There are two programs that offer homeowners a rebate on GST/HST. Programs have a Federal and a Provincial component.
Rental Property Acquired from Builder
Rebate on new housing or Custom Builds
If you have recently completed a custom build for your Primary residence then you maybe eligible for a rebate up to a maximum of $16,080 The rebate maybe higher if you purchased land to build the custom house and paid HST on the land acquired.
HST rebate may also be available if you acquired a new house from a builder which will be used as your primary residence. Important to note that in many cases, HST Rebates on new housing purchased from Builders are not available to the purchaser. Such rebates are generally applied for and credited to the builder under the terms of Agreement of Purchase and Sale.
Rebate on Major additions or substantial Renovations
You may also be eligible for an HST rebate on Major additions or substantial renovations to your home.
Major addition
for the purposes of new housing HST rebates means that as a result of the addition, the home is viewed as a new home. The addition should at least double the size of the livable areas of the existing house. An example would be adding a second level to a Bungalow.
A major renovation
is defined as - the interior of the building is essentially gutted at least 90% or more. Only livable areas count towards substantial renovation. You have up to two years after the project is complete to apply for the rebate. We recommend the application is made as soon as possible after work is complete to avoid risk of change in rebate programs