My question is: Canadian-specific
QUESTION: I live in Alberta and am intending to purchase a 1/2 duplex
unit. I plan to live in the unit for 10 months while I build a house. I
then plan to rent it out. My builder told me that if I lived in the unit
for less than a year I would have to repay the GST rebate (2.5%) I receive
from the builder. Is this true? I cannot find the answer to this
question anywhere on the internet. Thank you, SXXXXXX
---------------------------------------------------------------------------
david ingram replies:
I do not think he or she is correct. Pamphlet RC4028 explains who gets it.
reproduced below. However, I am sending this out to some 17,000 people an
if the 10 month rule is correct, someone else should know about it. ask the
builder to show you where i has a limitation for the length of time you live
in it AND, if for some reason there is a 10 month or less than a year
clause, live in it for two more months.
Anyone have any ideas?
david
(Cover page)
Canada Customs and Revenue Agency
GST/HST New Housing Rebate
Includes Forms GST190, GST190-WS, and GST515
RC4028(E) Rev. 02
PAGE 2
Before you start
What is GST/HST?
Goods and services tax (GST) is a 7% tax charged on most goods and services
provided in Canada (except in the three participating provinces: Nova
Scotia,
New Brunswick, and Newfoundland and Labrador).
Harmonized sales tax (HST) is a 15% tax charged in the three participating
provinces on the same goods and services as GST. Of this, 7% represents the
federal part and 8% the provincial part.
Is this guide for you?
This guide contains information and instructions to help you complete Form
GST190, GST/HST New Housing Rebate Application. It describes the different
types of rebates available and the eligibility requirements for each.
This guide uses plain language to explain the most common tax situations. If
you need help to determine if you meet the eligibility requirements for the
rebate (such as conditions and deadlines), or to complete your rebate
application, call our Business Enquiries line at 1-800-959-5525. If you have
any questions about the status or processing of your claim, call the
Summerside Tax Centre at 1-800-565-9353.
Forms and publications
To claim the new housing rebate, you have to file Form GST190, GST/HST New
Housing Rebate Application. If you constructed or renovated your own house,
you also have to file Form GST190-WS, Construction Summary Worksheet. Use
Form
GST515, Direct Deposit Request for the GST/HST New Housing Rebate, if you
would like your rebate payment deposited directly into your account at a
financial institution. You will find a copy of these forms at the end of
this
guide, or on our Web site. You can order forms and publications at
www.ccra.gc.ca/forms or by calling us at 1-800-959-2221.
GST/HST and Quebec
The Canada Customs and Revenue Agency is responsible for administering GST
and
HST. As a result of an agreement between the Government of Canada and the
Government of Quebec, the ministère du Revenu du Québec (MRQ) administers
GST
in the province of Quebec.
Information in this guide does not apply to you if you buy or have
constructed
a new or substantially renovated home, mobile home, or floating home, or buy
a
share of the capital stock of a co-operative housing unit, in Quebec.
Contact
the MRQ at 1-800-567-4692 for information on the new housing rebate in
Quebec.
Internet
If you have access to the Internet, you can find many of our publications
at:
www.ccra.gc.ca
Teletypewriter users
If you have a teletypewriter attached to your telephone, you can call our
toll-free, bilingual enquiry service at 1-800-665-0354 during regular hours
of
service.
Proposed changes
This guide outlines proposed changes to the Nova Scotia rebate. For more
information, see Chapter 4 - Nova Scotia rebate on page 9. These proposed
changes had not become law when this guide was printed. They could change
before they become law.
However, this guide does not outline the modifications announced by the
province of Nova Scotia that change the occupancy, ownership, and possession
date from June 30, 2002 to December 31, 2002 for condominium units. For more
information, call our Business Enquiries line at 1-800-959-5525.
Visually impaired persons can order publications in braille or large print,
or
on audio cassette or computer diskette, by calling 1-800-267-1267 weekdays
from 8:15 a.m. to 5:00 p.m. (Eastern Time).
PAGE 3
Table of contents
Chapter 1 - Glossary, page 4
Chapter 2 - Are you eligible to claim a new housing rebate? page 5
Bed and breakfast and similar establishments, page 5
Retroactive rebate, page 6
Chapter 3 - Application types, page 6
Application Type 1A or 2: New or substantially renovated homes purchased
from
a builder, page 6
Filing deadline for application Type 1A or 2, page 6
Application Type 1B or 5: New homes purchased from builders on leased land,
page 7
Filing deadline for application Type 1B or 5, page 7
Application Type 3: Cooperative housing, page 7
Filing deadline for application Type 3, page 7
Application Type 4: Owner-built homes and homes substantially renovated,
Including major additions built by the owner, page 7
Filing deadline for application Type 4, page 8
Information for mobile home purchasers, page 8
Information for modular home purchasers, page 9
Chapter 4 - Nova Scotia rebate, page 9
If you purchased your home from a builder, page 9
If you built your own home, page 10
If you purchased a share in a cooperative housing corporation, page 10
Owner-occupant, page 10
Five-year period, page 11
Previous home destroyed, page 12
Chapter 5 - Completing your rebate application, page 12
Section A - Claimant information, page 12
Section B - Property information, page 12
Section C - Housing and application type information, page 12
Section D - Builder information, page 12
Section E - Nova Scotia rebate, page 13
Owner-occupant, page 13
Section F - Certification, page 13
Section G - Rebate calculation, page 13
Part I: Rebate calculation for application Type 1A, 2, or 4, page 13
Part II: Rebate calculation for application Type 1B or 5, page 14
Part III: Rebate calculation for application Type 3, page 14
Chapter 6 - Completing the construction summary worksheet, page 15
Section A - Claimant information, page 15
Section B - Construction information, page 15
Section C - Construction details, page 15
After completing your rebate application, page 15
Filing your rebate application, page 15
Keeping records, page 16
Direct deposit, page 16
PAGE 4
Chapter 1 - Glossary
This glossary gives you a general description of the terms that we use
throughout this guide and on the rebate application.
Builder - For the purpose of the new housing rebate, a builder is a person
who
is in the business of constructing or substantially renovating housing on
land
owned or leased by that builder. A builder may also include one of the
following:
- a manufacturer or vendor of a new mobile home or floating home;
- a person who buys unoccupied new housing for resale purposes; or
- a person who acquires an interest in a home as part of that person's
business or trade while the home is under construction or substantial
renovation.
