This memorandum explains the GST/HST new housingrebates that are available for a portion of the federal component ofthe HST payable on the purchase of new housing in the provinces of NovaScotia, New Brunswick and Newfoundland and Labrador (the participatingprovinces). It also explains the Nova Scotia rebate for a portion ofthe provincial component of the HST payable for new housing situated inthe province of Nova Scotia. The Canada Revenue Agency has now updatedthis memorandum to reflect the reduction of the GST and the federalcomponent of the HST from 7% to 6% (the first GST reduction effectiveJuly 1, 2006) and changes made to the Nova Scotia rebate. The impact ofthe reduction of the GST and the federal component of the HST from 6%to 5%, which went into effect January 1, 2008, will be explained inGST/HST Memorandum 19.3.8.1, New Housing Rebates and the HST at 13%(not currently available).