HST New Housing Rebate 
  • You may be eligible to claim a rebate for a part of the HST you pay on the purchase price of a newly constructed or the cost of building your home.
  • 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 federal portion of HST applicable to the purchase price to maximum of $6,300 for homes costing $350,000 or less. For new homes priced between $350,000 and $450,000, the rebate on the HST would be reduced proportionately.
  • New home priced $450,000 or higher would NOT receive a rebate of the federal portion of the HST.
  • New home buyers can apply for a 75% rebate of the provincial portion of the HST applicable to the purchase price to a maximum of $24,000.

For more detail, please visit Official Site.