The HST New Housing Rebate program allows you to claim a rebate on part of the HST you pay on the purchase price of either a newly constructed home or cost of building the home. You can claim a rebate on a newly renovated home, a purchase of a new mobile home, or when your home is destroyed in a fire and is subsequently rebuilt.

The purchase price of resale homes are exempted from the HST whereas the purchase price of newly constructed homes are subject to HST.

New home buyers can apply for a partial rebate on a new home. Builders often include the rebate in their prices and sell the home to you with a statement from you attesting that you or a close family member will occupy the home after closing. This rebate program may be changing in the near future. To get the most up-to-date information click on this website: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4028/gst-hst-new-housing-rebate.html