You may be entitled to claim a GST/HST new housing rebate for a house purchased from a builder if you:
- purchased a new or substantially renovated house (building and land) from a builder
- purchased a new or substantially renovated mobile home or a new floating home from a builder (this includes the manufacturer or vendor)
- purchased a share of the capital stock of a co-operative housing corporation (co-op)
- purchased a new or substantially renovated house from a builder where you leased the land from that builder under the same agreement to buy the house and the lease is for 20 years or more or gives you the option to buy the land
In most cases, there is no requirement to submit supporting documentation with your application. However, you do have to send invoices with your worksheet where the vendor did not charge the GST/HST on the invoice (photocopies of these invoices will be accepted). You also may be contacted and requested to submit proof of occupancy.
You also have to keep all your original invoices and the other documents you used to complete the forms for six years in case CRA ask to see them. Only original invoices in the name of the claimant or the co-owners are acceptable. CRA do not accept photocopies, credit card or Interac slips, or account statements, without the original invoices. CRA do not accept estimates or quotes as proof.
We have prepared and successfully submitted new housing rebate applications for many clients and are proud to say that we have been allowed maximum rebate by the CRA in a majority of cases.