You Purchased Land and a New or Substantially Renovated Residential Unit From a Builder
To be entitled to a rebate (partial refund) of the GST and QST paid when you purchase land and a new or substantially renovated residential unit from a builder, all the following conditions must be met:
- You are an individual.
- The unit is a single-unit residential complex or a residential unit held in co-ownership.
- You purchased the unit and the land at the same time, from the same builder, under a single sales contract.
- You paid GST and QST on the purchase.
- The construction or renovation work was at least 90% completed when ownership of the unit was transferred to you.
- When the work was completed, you or a relation was the first occupant of the unit.
- The unit is your primary place of residence (or that of a relation).
- The purchase price of the unit and the land was under $450,000 for GST purposes and under $300,000 for QST purposes.
The rebate can reach up to 36% of the GST paid and up to 50% of the QST paid, for a maximum GST rebate of $6,300 and a maximum QST rebate of $9,975.
The amount of the rebate is progressively reduced when the purchase price or fair market value (FMV) of the land and the new or renovated residential unit is more than $350,000 for GST purposes and $200,000 for QST purposes.
There is no rebate once the purchase price or FMV reaches $450,000 for GST purposes or $300,000 for QST purposes.
Your rebate application must be filed no later than two years after the date on which ownership of the single-unit residential complex or a residential unit held in co-ownership was transferred to you.
Use the following form to claim your GST/HST rebates: GST-QST New Housing Rebate Application: Rebate Granted by a Builder (FP-2190.AC-V).
Only one rebate application may be submitted for each residential complex. In the case of a complex held in co-ownership, all the owners must meet the conditions even though only one of them can file a rebate application.
- use the online service in My Account for individuals for submitting consumption tax rebate applications; or
- send your application by mail.
Either you or the builder can file the rebate application. If the builder files it, they must pay or credit the rebate directly to you.
You can use our online estimator to determine the FMV of residential rental property or housing and to estimate your tax rebates.