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Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Generally, sales of new housing are subject to the GST/HST. You may qualify for a rebate for some of the tax paid if you:

are an individual who bought new housing to use as your primary place of residence and the purchase price was less than $450,000;
hired someone to build new housing on land you own or lease to use as your primary place of residence and the fair market value was less than $450,000;
purchased, built or substantially renovated housing to use as a residential rental property and the purchase price or fair market value was less than $450,000;
leased land for residential rental purposes (including the lease of sites in a residential trailer park);
purchased or constructed new housing in British Columbia, Ontario, or Prince Edward Island; or
signed a purchase and sale agreement before October 31, 2007, to buy new or substantially renovated housing.

Topics
GST/HST new housing rebate Available to individuals who purchase or build their new home
GST/HST new residential rental property rebate Available to landlords of new residential rental properties
Housing in British Columbia Additional rebates may be available for housing purchased in British Columbia before April 1, 2013
Housing in Ontario Additional rebates may be available for housing located in Ontario
Housing in Prince Edward Island Additional rebates may be available for housing purchased in Prince Edward Island after March 31, 2013
2006 and 2008 transitional housing rebates One of these rebates may be available if you entered into a purchase and sale agreement before October 31, 2007