GST/HST and home construction

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How the GST/HST applies to home construction industry

Before you begin construction, it is important to become familiar with the GST/HST terms and concepts that apply to the construction industry.

Generally, you have to charge and collect the GST/HST from a purchaser if you meet both of the following conditions:

For example, if you are an electrician who is wiring a new house for a builder, and you are a registrant, you will charge, and collect the GST/HST from the builder for your services.

Also, as a general rule, you have to collect the GST/HST on a taxable sale of real property in Canada, whether or not you are a registrant. Learn more: Determining if the vendor or purchaser collects, and remits the GST/HST.

A supply of property or a service generally means providing property or a service in any way, including sale, transfer, barter, exchange, licence, rental, lease, gift, or disposition. Therefore, if you provide property or a service in any way, you are making a supply.

Examples of supplies

Taxable supplies (other than zero rated supplies) include:

  • sales or rentals of commercial real property
  • sales of newly constructed or substantially renovated residential real property
  • provision of construction services (for example, framing, plumbing, electrical, engineering, architectural, flooring)
  • sales of construction materials (for example, lumber, insulation, drywall)
  • sales or rentals of construction equipment and tools
  • septic systems
  • security systems
  • plumbing and electrical services
  • heating, cooling, and ventilation systems
  • flooring
  • cabinetry
  • installation services (for example, for the installation of heating, cooling, and ventilation systems, flooring, cabinetry)
  • fixtures and appliances
  • decorating and staging services
  • architectural and engineering services
  • legal and accounting services
  • services provided by land surveyors
  • services provided by real estate agents
  • sales and leases of automobiles
  • gasoline
  • vehicle and equipment repairs
  • computers and furniture

 

Exempt supplies include:

  •  most sales of previously occupied residential housing
  • long-term rentals of residential accommodation
  • residential condominium fees
  • most services provided by financial institutions, such as lending money, operating a deposit account, or the issuance of an insurance policy by an insurer
  • certain sales of real property by individuals and personal trusts
  • certain services provided by municipalities
  • certain real property supplied by non profit organizations, charities, and other public service bodies

Learn more about the property and services related to the construction industry that are subject to the GST/HST or exempt from the GST/HST: Guide RC4052, GST/HST Information for the Home Construction Industry.

Supplies of construction services and real property are taxed differently

The application of the GST/HST depends on whether you are supplying construction services (for example, a service of constructing the housing) or real property (for example, selling the housing and land).

The nature of the supply determine which rules you have to use for charging and collecting the GST/HST, since these rules are different depending on what you are supplying. The nature of the supply will also be an indicator of whether you are a builder of housing for GST/HST purposes.

The following are some of the factors to consider when determining whether you are supplying a construction service or real property:

Note

You are also supplying real property if you lease or licence real property to another person, or if you sell or assign an interest in real property

Learn more on how to determine if you are supplying property or a construction service: Paragraphs 95 to 97 of GST/HST Memorandum 19-1, Real Property and the GST/HST.

Determining if you are a builder for GST/HST purposes

Many GST/HST rules apply only to builders of housing. As a result, it is important to determine whether you are considered a builder of housing for GST/HST purposes.

The term builder has a specific meaning for GST/HST purposes and is not limited to a person who physically constructs or substantially renovates housing.

Generally, you are a builder of housing, or of an addition to multiple-unit housing, if you do any of the following:

Construct or substantially renovate housing

Generally, you are a builder of housing for GST/HST purposes if you own or have an interest in real property and you (or someone you hire) do any of the following activities on the property:

However, you are not a builder if both of the following conditions apply:

If you are hired to do any of the above activities and you do not own or have an interest in the real property or the housing, then you are likely supplying construction services and you are not a builder of the housing for GST/HST purposes.
Example – An individual who is not a builder

You are not a builder if you are an individual who constructs the housing on land that you own and you did not construct the housing in the course of a business or an adventure or concern in the nature of trade (for example, you constructed the housing for your personal use as a place of residence).

Example – An individual who is a builder 

You are a builder if you purchased the housing with the intention to substantially renovate and resell it, even if it is only a one‑time event and you have no intention of doing it again.

Acquiring an interest in certain housing

An interest in a housing generally means any right to the land that the housing is being constructed on.

Examples of an interest in housing

If you receive title to the land, you have acquired an interest in the housing.

