Service disruption

Due to maintenance, the Publications.gc.ca website may operate intermittently between 5:00 am ET until 9:00 am ET on Sunday, October 22, 2017.

New housing rebates and HST at 13%: Rv3-1/19-3-8-1-2008E-PDF

"The HST applies to supplies made in the participating provinces. If you are uncertain as to whether a supply is made in a participating province, you may refer to GST/HST Technical Information Bulletin B-078, Place of Supply Rules Under the HST, available on the CRA Web site. This memorandum explains how to derive and apply a “rebate factor” for purchases of single unit residential complexes and residential condominium units located in the provinces of Nova Scotia, New Brunswick and Newfoundland and Labrador (i.e., the participating provinces) and subject to the HST at 13%. The “rebate factor” is used to determine the consideration, the HST payable and any available GST/HST new housing rebate and Nova Scotia rebate amounts where a stated price includes HST at 13% and is net of the GST/HST new housing rebate and/or Nova Scotia rebate [i.e., stated price net of rebate(s)]"--p. [1].

Permanent link to this Catalogue Record: What is a permanent link?
http://publications.gc.ca/pub?id=9.835481&sl=0
MARC XML Format   MARC HTML Format

Department/Agency Canada Revenue Agency.
Title New housing rebates and HST at 13%
Series Title GST/HST memoranda series
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

Archived Content

Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact the authoring department to request a format other than those available.

We invite you to consult the Frequently Asked Questions page for additional information regarding the Archived Content notice.


Having trouble opening this document?

Note: The URLs contained in this/these document(s) may no longer be functional
Note Issued also in French under title: Les remboursements pour habitations neuves et la TVH de 13%. Caption title. "January 2008." Chapter 19.3.8.1 of the GST/HST memoranda series.
Date 2008.
Number of Pages 18 p.
Catalogue Number
  • Rv3-1/19-3-8-1-2008E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Tax credits