Information for house renovators

The information on this page is for residential renovators and contractors.
If you substantially renovate houses, these programs may benefit your clients.

• GST/HST new housing rebate for substantially renovated houses, major additions, and conversions – People who hire someone to substantially renovate their house, convert it from non-residential to residential use, or add a major addition to their house, may qualify for a rebate of part of the GST or HST they pay on labour and materials.

Substantial renovation of a residential complex means the renovation or alteration of a building to such an extent that all or substantially all (90% or more) of the building that existed immediately before the renovation or alteration was begun, other than the foundation, external walls, interior supporting walls, floors, roof and staircases, has been removed or replaced where, after completion of the renovation or alteration, the building is, or forms part of, a residential complex.

Major addition – For an addition to qualify for a new housing rebate, the construction of the addition must change the character of the existing unit to such a fundamental extent that the resulting structure is essentially a new house or residential condominium unit . This fundamental change could mean that the original unit together with the addition form a newly constructed house or residential condominium unit, or that the existing unit was incorporated into the addition to form the newly constructed house or residential condominium unit. For more information, see Memorandum 19.3.7, Real Property Rebates--Special Issues, or Policy Statement 153, Construction of a Major Addition to a Single Unit Residential Complex.

• GST new housing rebate for residents of Quebec – If you substantially renovate houses in Quebec, convert to residential use, or add a major addition to houses, your clients may qualify for the GST new housing rebate that is administered by Revenu Québec.

• GST/HST rebate for new residential rental property – People who hire someone to substantially renovate residential rental property or convert a non-residential property into a residential one, or add a major addition, may qualify for a rebate of part of the GST or HST they pay on labour and materials.