If you enter into a lease agreement for the land, you have acquired an interest in the housing.

Generally, you are a builder of housing for GST/HST purposes if you acquire an interest in any of the following:

You may be considered a builder even if construction on the housing is completely finished when you acquired an interest in it.

However, even if you have acquired an interest in any of the above, you are not a builder of housing for GST/HST purposes if both of the following conditions apply:

Converting a non-residential building to housing

You may be a builder if you own, or have an interest in a non-residential building that you convert, into housing even where you did not complete a substantial renovation. Generally, you are considered to be a builder of the housing for GST/HST purposes, unless you are an individual and the housing is used exclusively as a place of residence for you or a related individual.

When do builders have to charge and collect the GST/HST

The GST/HST generally applies to the sale of new or substantially renovated housing.

All builders have to collect and remit the GST/HST on their taxable sales of new or substantially renovated housing, unless an exception to this rule applies. One such exception is where a purchaser, who is not an individual (such as a corporation), is registered for GST/HST purposes. Learn more on collecting and remitting the tax: Determining if the vendor or purchaser collects and remits the GST/HST.

Builders who are registrants may be able to claim input tax credits (ITCs) to recover GST/HST they paid on the goods and services used in the construction or substantial renovation of the housing.

What is a self-supply

Self-supply is the term used to describe the situation when a builder of housing or an addition to housing is considered to have made both a taxable sale of housing and to have immediately repurchased that housing.

The self-supply rules generally apply, whether a builder is registered for the GST/HST or not.

If you are a builder of a newly constructed or substantially renovated housing, an addition to a multiple unit housing, or if you converted non-residential property into housing, you may be considered to have made a self-supply.

Learn more: Guide RC4052, GST/HST Information for the Home Construction Industry and GST/HST Memorandum 19-2-3, Residential Real Property – Deemed Supplies.

Building a home for someone

If you (as a GST/HST registrant) are hired by someone to construct or substantially renovate housing on land that they own, or have an interest in, you must charge and collect GST/HST from them on the labour and materials you provide when building or substantially renovating the housing.

Owners of new or substantially renovated housing may qualify for a GST/HST new housing rebate for a portion of the GST/HST paid on labour and materials, but they must apply for the rebate. Service contractors cannot pay or credit the GST/HST new housing rebate to home owners, nor can they apply for the GST/HST new housing rebate on behalf of home owners.

Renovating housing (other than substantial renovations)

If you are a contractor or a real estate developer and you renovate the housing that you purchased in the course of your business, special rules apply if the renovation is not considered to be a substantial renovation.

In this case, you have to remit the GST/HST on certain untaxed costs (other than financial services), such as employee labour costs involved in renovating the housing. You calculate the GST/HST based on the value of the amount paid or payable on such untaxed costs. This rule does not apply to input costs (for example, material or contracted services) on which GST/HST has already been paid.

The sale or lease of housing after a non-substantial renovation is generally exempt from the GST/HST. You cannot claim ITCs to recover the GST/HST paid on the goods and services used in the renovation of the housing. The purchaser cannot claim a GST/HST new housing rebate on the purchase of the housing.

GST/HST rates for the sale of housing

The following information will help to determine which rates of the GST/HST applies to the sale of housing.

In general, whether the GST or the HST applies for the taxable sale of real property, and at what rate, depends on:

Exceptions for certain sales of new housing

The general rule, above, may not apply to certain taxable sales of residential condominium units.

 Learn more on the place of supply rules: Draft GST/HST Technical Information Bulletin B 103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province.

When the GST/HST becomes payable

It is important to know when the GST/HST becomes payable for a taxable supply you make, as you have to report the amount of that GST/HST on your GST/HST return for the reporting period in which the tax became payable even if you have not yet actually collected the tax from your customer.

Note

The GST/HST becomes payable by a purchaser on the same day that it becomes collectible by you. Purchasers who are GST/HST registrants may be entitled to claim an input tax credit for that tax in their GST/HST return for their reporting period in which the tax becomes payable by them, if all of the conditions for claiming an ITC are met.

General rule

The GST/HST for a taxable supply becomes payable on the earlier of: 

Note

The CRA usually considers the payment for the supply to become due on the date you issue an invoice for the amount or on the due date specified in a written agreement, whichever date is earlier.

