Costs & fees
GST HST New Housing Rebate
A federal (and sometimes provincial) rebate of part of the GST/HST paid on a newly built or substantially renovated home.
When you buy a newly built home or do a substantial renovation, you pay GST or HST on top of the purchase price. The federal GST/HST New Housing Rebate refunds part of that tax: 36% of the federal GST portion (the 5% federal piece) up to a maximum, phasing out as the home price rises. Homes priced at $450,000+ get progressively less rebate; homes above $450,000 get nothing on the federal portion.
Provinces with HST (Ontario, Nova Scotia, New Brunswick, PEI, Newfoundland) have their own New Housing Rebate on the provincial portion of HST, and the rules and caps differ. Ontario's rebate caps at $24,000 of the provincial portion.
The rebate is typically claimed by the builder on your behalf and credited at closing — you see the net price. If the builder didn't claim it (less common), you can apply directly to CRA after closing using form GST190 within two years.
Resale homes (previously occupied) are exempt from GST/HST, so the rebate is irrelevant for those.