
The GST/HST new housing rebate allows an individual to recover some of the goods and services tax (GST) or the federal part of the harmonized sales tax (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. Additionally, other provincial new housing rebates may be available for the provincial part of the HST whether the GST/HST new housing rebate for the federal part of the HST is available or not.
In certain circumstances, a transitional new housing rebate may be available in addition to any GST/HST new housing rebate and provincial new housing rebate for which you may be eligible, even if the house is not your primary place of residence.
The new housing rebate is not available to a corporation or a partnership.
Owner-built houses
You may be entitled to claim a GST/HST new housing rebate for an owner-built house if you:
- built, or engaged someone else to build, a house on land that you already owned or leased
- substantially renovated, or engaged someone else to substantially renovate, your existing house (at least 90% of the interior of the existing house must be removed or replaced to be a substantial renovation)
- renovated, or engaged someone else to renovate, your existing house and built, or engaged someone else to build, a major addition to your house that at least doubles the size of the living area of the house (for example, the addition of a full second story to an existing bungalow. Adding a sun porch, sun room, family room, or bedroom by itself is not a major addition)
- converted a non-residential property into your house
- purchased a new or substantially renovated mobile home or a new floating home from a builder of the home (this includes the manufacturer or vendor of the home) or you or someone you hired substantially renovated such a home. For a mobile or a floating home, you have the option of claiming either the owner-built new housing rebate or the new housing rebate for a house purchased from a builder
The following chart provides the different forms available to apply for an owner-built housing rebate.
| You may be eligible for the following rebates | To recover the following tax |
|---|---|
|
To apply for the new housing rebate for owner-built houses you can either send us the appropriate forms or you can choose to file your rebate application online using My Account. For more information, see canada.ca/my-cra-account.
Houses purchased from a builder
You may be entitled to claim a GST/HST new housing rebate for a house purchased from a builder if you:
- purchased a new or substantially renovated house (building and land) from a builder
- purchased a new or substantially renovated mobile home or a new floating home from a builder (this includes the manufacturer or vendor)
- purchased a share of the capital stock of a co-operative housing corporation (co-op)
- 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
The following chart provides the different forms available to apply for a rebate for houses purchased from a builder.
| You may be eligible for the following rebates | To recover the following tax |
|---|---|
|
Provincial transitional new housing rebates
In certain circumstances, a transitional new housing rebate may be available in addition to any GST/HST new housing rebate and provincial new housing rebate for which you may be eligible, even if the house is not your primary place of residence.
The following chart provides the different forms available to apply for a provincial transitional new housing rebate.
| You may be eligible for the following rebates | To recover the following tax |
|---|---|
|
To remove the estimated provincial sales tax (PST) or the retail sales tax (RST) that is embedded in the cost of the housing. |
For more information, see:
- GST/HST Info Sheet GI-151, Harmonized Sales Tax: Provincial Transitional New Housing Rebate for Housing in Prince Edward Island
- GST/HST Info Sheet GI-164, Prince Edward Island: Transition to the Harmonized Sales Tax: Information for Non-registrant Builders
- GST/HST Info Sheet GI-101, Harmonized Sales Tax: Information for Non-registrant Builders of Housing in Ontario, British Columbia, and Nova Scotia
British Columbia transition tax rebate
You may be eligible for the British Columbia transition tax rebate if you are the builder of newly constructed or substantially renovated housing in British Columbia and:
- you had to charge the purchaser the 2% British Columbia transition tax
- you had to account for the 2% British Columbia transition tax on a self-supply of the housing
- the purchase price is considered to include the 2% British Columbia transition tax
To apply for this rebate, use Form RC7004-BC, British Columbia Transition Tax Rebate.
For more information, see GST/HST Notice 276, Elimination of the HST in British Columbia in 2013 - Transitional Rules for Real Property Including New Housing.
2006 and 2008 GST/HST transitional rebates
If you signed a purchase and sale agreement to buy a new or substantially renovated house in Canada before October 31, 2007, you may be eligible to claim a GST/HST transitional rebate as a result of the reductions in the rate of GST/HST, even if the house is not your primary place of residence. However, builders cannot pay or credit the transitional rebate to the purchaser of new housing.
To apply for this rebate, use Form GST193, GST/HST Transitional Rebate Application for Purchasers of New Housing.
What information to include with the rebate application and what records to keep
Documents you have to send us
In most cases, there is no requirement to submit supporting documentation with your application. However, you do have to send invoices with your worksheet where the vendor did not charge the GST/HST on the invoice (photocopies of these invoices will be accepted). You also may be contacted and requested to submit proof of occupancy.
Documents you have to keep
Keep a copy of the completed forms. You also have to keep all your original invoices and the other documents you used to complete the forms for six years in case we ask to see them.
Only original invoices in the name of the claimant or the co-owners are acceptable. We do not accept photocopies, credit card or interac slips, or account statements, without the original invoices. We do not accept estimates or quotes as proof. If we ask you to send your invoices to us, we will return them.
- Date modified:
- 2019-04-15