2006 and 2008 GST/HST transitional rebates

Rebate for purchasers of new housing

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.

2008 transitional rebate

You may be eligible for the 2008 transitional rebate if you signed a purchase and sale agreement to buy a new or substantially renovated housing after May 2, 2006, and before October 31, 2007, and both ownership and possession transferred to you after December 31, 2007.

2006 and 2008 transitional rebates

You may be eligible for both the 2006 and 2008 transitional rebates if you signed a purchase and sale agreement to buy a new or substantially renovated housing before May 3, 2006, and both ownership and possession transferred to you after December 31, 2007.

How to apply for the rebate

To claim the transitional rebate, use Form GST193, GST/HST Transitional Rebate Application for Purchasers of New Housing.

Rebate for builders of new housing on leased land

Builders may be eligible for the transitional rebate when they self-assess on a new residential complex and sell the building part of the complex to a person who leases the land part of the complex from them.

How to apply for the rebate

To claim the transitional rebate, use Form GST192, GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land.

Forms and publications

• Form GST192, GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land
• Form GST193, GST/HST Transitional Rebate Application for Purchasers of New Housing

Date modified:

2014-11-07