For rebate purposes, a builder is not normally a person with whom you
contract
for services (meaning, a contractor) to build a home on land that you own or
lease.
Common-law partner - A common-law partner generally means a person who
cohabits with another person in a conjugal relationship for a continuous
period of at least one year.
Cooperative housing corporation - A cooperative housing corporation (co-op)
is
a corporation that is established for the purpose of leasing residential
units
to its members for occupancy as a place of residence. A co-op operates at or
near cost and at least 90% of its members are individuals or other co-ops
that
have only one vote in the affairs of the co-op.
Duplex - A duplex is a residential complex consisting of not more than two
separate residential units under one legal description (meaning, separate
legal title does not exist for the individual units). This includes a single
family home that has a separate apartment for rent.
Fair market value - The fair market value is generally the purchase price of
a
home (including applicable land), where you purchase both the home and land
from a builder. If you build or substantially renovate your own home, or
purchase a home on leased land, fair market value is normally based on the
value of both the home and applicable land, and should be comparable to the
value of similar properties in the local real estate market. Fair market
value
does not include GST/HST or provincial land transfer taxes.
Floating home - A floating home is a structure designed to be occupied as a
place of residence for individuals that is permanently affixed to a floating
platform and is incapable of, or cannot be readily adaptable for, self-
propulsion (meaning, it is not a house-boat or pleasure craft).
Major addition - A major addition means the construction of an addition to a
residential complex (home and related land), to the extent that either the
original building and the addition together essentially form a newly
constructed residential complex, or the existing house is incorporated into
the major addition so as to essentially form a newly constructed residential
complex. This may be the case, for example, where a person adds a full
second
story to an existing bungalow.
This would not normally be the case where the existing residential complex
remains virtually intact, and the addition does not at least equal the size
of
the existing house before the construction of the addition (for example, the
construction of enclosed rooms over the roof of an attached garage). The
construction of a porch, sunroom, family room, or bedroom, or the
construction
of more than one room, is not generally considered to be the construction of
a
residential complex. For more information on whether a major addition is
considered to form part of a newly constructed residential complex, call our
Business Enquiries line at 1-800-959-5525.
Mobile home - A mobile home is a building, the manufacture and assembly of
which is completed or substantially completed, that is equipped with
complete
plumbing, electrical, and heating facilities. It is designed to be moved to
a
site for installation on a foundation and connection to service facilities,
and to be occupied as a place of residence. This definition also includes a
modular home. It does not include travel trailers, motor homes, camping
trailers, or other vehicles or trailers designed for recreational use.
Modular home - A modular home is considered to be a mobile home for purposes
of the GST/HST new housing rebate.
A modular home is a factory-built house or building intended for residential
occupancy that comprises "modules" with three walls and a roof or ceiling.
It
has to be equipped with complete plumbing, electrical, and heating
facilities,
and designed to be moved to a site for installation on a foundation and to
be
connected to service facilities, and used as a place of residence. In
addition, the modules are to be in as finished a condition as possible
before
leaving the manufacturer's premises, considering that they must be
transported.
Owner-built home - An owner-built home is a home constructed or
substantially
renovated by the owner of the home, the owner's contractor, or a combination
of both.
Primary place of residence - Primary place of residence means a residential
unit, owned jointly or otherwise, that is intended to be inhabited by an
individual on a permanent basis. It may be located in or outside Canada. A
person may have more than one place of residence, but is considered to have
only one primary place of residence. For rebate purposes, a person who has
more than one place of residence should consider some of the following
factors
to determine whether the residence qualifies as the primary place of
residence:
- whether the individual considers the home as his or her main residence;
- the length of time the premises are inhabited; and
- the designation of that address on personal and public records.
This means that you cannot generally receive a rebate for an investment
property or a recreational cottage.
PAGE 5
Purchase price - The purchase price is the total amount payable for a new
home, including, if applicable, the amount of the rebate transferred to the
builder as part of the cost of acquiring the home. It does not include
GST/HST
or provincial land transfer taxes.
Relation - A relation means an individual related to you by blood, marriage,
common-law partnership, or adoption within the meaning of the Income Tax
Act.
"Blood relation" is limited to parents, children, or other descendants or
siblings. "Marriage relation" includes your spouse or a person who is
connected to your spouse by blood or adoption. A relation can also be your
former spouse. Effective January 1, 2001, a relation also includes a common-
law partner or a former common-law partner.
Residential condominium unit - A residential condominium unit means a
residential complex that is a separate unit within a building that is, or is
intended to be, registered or described on a condominium or strata lot plan
(or similar plan or description registered under provincial law), and
includes
any interest in land pertaining to ownership of the unit.
Residential complex - A residential complex generally includes a building,
or
part of a building, in which one or more residential units are located. It
also generally includes any common areas and the land on which the complex
is
situated. A residential complex includes a house, a semi-detached house, a
condominium apartment, an apartment building, a duplex, and a mobile home.
Single unit residential complex - For purposes of the new housing rebate, a
single unit residential complex means a housing unit that does not contain
more than two residential units, such as a detached single family home, a
semi-detached home, an individually owned rowhouse unit (for example, a
freehold townhouse), a mobile home, or a floating home. It may also include
a
duplex or a unit in a co-operative housing corporation. It does not include
a
residential condominium unit.
It also includes any other residential complex containing one or more
residential units rented for short-term accommodation to the public. To fit
the definition, the complex must also be used primarily (more than 50%) as a
place of residence of the owner (an individual), a relation of the owner, or
a
former spouse or common-law partner of the owner. Short-term accommodations
supplied to the public include rooms in a hotel, motel, inn, boarding house,
lodging house, or similar premises.
For example, a home containing several rooms for rent, as part of a bed and
breakfast business, may now be considered a single unit residential complex
for purposes of this rebate if the home is used primarily as a place of
residence of the individual, a relation, a former spouse or a former common-
law partner of the individual.
A single unit residential complex generally includes other structures near
or
adjacent to the home, such as detached garages or sheds. It also includes
the
land subjacent and immediately contiguous to the unit that can reasonably be
regarded as contributing to the use and enjoyment of the unit as a place of
residence. We consider that half a hectare (1.23 acres) of land is generally
reasonably necessary for the use and enjoyment of a unit. However, in some
cases, more than half a hectare of land may be considered to form part of
the
complex (such as the minimum lot size imposed by a municipality or excess
land
necessary for you to access public roads). For more information, call our
Business Enquiries line at 1-800-959-5525.
