Eligibility for the GST/HST new housing rebate
You may be eligible for a new housing rebate for some of the GST/HST paid if you are a person who:
- purchased new or substantially renovated housing from a builder, including housing on leased land (if the lease is for at least 20 years or gives you the option to purchase the land) for use as your (or your relation’s) primary place of residence
- Purchased shares in a cooperative housing corporation (co-op) to use a unit for using as your (or your relationship's) primary place of residence in a new or substantially renovated cooperative housing complex.
- Constructed or substantially renovated your own home or hired someone else to build or substantially renovate your home for use as your (or your relation’s) primary place of residence if the fair market value of the house is less than $450,000 when the building is substantially completed.
If you are a person who has bought a new or substantially renovated mobile home (including a modular home) or a new or substantially renovated floating home for use as your (or your relation’s) primary place of residence, you may be eligible for a new housing rebate for some of the GST/HST paid.
GST/HST new housing rebates you can claim
The GST/HST new housing rebate enables an individual to recover some of the GST or the federal portion of the HST paid for a new or substantially renovated house for use as the primary place of residence of the individual or their relation’s, provided all the other requirements are fulfilled. Furthermore, other provincial new housing rebates may be available for the provincial part of the HST whether or not the GST/HST new housing rebate for the federal part of the HST is available.
A corporation or a partnership is not eligible for the new housing rebate.
Documents to include with the rebate application and to keep for your records
Documents you have to send
In most cases, you do not have to submit supporting documents with your GST/HST new housing rebate application. However, you do have to send invoices with your worksheet if the vendor did not charge the GST/HST on the invoice (photocopies of these invoices will be accepted). The CRA may contact you to ask for proof of occupancy.
Documents you have to keep
Maintain a copy of the filled-out forms. In case the CRA wants to see them, you will have to retain all your original invoices and records you used to fill out the forms for six years.
Only original invoices are permissible in the name of the claimant or the co-owners. Without the original invoices, the CRA does not accept photocopies, credit card or Interac slips, or account statements. Estimates or quotes are not recognized by the CRA as proof. They will be returned if the CRA asks you to submit your invoices.