If the payment becomes due before the purchaser pays it, the GST/HST is payable on the full amount due from the purchaser, even if a payment is not made or if the payment is less than the full amount due.

Sales of real property 

The GST/HST for a taxable sale of real property (including a new or substantially renovated housing) becomes payable on the earlier of:

  • the day the vendor transfers ownership to the purchaser
  • the day the vendor transfers possession to the purchaser under an agreement to transfer ownership

Special rule: residential condominium units

If you sell a new residential condominium unit and the condominium complex in which the unit is located is not registered as a condominium before you transfer possession of the residential condominium unit to the purchaser, the GST/HST is payable on the earlier of:

  • the day you transfer ownership to the purchaser
  • the day that is 60 days after the day the condominium complex is registered as a condominium
Leases of real property 

The GST/HST becomes payable on each lease payment on the earlier of:

  • the day the lessee pays the lease payment
  • the day the lease payment is due according to the written lease agreement
Deposits 

For GST/HST purposes, a deposit is an amount given by a purchaser as security for the performance of a future obligation.

If you are a vendor who collects a deposit from a purchaser for a taxable supply of property or services you will make, the deposit is not considered to be a payment until you apply it as a payment toward the amount the purchaser owes you for the taxable supply, or until the purchaser forfeits the deposit because of a breach, modification, or termination of the agreement. This applies whether the deposit is refundable or not.

Deposit applied as a payment 

The GST/HST is payable on the day you apply the deposit as a payment.

Deposit forfeited by purchaser 

When the purchaser forfeits the deposit because of a breach, modification, or termination of the agreement, the deposit amount is considered to include the GST/HST. You have to report the tax collected on your GST/HST return for the reporting period in which the deposited amount was forfeited.

Calculate the GST/HST on the forfeited deposit as follows:

  • 5/105 if the supply is subject to GST at 5%
  • 13/113 if the supply is subject to the HST at 13%
  • 14/114 if the supply is subject to the HST at 14%
  • 15/115 if the supply is subject to the HST at 15%

Purchasers who forfeit their deposits are considered to have paid the GST/HST. As a result, purchasers who are registrants may be eligible to claim ITCs for the GST/HST included in their forfeited deposit.

Progress payments 

When construction extends over a period of time, the written contract often calls for the purchaser to make progress payments as the work proceeds. These payments are not deposits. They are usually for work completed, but they can also be made in anticipation of work being completed. Payments made for a sale of real property are not progress payments.

Generally, the GST/HST becomes payable on each progress payment on the earlier of:

  • the day the purchaser pays the progress payment
  • the day the progress payment becomes due

Part of work completed

A contract may state that a payment, other than a deposit, becomes due when you complete certain parts of the contract (for example, pouring a foundation) or when certain events have occurred (for example, preliminary inspection of a building).

The GST/HST becomes payable on the day you complete the work or on the day the specific event occurs, as specified in the contract, unless the amount of the payment is paid before that date. In this case, the GST/HST is payable on the date the payment is made.

Your contract may state that a supplier (for example, a contractor) can request a payment from you based on the value of work completed. In this case, another person, usually a consultant, an engineer, or an architect, has to approve the work and issue a certificate stating the value of the work completed. Generally, you have to make the payment within a certain number of days after the consultant, engineer, or architect issues the certificate.

In this situation, the supplier's request or application for payment is not considered to be an invoice because it is only a request to assess the work completed and issue a certificate for payment according to the contract. The GST/HST does not become payable at the time of the request or application.

The GST/HST becomes payable on the day the purchaser makes the payment or on the day the payment becomes due under the terms of the contract (for example, 10 days after the certificate is issued), whichever day is earlier.

When you cannot establish the value

When it is not possible to establish the value of all or part of a payment that is due on a particular day, the GST/HST is payable on the part of the payment for which the value can be determined on that day.

For all or part of the payment that you cannot establish the value on the particular day, the GST/HST becomes payable on the day you can establish the value of the payment or the remaining part of the payment.

Holdbacks 

A holdback occurs when a person purchases goods or services, and keeps part of the payment until they are satisfied with the condition of the goods or the performance of the service.

