Jun 2006 - Canada Revenue Agency GST Information Sheet

September 16, 2007

GST/HST Rate Reduction and Purchasers of New Housing May 2006

This info sheet explains the transitional rules for the GST/HST rate reduction that apply to purchases of new housing in Canada. It also explains when a person may claim a GST/HST transitional rebate on the purchase of a new house and the procedure for obtaining the rebate.