Substantial completion - Substantial completion generally means that
construction or substantial renovation of a complex is at a stage where you
can reasonably inhabit the premises. Minor repairs, adjustments, or
outstanding upgrades are not considered to impair the use and enjoyment of
the
housing unit as a place of residence.
Substantial renovation - Substantial renovation means that all or
substantially all (90% or more) of the interior of an existing house has
been
removed or replaced. Renovations to the foundation, external walls, interior
supporting walls, floors, roof, staircases, and additions are not included
in
any calculation to determine whether 90% or more of the existing house has
been removed or replaced.
Where your house is virtually gutted, so that all wiring, plumbing, heating,
doors, and windows are replaced, and 90% or more of the house is totally
refurbished, we consider all or substantially all of the existing house to
have been substantially renovated.
Chapter 2 - Are you eligible to claim a new housing rebate?
You may be eligible to claim a rebate for part of the GST/HST you pay on the
purchase price or cost of building your home if you are an individual, and:
- you buy a new or substantially renovated home (including the land) from a
builder;
- you buy a new or substantially renovated home, and you lease the land from
the builder;
- you buy a new mobile home (including a modular home) or a new floating
home
from a builder or vendor;
- you buy a share of the capital stock of a cooperative housing corporation;
- you construct or substantially renovate your own home, or carry out a
major
addition (or hire another person to do so); or
- your home is destroyed in a fire and is subsequently rebuilt.
If your home is located in Nova Scotia, you may also be eligible for an
additional rebate. For more information, see Chapter 4 - Nova Scotia rebate
on
page 9.
Bed and breakfast and similar establishments
This rebate may apply to bed and breakfast and other establishments of
short-
term accommodation rented to the public, under certain conditions. For more
information, see the definition of a single unit residential complex on this
page.
PAGE 6
You may be eligible to claim a rebate, if you are an individual and:
- you buy a new or substantially renovated home from a builder, whether you
buy the land or lease it from the builder, and the home includes residential
units that are to be rented for short-term accommodation to the public; or
- you construct or substantially renovate your home, or carry out a major
addition, and the home includes residential units that are to be rented for
short-term accommodation to the public.
You also have to meet the eligibility conditions listed in Chapter 3 for
each
application Type 1A, 1B, 2, 4, or 5. You also have to check the box called
"Bed and breakfast" in Section C of Form GST190, GST/HST New Housing Rebate
Application. It is important that you check that box because the rebate is
retroactive to June 1, 1997.
Retroactive rebate
You may qualify for this retroactive rebate if:
- you bought a new or substantially renovated home from a builder, and you
bought the land from the builder, and the ownership of the home was
transferred to you after May 1997;
- you bought a new or substantially renovated home from a builder, and you
leased the land from the builder, and possession of the home was given to
you
after May 1997; or
- you constructed or substantially renovated your home, or hired someone
else
to do so, and its construction or substantial renovation was substantially
completed after May 1997.
You normally have two years to claim the new housing rebate. However, if
your
home includes residential units rented for short-term accommodation to the
public, and all or part of this two-year limit has expired, you have up to
March 31, 2003, to file a rebate application.
In addition, you are allowed to file a new rebate application if you already
filed an application that we assessed before March 2001.
Chapter 3 - Application types
There are six application types in Section C of Form GST190, GST/HST New
Housing Rebate Application. Each type refers to a certain type of housing
and
construction, and method of claiming the rebate.
If you purchase a qualifying home from a builder, the builder may pay the
rebate directly to you or credit you the rebate (for example, use it to
reduce
the purchase price of your home). In this case, the builder will ask you to
complete application Type 1A or 1B, depending on whether the builder sells
or
leases you the land that forms part of the complex, and to sign the rebate
application. If you and the builder agree that the builder pay or credit you
the rebate, you may not later decide to file the rebate application directly
with us, unless both you and the builder subsequently agree.
If you decide to claim the rebate yourself, apply directly to us using
application Type 2, 3, 4, or 5. If you are using application Type 1A, 1B, 2,
or 5, the builder has to complete Section D of the application form.
When you purchase a mobile home and move it to your own land, or lease the
land on which you have made improvements, it may be to your advantage to
apply
for the rebate yourself rather than through the builder. For more
information,
see the section called "Information for mobile home purchasers" on page 8.
Application Type 1A or 2: New or substantially renovated homes purchased
from
a builder
You can apply for the rebate if you meet all the following conditions:
- you purchase a new or substantially renovated single unit residential
complex or a residential condominium unit from a builder;
- the builder sells both the building and land on which the home is located
(except for mobile homes and floating homes, where there is no requirement
for
the builder to supply the land);
- the home is intended as the primary place of residence for you or a
relation;
- the purchase price of the home before taxes (for both the building and
land)
is less than $450,000*;
- ownership of the home is transferred to you after the construction or
renovation is substantially completed;
- you, or a relation of yours, are the first occupant, or you sell the home
and transfer ownership before it is occupied; and
- you pay GST/HST on the purchase price of the home or GST/HST is included
in
the price of the home.
* Even if the purchase price is $450,000 or more, you may still be eligible
for a rebate if your home is located in Nova Scotia. For more information,
see
Chapter 4 - Nova Scotia rebate on page 9.
Use application Type 1A if you and the builder agreed that the builder would
pay or credit you the rebate. However, if you apply directly to us for the
rebate, use application Type 2 and attach a copy of your Statement of
Adjustments.
Filing deadline for application Type 1A or 2
You have up to two years from the date ownership was transferred to you to
claim your rebate.
However, if your home includes residential units rented for short-term
accommodation to the public and the two-year limit has expired, you may
still
qualify for the rebate. See the section called "Retroactive rebate" on this
page.
PAGE 7
Application Type 1B or 5: New homes purchased from builders on leased land
You can apply for the rebate if you meet all the following conditions:
- you purchase a new or substantially renovated single unit residential
complex or residential condominium unit from a builder and lease the related
land from that builder;
- the original lease for the land from the builder provides you with the
option to purchase the land, or is at least 20 years long;
- the home is intended as the primary place of residence for you or a
relation;
- the builder is liable to pay the GST/HST on the fair market value of the
home and the land;
- the fair market value of both the building and the land is less than
$481,500*;
- possession of the complex or unit is given to you after the construction
or
substantial renovation is substantially completed; and
- you, or a relation of yours, are the first occupant, or you sell the home
and transfer ownership before it is occupied.
