New housing rebates and the HST: Rv3-1/19-3-8-2007E-PDF

"This memorandum updates and replaces Memorandum 19.3.8 dated January 1998 to reflect the reduction of the rate of the GST and the federal component of the HST from 7% to 6% and the changes made to the Nova Scotia rebate. This memorandum explains the GST/HST new housing rebates that are available for a portion of the federal component of the HST payable on the purchase of new housing in the provinces of Nova Scotia, New Brunswick and Newfoundland and Labrador (the participating provinces). It also explains the Nova Scotia rebate for a portion of the provincial component of the HST payable for new housing situated in the province of Nova Scotia"--p. [1].

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Department/Agency Canada Revenue Agency.
Title New housing rebates and the HST
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: Les remboursements pour habitations neuves et la TVH. Caption title. "December 2007." Chapter 19.3.8 of the GST/HST memoranda series.
Date 2007.
Number of Pages 22 p.
Catalogue Number
  • Rv3-1/19-3-8-2007E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Tax credits