GST/HST Information

for New Housing and New Residential Rental Property Rebates

GST/HST New Housing Rebate
This link will be useful if:

  • You are looking to buy a new or substantially renovated house from a builder
  • You build or hire someone to build a house for you

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rbts/nwhsng-eng.html

GST/HST New Residential Rental Property (NRRP) Rebate
For, general comments relating to the NRRP, along with links to guides and forms, see:

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/cnstrctn/gstrntlrbt-eng.html

Ontario New Residential Rental Property Rebate
For Ontario, if you are going to claim the Federal NRRP, do not forget about the Ontario portion.  With harmonization in Ontario, there is a rebate for a portion of the provincial part of the HST.

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/cnstrctn/nwrntl/ntr/menu-eng.html