Information for home builders

The information on this page is for residential builders and contractors. If you build new homes, these programs may benefit your clients.

• GST/HST New Housing Rebate for new or substantially renovated homes - People who buy a new or substantially renovated home from a builder may qualify for a rebate of part of the GST or HST they pay on the purchase price. In some cases, you may apply on your client's behalf, and then pay the rebate directly to them, or credit them (for example, by reducing the purchase price of the home). Please note that the application must be filed with your GST/HST return. See Guide RC4028, GST/HST New Housing Rebate for details.
  
  

  Substantial renovation of a residential complex means the renovation or alteration of a building to such an extent that all or substantially all (90% or more) of the building that existed immediately before the renovation or alteration was begun, other than the foundation, external walls, interior supporting walls, floors, roof and staircases, has been removed or replaced where, after completion of the renovation or alteration, the building is, or forms part of, a residential complex.

  
  
• GST/HST New Housing Rebate for owner-built homes - An "owner-built" home is one you build for someone on land they own. Your client may qualify for a rebate of part of the GST or HST paid on labour and materials, but they must apply for the rebate. You cannot apply for it on their behalf.
  
  
• GST New Housing Rebate for residents of Quebec - If you build new homes in the province of Quebec, your clients may qualify for the GST new housing rebate that is administered by the Ministère du Revenu du Québec.
  
  
• GST/HST rebate for new residential rental property - People who buy eligible residential rental property may qualify for a rebate of part of the GST or HST they pay on the purchase price.
  
  
• Home Buyers' Plan (HBP) - Did you know that your client can withdraw up to $25,000 from his or her RRSP to buy a qualifying home under the HBP?