If, in accordance with federal or provincial law or a written agreement for the construction, renovation, alteration, or repair of real property, a purchaser keeps a part of a payment as a holdback until the work is satisfactorily done, the GST/HST on the holdback amount becomes payable on the earlier of:

  • the day the purchaser pays you the amount of the holdback
  • the day the holdback period expires

The GST/HST is collectible by you on the earlier of the above dates, even if you already issued an invoice and charged the GST/HST for the holdback amount.

The general rule on when the GST/HST becomes payable applies if there is no holdback provision in federal or provincial law or a written agreement for the construction, renovation, alteration, or repair of real property. The general rule also applies if the purchaser pays the full amount and does not keep a part of the payment as a holdback, even if the written agreement or federal or provincial law, allows them to do so.

Learn more on the general rule on when the GST/HST becomes payable: When the GST/HST becomes payable, or Guide RC4052, GST/HST Information for the Home Construction Industry.

Work substantially completed 

A special rule applies to written contracts for constructing, renovating, altering, or repairing real property when the work is substantially completed. If a supplier (for example, a contractor) substantially completes the work specified in the contract and the purchaser has not paid for the work, or the payment has not yet become due, the GST/HST becomes payable by the end of the month after the month in which the supplier substantially completed the work. This special rule does not apply to holdbacks described in the previous section. Generally, the construction, renovation, alteration, or repair is considered to be substantially complete when 90% or more of the work is complete.

Example

You enter into a written agreement to repair a deck that is attached to housing in Alberta. You finish most (90%) of the work on October 20, 2023, but you have not billed the owner of the housing by the end of November and the owner has not paid you. There is no holdback provision in your agreement or under any federal or provincial law. Although the amount payable for your work is specified in your agreement, the agreement does not include a date for when payment is due.

The GST/HST for your work becomes collectible on November 30, 2023. You have to include the GST/HST collectible on the full consideration (total price) payable for your work in your net tax calculation for your reporting period that includes November 30, 2023.

Combined supplies 

If a supplier (for example, a contractor) supplies any combination of goods, services, and real property for an all-inclusive price where the price of each element is not separately identified, the time that the GST/HST becomes payable depends on the situation.

Situation 1 – If the value of one element can reasonably be seen as exceeding the value of each of the other elements, for the purpose of determining when tax becomes payable, the combined supply is considered to be a supply of that element.

For example, if a sale includes real property and certain goods, and it is reasonable to conclude that the value of the real property exceeds the value of each good, then the entire sale is considered to be a sale of real property for the purposes of determining when the tax becomes payable.

Situation 2 – Where the value of a particular element cannot be regarded as exceeding the value of the other elements:

  • If real property is an element of the combined supply, the combined supply is considered to be a supply of real property only, and you have to use the rules that apply for the sale or lease of real property for the purposes of determining when the tax becomes payable
  • If real property is not an element of the combined supply, the combined supply is considered to be a supply of a service only, and you have to use the general rule. However, if one of the exceptions applies (for example, if the purchaser makes a deposit or a progress payment), use the situation that applies for that particular exception

Determining if the vendor or purchaser collects and remits the GST/HST

If you make a taxable sale of real property (such as the sale of a new housing to an individual), you generally have to charge and collect the tax on the sale, even if you are not registered for the GST/HST. However, in some cases, the purchaser has to pay the tax directly to the CRA instead of paying it to you. 

Note

This information does not apply if you are considered to have made a self-supply.

If you are the vendor, do not collect the GST/HST in the following cases:

Note

These rules only apply to taxable sales of real property. They do not apply, for example, if you lease real property or supply it in any other way.

If you do not have to collect the tax on your taxable sale of real property because one of these cases applies, the purchaser has to report and pay the tax directly to the CRA. 

Vendor collects and remits the tax

If you are a vendor who has to collect and remit the tax due on your taxable sale of real property, including housing, you must account for the tax as follows:

Notes

Form GST62 can only be used in preprinted format to file your return or make a payment at your financial institution.

If you are not registered for the GST/HST and are a supplier of taxable real property, you must fill out Form GST62 and mail it to your tax centre, along with a letter explaining the real property transaction and a copy of the statement of adjustments if available. To order a preprinted Form GST62, read: Remittance vouchers and payment forms.

