Rebate for owner-built homes: Rv3-1/19-3-4-1998E-PDF

"This section of Chapter 19, Special Sectors: Real Property supersedes paragraphs 32 to 39 of GST Memorandum 500-4-5, Housing and Other Real Property Rebates. Side-barring indicates significant changes. A GST/HST new housing rebate is provided for part of the tax paid by an individual who builds or substantially renovates his or her own primary place of residence or that of a relation of the individual or hires another person to do so. The amount of the housing rebate for owner-built homes is calculated on the tax paid for the purchase of land, building materials, construction costs and other improvements for the unit, and depends on the fair market value of the property when the construction or substantial renovation is substantially completed. For a discussion of terms which are used in this section, see Section 19.3, Real Property Rebates"--p. [1].

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Department/Agency Revenue Canada.
Title Rebate for owner-built homes
Series Title GST/HST memoranda series
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

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Note Issued also in French under title: Remboursement pour habitation construite par le propriétaire. Caption title. "August 1998." Chapter 19.3.4 of the GST/HST memoranda series. "Notice of change: February 20, 2002"--p. [1].
Date 1998.
Number of Pages 10 p.
Catalogue Number
  • Rv3-1/19-3-4-1998E-PDF
Subject Terms Goods and services tax, Harmonized sales tax