GST/HST new housing rebate

First-time Home Buyers' GST/HST rebate

The details provided on this rebate are based on proposed legislation, which are currently subject to parliamentary approval and may change.

For more information, see Bill C-4

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Eligibility for the GST/HST new housing rebate
GST/HST new housing rebates you can claim
Documents to include with the rebate application and to keep for your records

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 an individual who:

If you are an individual who purchased 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. In addition, for the purpose of claiming the GST/HST new housing rebate, you may have the option to treat the home as being purchased from a builder or as being an owner-built house.

Proposed legislation was tabled in the House of Commons on June 5, 2025, to introduce a first-time home buyers’ (FTHB) GST/HST rebate. If the proposed legislation is enacted, as a first-time home buyer you may be eligible for the first-time home buyers’ GST/HST rebate, in addition to the GST/HST new housing rebate. 

The FTHB GST/HST rebate, with the existing GST/HST new housing rebate (where that rebate is applicable), would provide a rebate of 100% of the GST or the federal part of the HST on new homes valued up to $1 million. 

The FTHB GST/HST rebate would be gradually reduced for new homes valued between $1 million and $1.5 million. For example, under the linear phase-out, a home valued at $1.25 million (i.e., the mid-point between $1 million and $1.5 million) would be eligible for a rebate of up to $25,000 (50% of the maximum rebate of $50,000). No FTHB GST/HST Rebate would be available for new homes valued at or above $1.5 million.

For more information, see Guide RC4028, GST/HST New Housing Rebate.

GST/HST new housing rebates you can claim

The GST/HST new housing rebate allows an individual to recover some of the GST or the federal part of the HST paid for a new or substantially renovated house that is for use as the individual's, or their relation's, primary place of residence, when all of the other conditions are met. In addition, 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.

If the proposed legislation is enacted, the FTHB GST/HST rebate would allow an individual who is a first-time home buyer to recover up to 100% of the GST, (or the federal part of the HST) paid for a new or substantially renovated house that is used as the individual's primary place of residence, when all conditions are met.

The GST/HST new housing rebate and the FTHB GST/HST rebate are not available to a corporation or a partnership.

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 send 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. For more information, see Guide RC4028, GST/HST New Housing Rebate.

Documents you have to keep

Keep a copy of the filled-out forms. You also have to keep all your original invoices and documents you used to fill out the forms for six years in case the CRA asks to see them.

Only original invoices in the name of the claimant or the co-owners are acceptable. The CRA does not accept photocopies, credit card or Interac slips, or account statements, without the original invoices. The CRA does not accept estimates or quotes as proof. If the CRA asks you to send your invoices, they will be returned.

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