Housing in British Columbia

The GST at 5% generally applies to a taxable sale of newly constructed or substantially renovated housing in British Columbia where both ownership and possession of the housing are transferred to the purchaser after March 2013.

The HST at 12% applied to taxable sales of housing where both ownership and possession of the housing were transferred to the purchaser after June 2010 and before April 2013, unless the sale was grandparented. The grandparenting rule generally applied to certain housing agreements that were entered into before November 19, 2009. GST at 5% (rather than the HST) applies to these sales, regardless of when ownership and possession transferred.

The 2% British Columbia transition tax applies to certain taxable sales of housing where construction began before April 2013 and ownership and possession transferred after March 2013 and before April 2015.

The following rebates may be available, in addition to any federal housing rebates, if all of the conditions for claiming each rebate are met. The conditions for claiming the British Columbia new housing rebate and the British Columbia new residential rental property rebate are similar to the conditions for claiming the related federal rebates, with the exception of the maximum threshold amount.

Forms and publications

• GST/HST NOTICE246, Harmonized Sales Tax for British Columbia - Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia
• GST/HST NOTICE276, Elimination of the HST in British Columbia in 2013 - Transitional Rules for Real Property Including New Housing
• GST/HST Info Sheet GI-078, Harmonized Sales Tax: Purchasers of New Housing in British Columbia
• GST/HST Info Sheet GI-098, Harmonized Sales Tax: Resales of New Housing in Ontario and British Columbia

Date modified:

2014-11-07