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On a new home in British Columbia, the federal GST rebate can return up to $6,300 of the GST, and up to 100% of it for a first-time buyer on homes up to $1 million. BC has no HST, so the rebate works on the 5% GST only. The 7% BC PST is a separate tax and isn’t part of it.
Both rebates depend on the price of the home and on who’s buying. The new home GST and HST rebate calculator estimates your figure.
What is the GST rebate on a new home in BC?
There are two federal rebates, and they stack. The long-standing GST/HST new housing rebate is 36% of the GST, up to $6,300. It’s paid in full when the home is worth $350,000 or less, it shrinks as the value rises, and it reaches zero at $450,000. The CRA describes the reduction as proportional, but we couldn’t confirm its exact formula.
The newer first-time home buyers’ rebate goes much further. For qualifying buyers it refunds 100% of the GST on a new home valued up to $1 million, with a gradual reduction between $1 million and $1.5 million. It’s claimed in addition to the older rebate.
How much GST rebate would you get at different prices?
These figures come from our engine, using the price before GST.
| New home price | GST at 5% | Standard rebate | First-time buyer rebate |
|---|---|---|---|
| $350,000 | $17,500 | $6,300 | $17,500 (all the GST) |
| $500,000 | $25,000 | $0 | $25,000 (all the GST) |
| $800,000 | $40,000 | $0 | $40,000 (all the GST) |
The first-time buyer column is the most you can recover, since it covers every dollar of GST in these rows. Above $1 million the refund is partial. The calculator assumes a straight-line reduction up to $1.5 million, and we couldn’t confirm the official step by step figures, so treat those prices as rough.
A $500,000 home with no first-time buyer status gets nothing from the old rebate. That surprises many buyers who assume everyone gets something.
Who counts as a first-time home buyer?
On the CRA’s page you must be 18 or older, a citizen or permanent resident, and the home has to be your main residence. You also can’t have lived in a home you owned during the current or previous four calendar years. The agreement to buy, or the start of construction for an owner-built home, must fall within the dates the CRA sets. For the purchase agreement that means on or after 20 March 2025 and before 2031.
The CRA sets detailed tests for partnerships, joint buyers and estates. We haven’t covered them here, so read the CRA page before relying on the rebate for a shared purchase.
How do you claim it?
There are two routes. You can file the rebate form with the CRA yourself, or the builder can pay or credit the rebate to you against the price if you sign the rebate over. The form for a new home bought from a builder is usually GST190, but check with the CRA. The deadline is two years after the earliest of the date you moved in, the home was substantially completed, or ownership transferred.
In a builder sale, ask early whether the builder already includes the rebate in the price. If you assign it, the price you’re quoted and the price you pay differ, and you want that in writing.
What does the rebate not cover in BC?
Quite a lot sits outside it. The rebate doesn’t touch the BC PST, which you can work out in the GST and PST calculator. It also doesn’t cover any tax you pay when the title moves into your name. The land transfer tax calculator covers that, though we haven’t checked how it treats exemptions for new homes.
Resale homes aren’t covered either. Renovations and rental use follow other rules we haven’t verified. And a rebate only lowers your bill. It doesn’t change the deposit you need, so the mortgage calculator is the place to see what the loan will cost.
Where the numbers come from
The 36% rate, $6,300 maximum, $350,000 and $450,000 price points and the two year deadline come from the Canada Revenue Agency’s guide RC4028 on the GST/HST new housing rebate. The first-time buyers’ rebate terms come from the CRA’s page on that rebate, which was open for applications in 2026.
Frequently asked questions
How much GST rebate can I get on a new home in BC?
The standard rebate is up to $6,300 (36% of GST) on homes at $350,000 or less. First-time buyers can get all the GST on homes up to $1 million.
Does the rebate cover BC PST?
No. It's a GST rebate, and the 7% BC PST is a separate tax.
Is there a rebate on a $500,000 new home?
The standard rebate is zero at that price. A first-time buyer who qualifies can recover the full $25,000 of GST.
How do I claim the rebate?
File the CRA form yourself, or have the builder pay or credit it to you if you assign the rebate.
How long do I have to apply?
Two years after the earliest of moving in, substantial completion or the ownership transfer.
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Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.