Purchaser pays tax directly to CRA

If you are a purchaser who has to pay the tax on your purchase of real property directly to the CRA, you must account for the tax as follows:

If you are not a GST/HST registrant and you have to pay the tax on your purchase of real property directly to the CRA (for example, because the vendor is a non-resident), report the tax due on Form GST60, GST/HST Return for Purchase of Real Property or Carbon Emission Allowances. You have to file this return by the end of the month following the month in which the tax became payable and pay the tax due with that return.

Notes

GST/HST payments that are $10,000 or more must be paid electronically or at your financial institution.

You cannot file Form GST60 electronically.

GST/HST rebates for new housing

The following rebates may be available for new housing and are discussed in the following sections:

GST/HST new housing rebate

An individual may be entitled to claim a rebate of 36% of the GST or federal part of the HST they paid on their purchase of a new housing or on their costs to construct or substantially renovate their own housing, up to a maximum rebate of $6,300.

Note

No GST/HST new housing rebate is available for the housing if the purchase price of the new housing or, in certain cases, the FMV of the housing is $450,000 or more.

To qualify, the individual or their related person has to use the housing as their primary place of residence and must be the first individual to live in the new or substantially renovated housing.

An individual who purchases their housing from a builder has to apply for the rebate using Form GST190, GST/HST New Housing Rebate Application for Houses Purchased From a Builder. An individual who constructs their own housing has to use Forms GST191, GST/HST New Housing Rebate Application for Owner-Built Houses, and GST191-WS, Construction Summary Worksheet.

Learn more on eligibility conditions and how an individual can apply for a new housing rebate: Guide RC4028, GST/HST New Housing Rebate.

Provincial new housing rebates

One of the following provincial new housing rebates may be available for the provincial part of the HST whether the GST/HST new housing rebate for the federal part of the HST is available or not.

Nova Scotia rebate

If your housing is located in Nova Scotia, you may qualify for the Nova Scotia First Time Home Buyers Rebate for some of the provincial part of the HST that you paid to buy or construct the new housing (a Nova Scotia rebate is not available for the substantial renovation of the housing). If so, you have to claim the Nova Scotia rebate with the Province of Nova Scotia. For more information on this rebate, contact Service Nova Scotia and Municipal Relations.

Ontario rebate

You may be eligible to claim the provincial rebate if the housing is located in Ontario, and:

The Ontario new housing rebate is limited to a maximum of $24,000.

Learn more: GST/HST Info Sheet GI-077, Harmonized Sales Tax: Purchasers of New Housing in Ontario, and GST/HST Info Sheet GI-079, Harmonized Sales Tax: Ontario New Housing Rebate.

GST/HST new residential rental property rebate

As a landlord who leases new housing for long-term residential use by individuals, you may be entitled to claim a GST/HST new residential rental property rebate if you:

Learn more on the eligibility criteria: Guide RC4231, GST/HST New Residential Rental Property Rebate.

Ontario new residential rental property rebate

You may also be eligible for a rebate for some of the provincial part of the HST if the housing is located in Ontario.

Generally, you may be eligible to claim the Ontario new residential rental property rebate if you qualify for the federal new residential rental property rebate for a rental property located in Ontario and you paid the HST on your purchase or self-supply of the property.

If the FMV or purchase price of the housing is $450,000 or more, you may still be eligible for an Ontario rebate (even though a rebate for the federal part of the HST may not be available).

To claim your Ontario new residential rental property rebate, fill out Form RC7524-ON, GST524 Ontario Rebate Schedule.

Learn more on the eligibility criteria: GST/HST Info Sheet GI-093, Harmonized Sales Tax: Ontario New Residential Rental Property Rebate, and Guide RC4231, GST/HST New Residential Rental Property Rebate.

Newfoundland and Labrador new residential rental property rebate

The Government of Newfoundland and Labrador introduced a new provincial residential rental property rebate, which came into effect on September 14, 2023.

Generally, you may be eligible to claim the Newfoundland and Labrador new residential rental property rebate if you qualify for the federal new residential rental property rebate for a rental property located in Newfoundland and Labrador and you paid the HST on your purchase or self supply of the property.

The Newfoundland and Labrador new residential rental property rebate is equal to 36% of the provincial part of the HST paid on the purchase or self supply of the new housing, up to a maximum rebate of $12,600 per qualifying rental unit.

The rebate for some of the provincial part of the HST is gradually reduced for qualifying rental units with a fair market value between $350,000 and $450,000. No rebate is available for the provincial part of the HST if a unit has a fair market value of $450,000 or more.

