GST/HST New Housing Rebate

RC4028(E) Rev. 06

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Table of contents

• Before you start
  • What's new
  • Is this guide for you?
  • Internet
  • How to contact us
  • Forms and publications
  • Teletypewriter (TTY) users
  • Direct deposit
  • GST/HST and Quebec
• What is the new housing rebate?
  • What type of housing qualifies?
  • What type of housing does not qualify?
  • Forms you have to complete
• Owner-built houses
  • Do you qualify for the rebate?
  • Forms you have to complete
  • Documents you have to send us
  • Documents you have to keep
  • When will you receive your payment?
  • Filing deadline
• How to complete Form GST191-WS
  • Section A - Claimant information
  • Section B - Construction information
  • Section C - Construction details
• How to complete Form GST191
  • Section A - Claimant information
  • Section B - House information
  • Section C - Type of construction and housing
  • Section D - Nova Scotia rebate
  • Section E - Rebate calculation
  • Section F - Certification
• Substantial renovation, major addition, and conversion
  • Substantial renovation
  • Major addition
  • Conversion
• Houses purchased from a builder
  • Documents you have to keep
  • Application Type 1A or 2: You buy the house including the land from the builder
  • Application Type 1B or 5: You buy the house and lease the land from the same builder
  • Application Type 3: Co-operative housing
• How to complete Form GST190
  • Section A - Claimant information
  • Section B - House information
  • Section C - Housing and application type
  • Section D - Builder information
  • Section E - Claimant's certification
  • Section F - Nova Scotia rebate
  • Section G - Rebate calculation
• Modular home, mobile home, and floating home
  • Option 1
  • Option 2
  • Option 3
• Nova Scotia rebate
  • Owner-occupant
• Bed and breakfast and similar establishments
• GST/HST transitional rebate
• Where to send your rebate form
• Appendix A - Terms we use in this guide
• Your opinion counts!

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