The Canada Revenue Agency has issued several new info sheets which provide information for individuals who purchase new housing together with the land, new housing together with leased land, or qualifying shares in a cooperative housing corporation. The info sheets explain the new housing rebates that may be available where the HST applies to the purchase of new housing in the provinces of Ontario, British Columbia or Nova Scotia.
- GI-079, “Harmonized Sales Tax – Ontario New Housing Rebate”;
- GI-080, “Harmonized Sales Tax – British Columbia New Housing Rebate";
- GI-085, “Harmonized Sales Tax – Stated Price Net of GST/HST New Housing Rebates in Ontario”;
- GI-086, “Harmonized Sales Tax – Stated Price Net of GST/HST New Housing Rebates in British Columbia”;
- GI-087, “Harmonized Sales Tax – Stated Price Net of GST/HST New Housing Rebate in Nova Scotia”;
- GI-088, “Harmonized Sales Tax – Stated Price Net of GST/HST New Housing Rebates and the Ontario RST Transitional New Housing Rebate”; and
- GI-089, “Harmonized Sales Tax – Stated Price Net of GST/HST New Housing Rebates and the British Columbia PST Transitional New Housing Rebate”