What does the HST Rebate mean for home or condo purchases from a builder?

  • December 25, 2016

The new housing rebate is available to individuals who bought a new house or condominium to recover a part of the goods and services tax (GST) or the federal part of the harmonized sales tax (HST) paid on the purchase price.

For purposes of the rebate, a condominium unit e.g. an apartment unit or townhouse is a unit for use as a place of residence that is a bounded space in a building designated or described as a separate unit on a registered condominium or strata lot plan or description.

The house or condominium should be the primary place of residence at the outset of acquiring the residence. A person may have more than one place of residence, but is considered to have only one primary place of residence. You cannot claim the new housing rebate if the house is not intended to be the primary place of residence for you or a relation./

Important considerations for filing this rebate:

  • You can only apply for the GST/HST new housing rebate once for each house or condominium using one application form. You cannot make another rebate application for additional work or extras done on your house.
  • Only one individual can apply for the rebate, even if there is more than one owner of a house or condominium.
  • All documents required to support your claim must be included with an application. The Canada Revenue Agency returns applications without appropriate documentation.
  • The calculation of the GST/HST paid from the beginning of the construction to the date you file your rebate application should be included in your calculation.
  • Include in your calculation the GST/HST paid from the beginning of the construction to the date you file your rebate application.
  • You must attach proof of occupancy to the form.
  • If you are paid a rebate amount that you are not entitled to, you are required to repay it.
  • If your house/condominium is located in Nova Scotia, you may also claim the Nova Scotia rebate.