GST/HST new housing rebate

On April 1, 2013, Prince Edward Island (PEI) harmonized its provincial sales tax with the GST to implement the harmonized sales tax at the rate of 14% (5% federal part and 9% provincial part).

As of April 1, 2013, the HST at the rate of 12% (5% federal part and 7% provincial part) no longer applies in British Columbia. The HST at the rate of 12% has been replaced by the GST at the rate of 5% and a provincial sales tax.

If you buy a new or substantially renovated house from a builder or you build or hire someone to build it for you, this information may be for you.

Direct deposit is a confidential, safe, convenient, dependable, and timesaving way to receive your GST/HST new housing rebate. For more information, see Form GST515, Direct Deposit Request for the GST/HST New Housing Rebate.

Forms and publications

• Guide RC4028, GST/HST New Housing Rebate
• Guide RC4052, GST/HST Information for the Home Construction Industry
• Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder
• Form GST191, GST/HST New Housing Rebate Application for Owner-Built Homes
• Form GST 191-WS, Construction Summary Worksheet
• Form GST515, Direct Deposit Request for the GST/HST New Housing Rebate
• GST/HST Technical Information Bulletin B-092, Substantial Renovations and the GST/HST New Housing Rebate

Related topic

• GST/HST and the construction industry