To claim the Newfoundland and Labrador new residential rental property rebate, fill out Form RC7524 NL, GST524 Newfoundland and Labrador Rebate Schedule.

Learn more on the eligibility criteria: GST/HST Info Sheet GI 201, Harmonized Sales Tax: Newfoundland and Labrador New Residential Rental Property Rebates.

Rebate for a taxable sale of real property by a non-registrant

If you are a non-registrant and you make a taxable sale of real property, you may be entitled to claim a rebate for the GST/HST that you paid when you last acquired the property (for example, when you purchased it or were last considered to have made a taxable self-supply of it) and on improvements you made to it since you last acquired it if you were previously unable to recover that tax. Learn more: Guide RC4033, General Application for GST/HST Rebates.

Purpose built rental housing rebate

The GST/HST new residential rental property rebate has increased from the current maximum of 36% to 100% of the GST or federal part of the HST paid, or deemed paid, on the purchase or self supply of certain new purpose built rental housing, with no reduction where the fair market value of a unit is $350,000 or more. Construction of purpose built rental housing must have begun after September 13, 2023, but before 2031, and must be substantially completed before 2036.

To qualify, residential units must meet the requirements for the existing GST/HST new residential rental property rebate and form part of a building with at least

Projects that convert existing non residential real estate, such as an office building, into a residential complex would be eligible for the purpose built rental housing rebate if all other above conditions are met. Public service bodies and housing co-ops may also be eligible for the purpose built rental housing rebate.

The purpose built rental housing rebate does not apply to individually owned condominium units, single unit housing, duplexes, triplexes, and owned housing situated on leased land and sites in residential trailer parks, but these housings would continue to qualify for the existing new residential rental property rebate where the conditions for the existing rebate are met.

A rebate of 100% of the provincial part of the HST is also available for purpose built rental housing situated in Ontario, Nova Scotia and Newfoundland and Labrador, where conditions for the federal purpose built rental housing rebate are met. In addition, for such housing situated in Prince Edward Island, a rebate of 100% of the provincial part of the HST is generally available up to a maximum of $35,000 per unit where construction of a residential complex is substantially completed before 2029, with a reduction to the rebate each year for a residential complex that is substantially completed after 2028.

Learn more: GST/HST Notice 336, Purpose built Rental Housing Rebate.

How to file your GST/HST returns

GST/HST registrants

As a GST/HST registrant, you have to file regular GST/HST returns, according to your reporting period, to report the tax you have to charge and collect on your taxable supplies.

Electronic filing methods

There are several different electronic filing methods, including:

For GST/HST reporting periods that begin in 2024, all GST/HST registrants, except for selected listed financial institutions and most charities, are required to file electronically. The mandatory electronic filing threshold that was in place for GST/HST returns has been removed for reporting periods that begin on or after January 1, 2024, which means that electronic filing is now required for most businesses.

Note

Registrants that are not required to use GST/HST NETFILE can choose to use that method to file their returns.

For information, including line-by-line instructions, on how to fill out GST/HST NETFILE return, see GST/HST Info Sheet GI-118, Builders and GST/HST NETFILE. Learn more on how to file using any of the other electronic filing methods: Guide RC4022, General Information for GST/HST Registrants.

Paper filing method

Registrants that are not required to file their GST/HST return electronically (selected listed financial institutions and most charities), can file a paper return such as Form GST34-2, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants, or Form GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized).

For information on how to get these forms and how to fill them out, read Guide RC4022, General Information for GST/HST Registrants, or if the registrant is an SLFI, read Guide RC4050, GST/HST Information for Selected Listed Financial Institutions.

Non-registrants

If you are not a GST/HST registrant, you would have to file Form GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non Personalized), to report GST/HST collectible by you on a taxable sale or self-supply of real property. Although you are not eligible to claim ITCs, you may be eligible to claim a rebate. Non-registrants are not eligible to file electronically.

Note

If you are not a GST/HST registrant and you are filing the rebate electronically, you can upload and attach Form GST62 as a supporting document for the electronic rebate. In this case, you would not submit a paper copy of Form GST62.

If you sell or rent new housing in Nova Scotia or Ontario, you may be eligible for additional rebates. For details on these other rebate(s) that may be available, read Guide RC4052, GST/HST and Home Construction.

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