Government of Nova Scotianovascotia.ca
novascotia.caGovernment of Nova Scotia Nova Scotia, Canada
 
Access Nova Scotia
Text Size:  A+ A-

What types of supporting documents are required?

You will have to submit a notarized declaration of first-time home buyer. In addition, you will need to submit a notarized declaration of a relation if the new home is to be occupied by a relation instead of you or a co-owner. Other supporting documentation depends on the type of your new home construction.

Type of New Home Construction Supporting Documents Required for Application
Homes built on land you owned before construction started Copy of building permit
Copy of the occupancy permit
Copy of worksheet of construction costs

Homes purchased with land or a condominium unit

Copy of your deed
Copy of your purchase and sale agreement
Copy of your statement of adjustments on letterhead, showing tax breakdown

Manufactured homes purchased and installed on leased land

Copy of your bill of sale
Copy of your purchase and sale agreement

A share in a cooperative housing corporation Copy of your bill of sale
Copy of your purchase and sale agreement
Copy of cooperative housing corporation statement of adjustments on letterhead, showing tax breakdown

Back to top

How long will it take to process my application?

It will take up to three weeks to review your application form.

Back to top

I have a permit from my municipality but it is not called a building permit. Do I still qualify?

Different municipalities call their construction permits by different names. If the permit you have is to authorize the construction of your new home, it will be accepted as a building permit.

Back to top

I am building a new home for a relation. Am I still eligible for the rebate?

If your relation is intending to make the new home their permanent residence and your relation has not owned and occupied a home as a primary residence in Canada within the last five years, you may apply for the rebate.

Back to top

What do you mean by a relation?

A relation means an individual related to you by blood, marriage, *common law relationship or adoption.

*A common law relationship means a relationship between two individuals who have been cohabitating together in a conjugal relationship for a period of at least one year or a relationship that is registered as a domestic partnership under the Vital Statistics Act.

Back to top

Can the rebate be paid directly to my builder or mini-home manufacturer?

No. The program rebates a portion of the taxes paid on the construction of a new home. Only the individual who paid the taxes can apply for the rebate. The rebate will be paid to that individual.

Back to top

What is the deadline for submitting my application?

  • You have 24 months from the date of sale noted on your deed transfer documents, if you purchased your home.
  • You have 24 months from the bill of sale date, if you purchased a manufactured home installed on leased land or a share in a cooperative housing corporation.
  • You have 24 months from the date of your occupancy permit, if your home was built on land you own.

Back to top

What about the receipts – Do I submit them with my application?

No, but you must submit a worksheet itemizing your expenditures. A blank worksheet is included in the application package or by download.

Receipts/invoices must be kept for a period of six years as the rebate may be subject to audit.

Back to top

Are there any requirements for the receipts/invoices?

Yes.  All receipts, invoices, bill of sale, etc. must be in your name, as applicant, or a co-owner's name. They must have a description of items purchased and indicate the amount of taxes paid.  Quotes, visa/debit receipts and statements are not acceptable.

Back to top

What is required on the statement of adjustments?

The statement of adjustments must show the before-tax purchase price, HST paid and name of the law firm who issued it.

Back to top

I purchased a manufactured home and installed it on leased land. What information must be on the bill of sale?

The bill of sale must show the before-tax purchase price, HST paid, name of the seller, and the make, model and serial number of the home.

Back to top