Joe Dumond, Broker
Sutton Group-Masters Realty Inc

New housing GST/HST Rebate

ELIGIBILITY FOR THE EXISTING GST/HST NEW HOUSING REBATES

You may be eligible for a new housing rebate for some of the GST/HST paid if you are an individual who:

  • purchased new or substantially renovated housing from a builder, including housing on leased land (if the lease is for at least 20 years or gives you the option to buy the land) for use as your (or your relation’s) primary place of residence
  • purchased shares in a co-operative housing corporation (co-op) for the purpose of using a unit in a new or substantially renovated cooperative housing complex for use as your (or your relation’s) primary place of residence
  • constructed or substantially renovated your own home or hired someone else to construct or substantially renovate your home for use as your (or your relation’s) primary place of residence, if the fair market value of the house when the construction is substantially completed is less than $450,000.

If you are an individual who purchased a new or substantially renovated mobile home (including a modular home) or a new or substantially renovated floating home for use as your (or your relation’s) primary place of residence, you may be eligible for a new housing rebate for some of the GST/HST paid. In addition, for the purpose of claiming the GST/HST new housing rebate, you may have the option to treat the home as being purchased from a builder or as being an owner-built house.

For more information, see Guide RC4028, GST/HST New Housing Rebate.

If you are a first-time home buyer, you may be eligible for the proposed First-time home buyers’ GST/HST rebate.




Source: Government of Canada web site.
Last updated Oct 2, 2025.

Note:  Proposed new legislation for First-Time New Housing Buyers (FTHB) GST/HST Rebate is currently pending.

GST/HST NEW HOUSING REBATES YOU CAN CLAIM

The GST/HST new housing rebate allows an individual to recover some of the GST or the federal part of the HST paid for a new or substantially renovated house that is for use as the individual's, or their relation's, primary place of residence, when all of the other conditions are met. In addition, other provincial new housing rebates may be available for the provincial part of the HST whether or not the GST/HST new housing rebate for the federal part of the HST is available.

The GST/HST new housing rebate is not available to a corporation or a partnership.


DOCUMENTS TO INCLUDE WITH THE REBATE APPLICATION AND TO KEEP FOR YOUR RECORDS

Documents You Have To Send

In most cases, you do not have to send supporting documents with your GST/HST new housing rebate application. However, you do have to send invoices with your worksheet if the vendor did not charge the GST/HST on the invoice (photocopies of these invoices will be accepted). The CRA may contact you to ask for proof of occupancy. For more information, see Guide RC4028, GST/HST New Housing Rebate.

Documents You Have to Keep

Keep a copy of the filled-out forms. You also have to keep all your original invoices and documents you used to fill out the forms for six years in case the CRA asks to see them.

Only original invoices in the name of the claimant or the co-owners are acceptable. The CRA does not accept photocopies, credit card or Interac slips, or account statements, without the original invoices. The CRA does not accept estimates or quotes as proof. If the CRA asks you to send your invoices, they will be returned.