Apply for a First-time Home Buyers’ Rebate on a newly-built home
Apply for a rebate of up to $3,000 on the purchase of a newly-built home. The home needs to be your primary residence and the first house you’ve bought in Canada in the last 5 years. Or it needs to replace your previous home that was involuntarily destroyed in the last 5 years.
Use the First-Time Home Buyers’ Rebate – Application Form to apply for a rebate of up to $3,000 on the purchase of a newly-built home.
The rebate amount is 18.75% of the provincial portion of the HST paid for the newly-built home, up to a total of $3,000. For a newly-built housing co-operative, the rebate amount is 1.31% of the purchase price of capital stock, up to a total of $3,000.
You can apply for the rebate if the newly-built home will be your primary residence and you meet 1 of the following criteria:
- the newly-built home is the first house you’ve owned and occupied in Canada in the last 5 years
- the newly-built home will replace your previous home (a home that was involuntarily destroyed in the last 5 years)
The rebate is not for renovations or converting a rental to a condominium.
The application deadline is based on the type of new home construction:
- 24 months from the date of the occupancy permit for a home built on land you owned before construction started
- 24 months from the date of sale noted on your deed transfer documents for a home purchased with land or a condo unit
- 24 months from the date of the bill of sale for a manufactured (mobile) home purchased and installed on leased land
- 24 months from the date of the bill of sale for a share in a cooperative housing corporation
How to apply
- Complete the rebate application.
- Check the application for details on all required supporting documents.
- Send your completed application and supporting documents by mail. Or visit the Business Registration Unit.
How long it takes
It should take 3 to 6 weeks to get the rebate. It can take longer if more information is needed or if your application hasn’t been filled in correctly.
There is no cost to apply for the rebate.
Before you start
Make sure you have a copy of:
- building permit, occupancy permit and worksheet of construction costs for homes built on land you owned before construction started
- deed, purchase and sale agreement, and statement of adjustments on letterhead, showing tax breakdown for homes bought with land or a condominium unit
- bill of sale, and purchase and sale agreement for manufactured (mobile) homes bought and installed on leased land
- bill of sale, purchase and sale agreement, and cooperative housing corporation statement of adjustments on letterhead, showing tax breakdown for shares in cooperative housing corporation
You may need to provide additional supporting documents including:
- construction costs worksheet if you’re building on land you own
- relation form if the new home is going to be occupied by a relative
- Letter of Authority Authorization Form if you plan to have someone speak on your behalf concerning your rebate