00000nam 2200000za 4500 9.835429 CaOODSP 20221107150649 cr ||||||||||| 170419s1998 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/19-3-4-1998E-PDF Rebate for owner-built homes [electronic resource]. [Ottawa] : Revenue Canada, 1998. 10 p. GST/HST memoranda series 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]. "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]. gccst Goods and services tax gccst Harmonized sales tax Canada. Revenue Canada. Remboursement pour habitation construite par le propriétaire (CaOODSP)9.835432 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 149 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-19-3-4-1998-eng.pdf