GST New Housing Rebate

You may be eligible to claim a rebate for a part of the GST you pay on the purchase price or cost of building your home if:

You buy a new or substantially renovated home (including the land or if you lease the land) from a builder.
You buy a new mobile home (including a modular home) or a floating home from a builder or vendor.
You buy a share of capital stock of a co-operative housing corporation.
You construct or substantially renovate your own home, or carry out a major addition (or hire another person to do so).
Your home is destroyed in a fire and is subsequently rebuilt.

Details

NOTE: In the Greater Toronto Area (GTA), most builders/ developers include the GST in the purchase price of the home, and any rebates would be assignable to the builder as they would already be absorbing the net GST cost