* Even if the fair market value of both the building and the land is
$481,500
or more, you may still be eligible for a rebate if your home is located in
Nova Scotia. For more information, see Chapter 4 - Nova Scotia rebate on
page
9.
You cannot claim a rebate if the builder is not required to account for the
GST/HST on the building and the land.
Use application Type 1B, if you and the builder agreed that the builder
would
pay or credit you the rebate. However, if you decide to apply directly to us
for the rebate, use application Type 5.
Filing deadline for application Type 1B or 5
You have up to two years from the date possession of the home was
transferred
to you to claim your rebate.
However, if your home includes residential units rented for short-term
accommodation to the public and the two-year limit has expired, you may
still
qualify for the rebate. See the section called "Retroactive rebate" on page
6.
Application Type 3: Cooperative housing
If you buy a share of the capital stock of a cooperative housing corporation
(co-op), you can apply for the rebate if you meet all the following
conditions:
- you purchase the share and intend to use a housing unit of the co-op as
your
primary place of residence or that of a relation;
- you pay less than $481,500 for the share*;
- the co-op has paid GST/HST on the acquisition or on the fair market value
of
the whole complex;
- the co-op transfers the share to you;
- the complex in which the residential unit is located is newly constructed
or
substantially renovated; and
- you, or a relation of yours, are the first occupant or, if you sell the
share, ownership is transferred before anyone occupies the unit.
* Even if you pay $481,500 or more for the share, you may still be eligible
for a rebate if your home is located in Nova Scotia. For more information,
see
Chapter 4 - Nova Scotia rebate on page 9.
With application Type 3, you have to apply directly to us for the rebate.
The
co-op cannot pay or credit you the rebate.
Filing deadline for application Type 3
You have up to two years from the date ownership of the share was
transferred
to you to claim your rebate.
Application Type 4: Owner-built homes and homes substantially renovated,
including major additions built by the owner
You have to use application Type 4 to apply for the rebate if you build or
substantially renovate your own home, or carry out a major addition (or hire
someone else to do so). You can also use application Type 4 if you own the
land and hire a contractor to build your home.
You can apply for a rebate of the GST/HST paid on all costs related to the
land and the construction or substantial renovation. You will find a list of
the costs that qualify for the rebate in Part I of Section C of Form GST190-
WS, Construction Summary Worksheet.
You cannot claim a rebate for the GST/HST paid on furnishings, free-standing
appliances, tools purchased for construction, or services related to
maintaining the home.
As an individual, you can apply for the rebate if you meet all the following
conditions:
- the home is a single unit residential complex or a residential condominium
unit;
- the home is intended as the primary place of residence for you or a
relation;
- the fair market value of your substantially completed home (including both
the building and land) is less than $450,000*;
- you, or a relation of yours, are the first occupant since the construction
or substantial renovation began, or you sell the home and transfer ownership
before it is occupied; and
- you pay GST/HST on the land and/or construction materials and services
related to the construction or substantial renovation of, or major addition
to, the home.
PAGE 8
* Even if the fair market value of your substantially completed home is
$450,000 or more, you may still be eligible for a rebate if your home is
located in Nova Scotia. For more information, see Chapter 4 - Nova Scotia
rebate on page 9.
If you qualify for the rebate, you have to complete Form GST190-WS,
Construction Summary Worksheet, and Form GST190, GST/HST New Housing Rebate
Application. You will find these forms at the end of this guide.
You have to apply directly to us if you are using application Type 4 to
claim
the rebate. The contractor cannot pay or credit you the rebate.
Filing deadline for application Type 4
Refer to the following situations to determine which filing time frame
applies
to you.
However, if your home includes residential units rented for short-term
accommodation to the public, and the two-year limit has expired, you may
still
qualify for the rebate. See the section called "Retroactive rebate" on page
6.
Situation 1 - Complex occupied after the construction or substantial
renovation is substantially completed
In this situation, you can apply for the rebate after the complex is
occupied.
Enter the date construction or substantial renovation is substantially
completed in the appropriate area of Section B of Form GST190, GST/HST New
Housing Rebate Application.
You have up to two years after that date to claim the rebate. Include in
your
calculation the GST/HST paid from the beginning of the construction or
substantial renovation to the date you file your application.
Example - Complex occupied after substantial completion of construction
Michael started building his own detached single family home in September
1999. The house was substantially completed on April 30, 2000, and he moved
in
on May 31, 2000. He meets the eligibility requirements to claim the rebate.
According to the rule in situation 1, the earliest that he can apply for the
rebate is May 31, 2000. He enters April 30, 2000, in Section B of Form
GST190,
GST/HST New Housing Rebate Application. Michael has up to April 30, 2002, to
claim the rebate for the GST/HST paid from the beginning of the construction
to the date he files the application.
Situation 2 - Complex sold before it is occupied
In this situation, you can apply for the rebate after the complex is sold.
Enter, in the appropriate area of Section B of Form GST190, GST/HST New
Housing Rebate Application, whichever of the following dates comes first:
- the date you transfer ownership to another person; or
- the date the construction or substantial renovation is substantially
completed.
You have up to two years after that date to claim the rebate. Include in
your
calculation the GST/HST paid from the beginning of the construction or
substantial renovation to the date you transfer ownership to another person.
Situation 3 - Complex occupied before construction or substantial renovation
is substantially completed
In this situation, you can apply for the rebate after the construction or
substantial renovation is substantially completed. Enter, in the appropriate
area of Section B of Form GST190, GST/HST New Housing Rebate Application,
whichever of the following dates comes first:
- the day that is two years after the day you or a relation first occupies
the
home after the construction or substantial renovation has begun; or
- the date the construction or substantial renovation is substantially
completed.
You have up to two years after that date to claim your rebate.
However, do not include in your rebate calculation the GST/HST that was
payable more than two years after the day you or a relation first occupied
the
home after the construction or substantial renovation began. For rebate
purposes, it does not matter when you acquired the land.
Example - Complex occupied before substantial completion of construction
France and Tony started building their home in March 1999. They moved into
their house on June 30, 2000. Construction was substantially completed on
November 20, 2000. They meet all the eligibility requirements to claim the
rebate. The earliest date they can file the rebate is November 20, 2000.
They enter November 20, 2000 in Section B of Form GST190, GST/HST New
Housing
Rebate Application, which is the earliest of the following dates:
- the date that is two years after the day they first occupy the home, which
is June 30, 2002 (two years after June 30, 2000); and
- the date the construction is substantially completed, which is November
20,
2000.
