GST-QST New Housing Rebate Application: Owner of a New or Substantially Modified Home
Use this form if:
- you purchased land and a home separately
- you constructed the home yourself or you hired someone else to do so
- you made substantial modifications (either a major addition or a substantial renovation) to the home yourself or you hired someone else to do so
Effective April 19, 2021, a GST-QST rebate can be claimed by all individuals who co-own a new home that is used as the primary place of residence of one of the purchasers or of a person related to one of the purchasers.
This measure applies to substantial renovations and constructions substantially completed after that date.