GST/HST NEW HOUSING REBATE
Important information about the Good and Service Tax (or GST) and Harmonized Sales Tax (or HST) new housing rebate.
The New Housing Rebate allows you to recover a part of the GST/HST that you paid on the purchase price or cost of building a new, or substantially renovated house.
What type of housing qualifies?
These types of housing qualify for the rebate:
- a house that you built, substantially renovated or on which you built a major addition on land that you own or lease (you can do the work yourself or hire someone to do it);
- a new mobile home (this includes a modular home) or a new floating home that you bought from a builder (this includes a vendor);
- a new or substantially renovated house (including a condominium unit) that you bought from a builder (building and land);
- a new or substantially renovated house that you bought where you lease the land from the builder under the same agreement to buy the house and the lease is for 20 years or more, or gives you the option to buy the land;
- a share of the capital stock in a co-operative housing corporation (co-op) that you bought; or
- a non-residential property that you converted into your house
You will need to complete Form GST190, or Form GST191. Please see the reference guide to determine which forms are needed for your situation.
- Deductions, Credits, & Rebates
- Provincial Parental Insurance Plan (PPIP)
- Working Income Tax Benefit (WITB)
- Medical Expenses
- Employment Insurance (EI)
- GST/HST Credit
- Meal Expenses
- Vehicle Expenses
- Business Tax Deductions & Business Expenses
- Lifelong Learning Plan (LLP)
- Registered Education Savings Plan (RESP)