France and Tony have up to November 20, 2002, to claim the rebate. However,
they cannot include in the rebate calculation the GST/HST that became
payable
on or after June 30, 2002.
Information for mobile home purchasers
If you purchase a new or substantially renovated mobile home, you can apply
for a rebate yourself or through your mobile home builder. However, as you
are
entitled to only one rebate application, you have to decide which
application
type is most appropriate to your situation. It is important to remember that
the builder can only pay or credit you a rebate for the GST/HST paid for the
mobile home, qualifying land, and improvements that he or she has sold you.
As
well, you have to meet the eligibility requirements for the application type
you choose, as outlined earlier in this guide.
PAGE 9
A builder includes the manufacturer, distributor, or retailer of your mobile
home, and is commonly referred to as a dealer. Qualifying land is the land
to
which the home is affixed and surrounding land that is reasonably necessary
for its use and enjoyment as a place of residence (generally half a hectare
or
less).
The following options also apply for a modular home.
Option 1: Calculating your rebate only on items the dealer sold you, and the
dealer pays or credits you the rebate
If you decide to get the rebate for your new or substantially renovated
mobile
home directly from the dealer, use application Type 1A (if you are
purchasing
the land from the dealer) or 1B (if you are leasing the land from the
dealer).
The dealer from whom you purchase your mobile home can only give you a
rebate
for the mobile home (meaning, what he or she has sold you). However, if the
dealer also sells you qualifying land, he or she can give you a rebate for
the
land, as well as the expenses you have paid to the dealer to improve the
land
(for example, building a foundation, adding a driveway, well, or septic
system, or landscaping).
Option 2: Calculating your rebate only on items the dealer sold you, and the
dealer does not pay or credit you the rebate
If you decide to apply directly to us for a rebate of the amount of GST/HST
you paid the dealer for your new or substantially renovated mobile home, use
application Type 2 (if you are purchasing the land from the dealer) or 5 (if
you are leasing the land from the dealer).
Remember that you can calculate your rebate based only on the amount of
GST/HST you paid the dealer for the purchase of your mobile home and for
qualifying land or improvements made to the land. You cannot use either of
these application types to claim a rebate for any GST/HST you have paid to
someone other than the dealer for the land or any improvements made to the
land.
Option 3: Calculating your rebate on the purchase of your mobile home from
the
dealer, as well as additional qualifying items you did not purchase from the
dealer (meaning, the land, or improvements to the home or land)
Use application Type 4, "Owner-built homes," if you buy a new or
substantially
renovated mobile home and you pay additional amounts to someone other than
the
dealer to acquire or improve your mobile home and the qualifying land
(generally half a hectare or less).
This will allow you to claim a rebate for the GST/HST you have paid on all
costs related to the qualifying land and the mobile home. These costs
normally
include the cost of the home, land, building materials, construction
services,
landscaping, and certain professional services related only to purchasing
the
qualifying land and building the home (such as legal fees or appraisal
fees).
They do not include mortgage fees.
You cannot claim a rebate for the GST/HST paid on furnishings, free-standing
appliances, legal costs related to leasing the land, or services related to
maintaining the mobile home.
Include in your calculation the GST/HST you paid for the mobile home and
improvements made to the home.
If the mobile home is located on qualifying land, also include the GST/HST
you
paid to purchase the land and to make improvements to it.
For rebate purposes, it does not matter when you acquired the land or
started
making improvements to the mobile home or land.
Information for modular home purchasers
A modular home is considered a mobile home for purposes of the GST/HST new
housing rebate. Complete the rebate application as if the modular home were
a
mobile home. For more information on the options available for mobile homes,
refer to the previous section called "Information for mobile home
purchasers."
Chapter 4 - Nova Scotia rebate
You may be eligible to claim an additional rebate, if your home is located
in
Nova Scotia and you meet the conditions and filing deadlines for your
application type (see chapter 3).
Before January 1, 2002, you were entitled to claim a portion of the
provincial
part of HST to a maximum of $2,250. Effective January 1, 2002, new rules
apply. The new Nova Scotia rebate is now limited to a maximum of $1,500 and
is
limited to individuals who have not owned and occupied a home in Canada
within
the last five years.
Depending on certain transaction dates, you may qualify for the Nova Scotia
rebate under the old or the new rules. Both rebate calculations are found in
section G of Form GST190, GST/HST New Housing Rebate Application. The
following information will help you decide which rebate calculation to use.
If you purchased your home from a builder
If you purchased the new home from a builder, you qualify for the new rebate
as long as you meet the conditions and filing deadlines for your application
type (see chapter 3) and:
- you have not been an owner-occupant within the last five years (see
"Owner-
occupant" on the next page); and
- you meet at least one of the following three conditions:
- the sale and purchase agreement was entered into after 2001;
PAGE 10
- ownership and possession were both transferred to you after June 2002 (if
you purchased the unit but leased the land from the builder, only consider
the
day possession of the home is transferred to you); or
- you or a relation occupied the home as a primary place of residence after
June 2002.
If you meet one of these three conditions but you have been an
owner-occupant
in the last five years, you do not qualify for the Nova Scotia rebate.
If you do not meet any of these three conditions, you may still qualify for
the old rebate whether or not you have been an owner-occupant. Remember that
you also have to meet the conditions and filing deadline for your
application
type as explained in chapter 3. If this is the case, go to chapter 5.
Example
You purchased a new house from a builder. You have not been an
owner-occupant
within the last five years. You signed the sale and purchase agreement on
December 15, 2001, and you had ownership and possession of the house on July
1, 2002. Because ownership and possession were transferred to you after June
2002, and you have not been an owner-occupant within the last five years,
you
qualify for the new rebate.
If you have been an owner-occupant within the last five years, you do not
qualify for the Nova Scotia rebate.
If you built your own home
If you built your own home, you qualify for the new rebate as long as you
meet
the conditions and filing deadlines for your application type (see chapter
3)
and:
- you have not been an owner-occupant within the last five years (see
"Owner-
occupant" on this page); and
- you meet at least one of the following two conditions:
- the building permit for the construction of the new home was issued after
2001; or
- you or a relation occupied the home as a primary place of residence after
June 2002.
If you meet one of these two conditions but you have been an owner-occupant
in
the last five years, you do not qualify for the Nova Scotia rebate.
If you do not meet either of these two conditions, you may still qualify for
the old rebate whether or not you have been an owner-occupant. Remember that
you also have to meet the conditions and filing deadline for your
application
type as explained in chapter 3. If this is the case, go to chapter 5.
