Provincial new housing rebate for British Columbia
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Provincial new housing rebate for British Columbia
Eligibility information
You may be eligible for a British Columbia new housing rebate for some of the provincial part of the HST paid if you are an individual who:
- purchased newly constructed or substantially renovated housing in British Columbia, which could include housing on leased land, for use as your (or your relation’s) primary place of residence;
- purchased shares of the capital stock in a newly constructed or substantially renovated co-operative housing (co-op) complex in British Columbia for the purpose of using a unit in the co-op for use as your (or your relation’s) primary place of residence; or
- constructed or substantially renovated your own home in British Columbia, or hired someone else to construct or substantially renovate your home for use as your (or your relation’s) primary place of residence.
Note
As of April 1, 2013, the HST at the rate of 12% (5% federal part and 7% provincial part) no longer applies in British Columbia. The HST has been replaced by the GST at the rate of 5% and a provincial sales tax.
The British Columbia new housing rebate is not available where the tax became payable after March 31, 2013.
You are entitled to claim both a British Columbia new housing rebate and a federal new housing rebate if all of the conditions for claiming each rebate are met. The conditions for claiming a British Columbia new housing rebate are similar to the conditions for claiming a federal new housing rebate, with the exception of the maximum threshold amount.
Qualifying housing also includes mobile homes (including modular homes) and floating homes.
Note
For mobile and floating homes, depending on the particular circumstances, you have the option to treat your mobile or floating home as a purchased home or as an owner-built home when claiming your British Columbia new housing rebate.
Purchases
Builders are able to pay or credit the British Columbia new housing rebate to the individual purchaser of new housing.
If a builder did not pay or credit the rebate to you at the time of purchase, you have two years from the date possession or ownership was transferred to you to apply for the British Columbia new housing rebate with us directly, using Form RC7190-BC, GST190 British Columbia Rebate Schedule.
Owner-built homes
Owner-built home refers to a home that you constructed or substantially renovated yourself or hired someone else to construct or substantially renovate for you. You generally have two years from the earlier of the date the house was occupied or the construction was substantially completed to claim the rebate for an owner-built home using Form RC7191-BC, GST191 British Columbia Rebate Schedule.
Forms and publications
- GST/HST Info Sheet GI-080, Harmonized Sales Tax: BC New Housing Rebate
- GST/HST Info Sheet GI-086, Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in British Columbia
- Guide RC4028, GST/HST New Housing Rebate
- Form RC7190-BC, GST190 British Columbia Rebate Schedule
- Form RC7191-BC, GST191 British Columbia Rebate Schedule
- Date modified:
- 2014-11-07