You may be eligible to claim a rebate for a part of the HST you pay on the purchase price or cost of building your home if:

• you buy a new or substantially renovated home (including the land
  or if you lease the land) from a builder;
• you buy a new mobile home (including a modular home) or a
  floating home from a builder or vendor;
• you buy a share of capital stock of a co-operative housing corporation;
• you construct or substantially renovate your own home, or carry out a major addition (or hire another person to do so); or
• your home is destroyed in a fire and is subsequently rebuilt.
  

Details

• The purchase price of resale homes are exempt from the HST. The purchase price of newly constructed homes are subject to HST.
• New home buyers can apply for a 36%­ rebate of the GST (federal portion of HST) applicable to the purchase price to a maximum of $6,300 for homes costing $350,000 or less before GST. For new homes priced between $350,000 and $450,000 before GST, the GST rebate would be reduced proportionately. New homes priced $450,000 before GST or higher would not receive a rebate.
• New home buyers can apply for a 75% rebate of the PST (provincial part of HST) applicable to the purchase price to a maximum of $24,000.