You will qualify for the rebate if:
Only one owner of a newly constructed home may apply for the rebate. If there is more than one owner, the other owners are considered to have received rebate for the home under the program. There is only one rebate for each newly constructed home.
A first time home buyer is an individual(s) who purchases or builds a newly constructed home and has not owned and occupied a home in Canada in the last five years and where applicable, a relation or any co-owner occupying the new home has not owned and occupied a home in Canada during this period. If the an individual or a relation experienced the destruction of the home they owned and occupied within the last five years, they may also qualify as a first time home buyer.
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.
Primary place of residence means a house, owned jointly or otherwise, that is intended to be inhabited by an individual on a permanent basis.
If the newly constructed home is to be used as the primary residence of a relation, the relation who will be occupying the new home would have to qualify as a first time home buyer if they were purchasing the home.
For purposes of the First-Time Home Buyers Rebate, a person who has more than one place of residence should consider some of the following factors as to whether the new residence may qualify as the primary place of residence:
This means that you cannot claim a rebate for an investment property or a recreational cottage that is not your primary place of residence.
No, all co-owners must be individuals.
*Includes manufactured homes installed on land you owned before the purchase
Qualifying construction costs are land, services and construction materials purchased for the construction of a new home on which tax has been paid.
Qualifying construction costs include costs incurred for landscaping, driveway construction, drilling of a well and septic system installation.
When installing a manufactured home on land you own, any of these costs not included in the purchase price of the manufactured home on which tax has been paid may also qualify for the rebate.
Applications must be submitted to SNSMR. See Applying for the Rebate.
No. The rebate is limited to new home construction.
Construction activity to substantially renovate an existing home, make a major addition or convert a building to a residence does not qualify.
The rebate is equivalent to 18.75 per cent of the provincial portion of the HST for the purchase or construction of a new home or 1.31 percent of the purchase price of capital stock in a cooperative housing corporation, up to a maximum of $1,500 or $3,000 depending upon circumstances. See Maximum Rebate Increase –Does this apply to me?
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.
You will need to contact the CRA for this. The toll-free number is 1-800-959-5525.