Example
The building permit for the construction of your new house was issued on
October 14, 2001, and you moved into your house on July 15, 2002. You have
not
been an owner-occupant within the last five years. Because you occupied the
house after June 2002 and you have not been an owner-occupant within the
last
five years, you qualify for the new rebate.
If you have been an owner-occupant within the last five years, you do not
qualify for the Nova Scotia rebate.
If you purchased a share in a cooperative housing corporation
If you purchased a share of the capital stock of a cooperative housing
corporation (co-op), you qualify for the new rebate if you meet the
conditions
and filing deadlines for your application type (see chapter 3), and:
- you have not been an owner-occupant within the last five years (see
"Owner-
occupant" on this page); and
- you meet at least one of the following three conditions:
- the sale and purchase agreement of the share was entered into after 2001;
- ownership of the share was transferred to you after June 2002; or
- you or a relation occupied the unit as a primary place of residence after
June 2002.
If you meet one of these conditions but you have been an owner-occupant
within
the last five years, you do not qualify for the Nova Scotia rebate.
If you do not meet any of these three conditions, you may still qualify for
the old rebate whether or not you have been an owner-occupant. Remember that
you also have to meet the conditions and filing deadline for your
application
type as explained in chapter 3. If this is the case, go to chapter 5.
Example
You purchased a share in a co-op on November 2, 2001. Ownership of the share
was transferred to you on December 1, 2001, and you move into the unit in
August 2002. You have not been an owner-occupant within the last five years.
Because you occupied the unit after June 2002 and you have not been an
owner-
occupant within the last five years, you qualify for the new rebate.
If you have been an owner-occupant within the last five years, you do not
qualify for the Nova Scotia rebate.
Owner-occupant
The meanings of the terms "spouse" and "common-law partner" are important to
determine if you are an owner-occupant. For the purpose of this rebate, a
person is considered your spouse or common-law partner if he or she was your
spouse or common-law partner at one of the following moments:
- if you purchased the home and the land from a builder, the date when
ownership or the date when possession of the complex was transferred to you
(the earlier of these two dates);
- if you purchased the home and leased the land from the builder, when
possession of the complex was transferred to you;
- if you purchase a share in a co-op, when ownership of the share was
transferred to you; or
PAGE 11
- if you built your own home, when the construction of your house was
substantially completed.
You are considered an owner-occupant if, within the last five years, you met
one of the following conditions:
- You occupied a residential complex in Canada as your primary place of
residence, and you, your spouse, or common-law partner owned that complex.
- Your spouse or common-law partner occupied a residential complex in Canada
as his/her primary place of residence, and you, your spouse, or common-law
partner owned that complex.
- You occupied a unit in a co-op in Canada as your primary place of
residence,
and you, your spouse, or common-law partner held the share of the capital
stock of the housing corporation.
- Your spouse or common-law partner occupied a unit in a co-op in Canada as
his/her primary place of residence, and you, your spouse, or common-law
partner held the share of the capital stock of the housing corporation.
- If a relation occupies the new home you purchased or built as his or her
primary place of residence, and you, your spouse, or common-law partner does
not occupy it as the primary place of residence:
- the relation, his or her spouse, or common-law partner occupied a
residential complex in Canada as his or her primary place of residence; and
- the relation, his or her spouse, or common-law partner owned that complex.
- If you purchased a share in a co-op and a relation occupies the unit as
his
or her primary place of residence, and you, your spouse, or common-law
partner
does not occupy it as the primary place of residence:
- the relation, his or her spouse, or common-law partner occupied a
residential complex in Canada as his or her primary place of residence; and
- the relation, his or her spouse or common-law partner owned that complex.
If you meet one of these conditions, you are considered an owner-occupant.
These rules apply to the owner and co-owners identified in section A of Form
GST190, GST/HST New Housing Rebate Application.
Example 1
John and Mary are common-law partners. Mary owned and occupied a house
within
the last five years but John did not. They are purchasing a new house that
they will occupy as their primary place of residence.
Because Mary has been an owner-occupant within the last five years, John is
also considered an owner-occupant.
Example 2
Peter and Michael are brothers. They purchased a new house that they will
occupy as their primary of place of residence. They enter their names on
section A of Form GST190 as co-owners of the house.
Because Peter and Michael are co-owners of the new house, both have to
determine if they have been owner-occupants within the last five years.
Five-year period
You do not qualify for the new rebate if you have been an owner-occupant
within the last five years. The following information will help you
determine
when the five-year period begins and ends.
If you purchased your home from a builder
If you purchased a new home, calculate the five-year period as follows:
Step 1: Determine which of the following two dates comes first:
- the day ownership of the home is transferred to you; or
- the day possession of the home is transferred to you.
Note
If you purchased the complex but leased the land from the builder, only
consider the day possession of the home is transferred to you.
Step 2: Subtract five years from the date you got in step 1.
Step 3: If the date you got in step 2 is the first day of a month, this date
is the beginning of the five-year period. If the date you got in step 2 is
not
the first day of a month, the first day of the following month is the
beginning of the five-year period. This period ends on the day you got in
step
1.
Example
You purchased a new home from a builder. Ownership of the home is
transferred
to you on August 20, 2002, and you took possession of the home on October
15,
2002.
Step 1: The earlier of these two dates is August 20, 2002.
Step 2: Subtract five years from the date you got in step 1: August 20,
1997.
Step 3: Since August 20 is not the first day of a month, September 1, 1997
(the first day of the following month), is the beginning of your five-year
period. The five-year period ends on August 20, 2002.
If you were an owner-occupant between September 1, 1997, and August 20,
2002,
you do not qualify for the Nova Scotia rebate.
If you built your own home
If you built your new home, calculate the five-year period as follows:
Step 1: Determine the day your home was substantially completed.
Step 2: Subtract five years from the date you got in step 1.
Step 3: If the date you got in step 2 is the first day of a month, this date
is the beginning of the five-year period. If the date you got in step 2 is
not
the first day of a month, the first day of the following month is the
beginning of the
PAGE 12
five-year period. This period ends on the day you got in step 1.
Example
You substantially completed the construction of your home on November 15,
2002. By subtracting five years from that day, you get November 15, 1997.
Since November 15 is not the first day of a month, December 1, 1997 (the
first
day of the following month), is the beginning of your five-year period. The
five-year period ends on November 15, 2002.
