You may be eligible for a new housing rebate for some of the GST/HST paid if you are an individual who:
Qualifying housing also includes mobile homes (including modular homes) and floating homes. For mobile and floating homes, you may have the option to treat your mobile or floating home as a purchased home or as an owner-built home when claiming your new housing rebate.
For more information, see Guide RC4028, GST/HST New Housing Rebate.
The GST/HST new housing rebate allows an individual to recover some of the goods and services tax (GST) or the federal part of the harmonized sales tax (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. Additionally, other provincial new housing rebates may be available for the provincial part of the HST whether the GST/HST new housing rebate for the federal part of the HST is available or not.
In certain circumstances, a transitional new housing rebate may be available in addition to any GST/HST new housing rebate and provincial new housing rebate for which you may be eligible, even if the house is not your primary place of residence.
The new housing rebate is not available to a corporation or a partnership.
You may be entitled to claim a GST/HST new housing rebate for an owner-built house if you:
The following chart provides the different forms available to apply for an owner-built housing rebate.
You may be eligible for the following rebates | To recover the following tax |
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© 2018, Best Brothers Group. All rights reserved.
You may be entitled to claim a GST/HST new housing rebate for a house purchased from a builder if you:
The following chart provides the different forms available to apply for a rebate for houses purchased from a builder.
You may be eligible for the following rebates | To recover the following tax |
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|
© 2018, Best Brothers Group. All rights reserved.
In certain circumstances, a transitional new housing rebate may be available in addition to any GST/HST new housing rebate and provincial new housing rebate for which you may be eligible, even if the house is not your primary place of residence.
The following chart provides the different forms available to apply for a provincial transitional new housing rebate.
You may be eligible for the following rebates | To recover the following tax |
---|---|
| To remove the estimated provincial sales tax (PST) or the retail sales tax (RST) that is embedded in the cost of the housing. |
For more information, see:
© 2018, Best Brothers Group. All rights reserved.
You may be eligible for the British Columbia transition tax rebate if you are the builder of newly constructed or substantially renovated housing in British Columbia and:
To apply for this rebate, use Form RC7004-BC, British Columbia Transition Tax Rebate.
For more information, see GST/HST Notice 276, Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing.
© 2018, Best Brothers Group. All rights reserved.
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.
To apply for this rebate, use Form GST193, GST/HST Transitional Rebate Application for Purchasers of New Housing.
© 2018, Best Brothers Group. All rights reserved.
In most cases, there is no requirement to submit supporting documentation with your application. However, you do have to send invoices with your worksheet where the vendor did not charge the GST/HST on the invoice (photocopies of these invoices will be accepted). You also may be contacted and requested to submit proof of occupancy.
Keep a copy of the completed forms. You also have to keep all your original invoices and the other documents you used to complete the forms for six years in case we ask to see them.
Only original invoices in the name of the claimant or the co-owners are acceptable. We do not accept photocopies, credit card or interac slips, or account statements, without the original invoices. We do not accept estimates or quotes as proof. If we ask you to send your invoices to us, we will return them.
Information: Government of Canada
© 2018, Best Brothers Group. All rights reserved.
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