Is the first-time home buyer GST rebate available now?

Yes. The CRA currently lists applications as open. Eligibility is not automatic and depends on the buyer, property, agreement, construction, occupancy and transfer requirements.

Can the GST rebate reduce the amount due on completion?

Possibly. If the buyer and builder agree, the builder can pay or credit the rebate and must submit the application. Otherwise, the buyer generally pays the GST and applies directly to the CRA.

How long can a direct CRA claim take?

The CRA currently asks applicants to anticipate 120 days for processing. A claim selected for audit may be delayed by up to six months.

Verified July 30, 2026 · BC buyer resource

The new-build GST rebate, from offer to completion.

Estimate the potential federal rebate, understand whether it may be credited by the builder or claimed later, and take the right questions to your Realtor and lawyer.

Applications openUp to $50,000New or substantially renovated homes

Private, browser-only estimate

Estimate the federal GST rebate

Enter the home value before GST. This does not determine eligibility or replace the CRA calculation.

Home value before GST

Use the consideration or fair-market-value measure applicable to your transaction. Confirm the correct amount with your lawyer or tax adviser.

Quick eligibility screen

I am at least 18 and a Canadian citizen or permanent resident.This is a newly built or substantially renovated home for my primary residence.I will be the first individual to occupy the home after completion.Neither I nor my spouse or common-law partner lived in a home either of us owned in this calendar year or the previous four calendar years.Neither I nor my spouse or common-law partner has received this rebate before.For a builder purchase, the agreement was signed on or after March 20, 2025 and before 2031.

Path 01

Builder credit on completion

If you and the builder agree, the builder may credit the rebate against the amount payable and then file the application with the CRA. This must be confirmed in writing; it is not automatic.

Path 02

Buyer claims after completion

If the builder does not provide a credit, the buyer generally pays the GST and files with the CRA. For a house-and-land builder purchase, the filing deadline is normally two years after ownership transfers.

The completion file

Ask these before relying on the rebate.

A marketing estimate is not a completion credit. Ask the builder and lawyer to show how GST and any rebate appear in the contract and statement of adjustments.

01Is the purchase price GST-inclusive or GST-exclusive?
02Will the builder credit the federal first-time buyer rebate on completion?
03Who will file Form GST190, and when must the buyer sign it?
04What assignment or indemnity applies if the CRA later denies the rebate?
05What amount should the buyer budget if the credit is not confirmed?

Agreement dates

For a typical builder house-and-land purchase: agreement on or after March 20, 2025 and before 2031.

CRA processing

CRA currently says to anticipate 120 days. Audit may delay payment by up to six months.

Plan conservatively

Budget for the full GST unless a completion credit is confirmed in writing by the builder and reviewed with your lawyer.

Current market read

Why few buyers can show a CRA payment yet

The legislation received Royal Assent on March 12, 2026. Some transactions use a builder credit instead of a later payment to the buyer, while direct claims are entering a stated 120-day processing window. In a bounded public review, we found buyer reports of credits and pending claims, but no independently verified direct-payment receipt. Treat online anecdotes as signals, not proof.

Official sources

Continue planning

Download the First Home Roadmap Homeownership cost planner BC transfer tax calculator First-time buyer guidance

Educational estimate only. This page is not tax, legal, accounting or mortgage advice and does not determine CRA eligibility. Definitions and transaction values can be fact-specific. Confirm your agreement, GST treatment, rebate forms and statement of adjustments with the builder, lawyer and appropriate tax professional. Echelon7 Mortgages Ltd. is a licensed mortgage brokerage in British Columbia.