If you were an owner-occupant between December 1, 1997, and November 15,
2002,
you do not qualify for the Nova Scotia rebate.
If you purchased a share in a co-op
If you purchased a share in a co-op, calculate the five-year period as
follows:
Step 1: Determine the day ownership of the share of the co-op was
transferred
to you.
Step 2: Subtract five years from the date you got in step 1.
Step 3: If the date you got in step 2 is the first day of a month, this date
is the beginning of the five-year period. If the date you got in step 2 is
not
the first day of a month, the first day of the following month is the
beginning of the five-year period. This period ends on the day you got in
step
1.
Example
You purchased a share of a co-op and ownership of the share was transferred
to
you on January 5, 2002. By subtracting five years from that day, you get
January 5, 1997. Since January 5 is not the first day of a month, February
1,
1997 (the first day of the following month), is the beginning of your five-
year period. The five-year period ends on January 5, 2002.
If you were an owner-occupant between February 1, 1997, and January 5, 2002,
you do not qualify for the Nova Scotia rebate.
Previous home destroyed
If your previous home was destroyed involuntarily (for example, your home
was
destroyed accidentally by fire), you would qualify for this rebate even if
you
were an owner-occupant within the last five years. However, you still have
to
meet the conditions and filing deadlines for your application type.
Chapter 5 - Completing your rebate application
You have to complete Form GST190, GST/HST New Housing Rebate Application, to
claim the GST/HST new housing rebate. In addition, if you choose application
Type 4, you also have to file Form GST190-WS, Construction Summary
Worksheet,
with Form GST190. You will find these forms at the end of this guide.
You can only apply for the GST/HST new housing rebate once using one
application form for each qualifying new or substantially renovated home you
purchase or have constructed. Only one individual can apply for the rebate,
even if there is more than one owner of a qualifying home. For example, if a
husband and wife purchase a new home together, only one name (either the
husband's or the wife's) should appear as the claimant on the application
form. The name of the other spouse should appear as the co-owner.
You have to complete sections A, B, C, F, and G of Form GST190. Be sure that
you meet the eligibility requirements for the particular rebate for which
you
are applying. If you are paid a rebate amount you are not entitled to, we
may
collect the overpaid amount from you.
If your home is located in Nova Scotia, you also have to complete section E.
When you purchase your new or substantially renovated home from a builder,
the
builder must complete Section D of the form. If your builder pays or credits
you the rebate, he or she also has to ensure that you are entitled to the
rebate before you are paid or credited. Otherwise, we may collect the
overpaid
amount from either you or the builder.
Section A - Claimant information
You have to complete this section. Remember, only one individual can claim
the
rebate, even if more than one individual owns the home. If this is the case,
enter the names of the co-owners.
Section B - Property information
You have to complete this section. Remember that you can have only one
primary
place of residence.
Section C - Housing and application type information
Check the box that applies to your type of construction. Also, check the box
that applies to your type of housing.
After you decide which type of application is appropriate, choose one of the
six application types on the rebate application form:
- use application Type 1A or 1B if your rebate will be paid or credited
through your builder; or
- use application Type 2, 3, 4, or 5 if you are applying directly to us for
the rebate.
For more information on the different types of applications, see Chapter 3 -
Application types on page 6.
Section D - Builder information
The builder has to complete this section if your application Type is 1A, 1B,
2, or 5.
PAGE 13
Section E - Nova Scotia rebate
You have to complete this section if your home is located in Nova Scotia.
If you purchased the home or a share of the capital stock of a co-operative
housing corporation (co-op), enter the date the sale and purchase agreement
was entered into. It is usually the date you signed the agreement to
transfer
ownership of the home or the share. Also, enter the date you took possession
of the home or unit. It is usually the day you take control of the
property -
start to pay property taxes, have the right to alter the land, take control
of
entry and access, pay insurance coverage, or plant trees.
Enter the date you or a relation occupied the home or a unit in a co-op as
the
primary place of residence. It is usually the day you moved into the home or
unit.
If you built the home, enter the date the municipality issued the building
permit.
Owner-occupant
Answer all the questions. If you answered "Yes" to any of the questions, you
are considered an owner-occupant. For more information, see the section
called
"Owner-occupant" on page 10.
Section F - Certification
Every claimant has to complete this section. Remember to sign your
application. If you have agreed that the builder or some other person will
sign the application on your behalf, he or she must have a power of attorney
to do so. You have to include a copy of the power of attorney with the
application.
Section G - Rebate calculation
Calculate your rebate using Part I, II, or III of this section, depending on
the application type you chose in Section C.
Part I: Rebate calculation for application Type 1A, 2, or 4
If your application is Type 1A, 2, or 4, use Part I to calculate your rebate
for a new or substantially renovated home.
Line A
Multiply the total HST paid by 7, divide the resulting amount by 15, and
enter
the result on line A.
Line B
Enter the total GST paid on line B.
Line C
Line A plus line B. Enter the result on line C.
Line D
For application Type 1A or 2, enter the purchase price when you purchase
your
new or substantially renovated home (including a mobile home or floating
home)
from a builder.
For application Type 4, enter the fair market value:
- at substantial completion when you build or substantially renovate your
own
home (include both the building and the land); or
- for a new mobile home you purchase from a dealer, when you, or a relation
of
yours, first occupy your mobile home, or when the home is sold before it is
occupied (include the home and the land, if the mobile home is affixed to
the
land), whichever comes first.
You may want to get a professional appraisal if the fair market value of
your
owner-built home is close to, or more than, $350,000. Include the home and
land, where applicable, but exclude GST/HST or provincial land transfer
taxes.
We may ask for information to support your valuation.
Line E
Multiply the amount on line C by 36%. Enter this amount on line E, to a
maximum of $8,750.
Line F
If the amount on line D is $350,000 or less, enter the amount from line E.
If
the amount on line D is more than $350,000, but less than $450,000, complete
the calculation as indicated and enter the amount on line F.
If the purchase price or fair market value of your new or substantially
renovated home, mobile home, or floating home is $450,000 or more, enter
"0."
Line G - Nova Scotia rebate
Application Type 1A or 2 - You can claim an additional rebate if your home
is
located in Nova Scotia and you are eligible to claim a rebate for
application
Type 1A or 2, or you would be eligible if line D were less than $450,000.
Do the first calculation and enter the result on line G if you have not been
an owner-occupant within the last five years and you meet at least one of
the
following three conditions:
- the sale and purchase agreement was entered into after 2001;
- ownership and possession of the home were transferred to you after June
2002; or
- you, or a relation of yours, occupy the home as a primary place of
residence
after June 2002.
This rebate is equal to 18.75% of the provincial part of the HST, to a
maximum
of $1,500. For easy calculation, multiply the total HST paid on the home by
10%.
Do the second calculation and enter the result on line G if you do not meet
any of the three conditions listed above. The rebate is equal to 18.75% of
the
provincial part of the HST, to a maximum of $2,250. For easy calculation,
multiply the total HST paid on the home by 10%. You can claim this rebate
whether or not you have been an owner-occupant within the last five years.
If you meet at least one of the three conditions listed above but you have
been an owner-occupant within the last five years, you do not qualify for
the
Nova Scotia rebate.
PAGE 14
Application Type 4 - You can claim an additional rebate if your home is
located in Nova Scotia and you are eligible to claim a rebate for
application
Type 4, or you would be eligible if line D was less than $450,000. This
rebate
is not for a substantial renovation to your home.
Do the first calculation and enter the result on line G if you have not been
an owner-occupant within the last five years and you meet at least one of
the
following two conditions:
- the building permit for the construction of the new home was issued after
2001; or
- you, or a relation of yours, occupy the home as a primary place of
residence
after June 2002.
This rebate is equal to 18.75% of the provincial part of the HST to a
maximum
of $1,500. For easy calculation, multiply the total HST paid on the home by
10%.
Do the second calculation and enter the result on line G if you do not meet
either of the two conditions listed above. The rebate is equal to 18.75% of
the provincial part of the HST, to a maximum of $2,250. For easy
calculation,
multiply the total HST paid on the home by 10%. You can claim this rebate
whether or not you have been an owner-occupant within the last five years.
If you meet at least one of the two conditions listed above, but you have
been
an owner-occupant within the last five years, you do not qualify for the
Nova
Scotia rebate.
Total rebate amount
Line F plus line G. This is the amount of your new housing rebate.
Part II: Rebate calculation for application Type 1B or 5
If your application is Type 1B or 5, use Part II to calculate your rebate
for
a new home purchased from a builder on leased land.
Line H
Enter the total amount you paid to the builder for your new home (the
building
only, since the land is leased).
Line I
Enter the fair market value of the home at substantial completion. Even
though
you are leasing the land, the fair market value has to include the value of
both the land and the building (exclude GST/HST and provincial land transfer
taxes). Your builder may be able to help you determine the fair market value
of the land.
If the fair market value is close to, or more than, $374,500, you may want
to
get a professional appraisal to support your rebate claim.
Line J
Multiply the amount from line H by 2.34% and enter the result on line J, to
a
maximum of $8,750.
Line K
If the amount on line I is $374,500 or less, enter the amount from line J.
If
the amount on line I is more than $374,500, but less than $481,500, complete
the calculation as indicated and enter this amount on line K.
If the fair market value of the land and building is $481,500 or more, enter
"0."
Line L - Nova Scotia rebate
You can claim an additional rebate if your home is located in Nova Scotia
and
you are eligible to claim a rebate for application Type 1B or 5, or you
would
be eligible if line I was less than $481,500.
Do the first calculation and enter the result on line L if you have not been
an owner-occupant within the last five years and you meet at least one of
the
following three conditions:
- the sale and purchase agreement was entered into after 2001;
- possession of the home was transferred to you after June 2002; or
- you, or a relation of yours, occupy the home as a primary place of
residence
after June 2002.
This rebate is equal to 1.39% of the amount you paid for the structure to a
maximum of $1,500.
Do the second calculation and enter the result on line L if you do not meet
any of the three conditions listed above. The rebate is equal to 1.39% of
the
amount you paid for the structure, to a maximum of $2,250. You can claim
this
rebate whether or not you have been an owner-occupant within the last five
years.
If you meet at least one of the three conditions listed above but you have
been an owner-occupant within the last five years, you do not qualify for
the
Nova Scotia rebate.
Total rebate amount
Line K plus line L. This is the amount of your new housing rebate.
Part III: Rebate calculation for application Type 3
If your application is Type 3, use Part III to calculate a rebate for a
share
of the capital stock of a co-operative housing corporation.
Line M
Enter the total amount you paid for the share of capital stock in the co-
operative housing corporation.
Line N
Multiply the amount from line M by 2.34% and enter the result on line N, to
a
maximum of $8,750.
Line O
If the amount from line M is less than, or equal, to $374,500, enter the
amount from line N. If the amount from line M is more than $374,500, but
less
than $481,500, complete the calculation as indicated and enter the result on
line O.
If the total amount paid for the share is $481,500 or more, enter "0."
PAGE 15
Line P - Nova Scotia rebate
You can claim an additional rebate if your home is located in Nova Scotia
and
you are eligible to claim a rebate for application Type 3, or you would be
eligible if line M was less than $481,500.
Do the first calculation and enter the result on line P if you have not been
an owner-occupant within the last five years, and you meet at least one of
the
following three conditions:
- the sale and purchase agreement for the share was entered into after 2001;
- ownership of the share was transferred to you after June 2002; or
- you, or a relation of yours, occupy the home as a primary place of
residence
after June 2002.
This rebate is equal to 1.39% of the amount you paid for the share of the
capital stock, to a maximum of $1,500.
Do the second calculation and enter the result on line P if you do not meet
any of the three conditions listed above. The rebate is equal to 1.39% of
the
amount you paid for the share of the capital stock, to a maximum of $2,250.
You can claim this rebate whether or not you have been an owner-occupant
within the last five years.
If you meet at least one of the three conditions listed above but you have
been an owner-occupant within the last five years, you do not qualify for
the
Nova Scotia rebate.
Total rebate amount
Line O plus line P. This is the amount of your new housing rebate.
Chapter 6 - Completing the construction summary worksheet
If you choose application Type 4, "Owner-built homes," you have to file Form
GST190-WS, Construction Summary Worksheet, along with Form GST190.
Section A - Claimant information
You have to complete this section. To avoid processing delays, be sure to
attach proof of occupancy to the form.
Section B - Construction information
Certain parts of this section (construction start and end dates, and
dimensions of the new construction, renovation, or addition) must be
completed. Complete the other parts (determination of the fair market value
and description of the renovation or addition) only if they apply to you.
Section C - Construction details
Part I lists the goods and services that qualify for the rebate. Check each
type of expense you had during the construction or renovation of your home.
Note that certain expenses do n
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