Buyers of newly built homes in Canada must pay GST or HST but may qualify for a federal rebate of 36% of the GST paid, up to $6,300 for homes priced $350,000 or less, with partial rebates for homes up to $450,000. Additional provincial rebates apply in HST provinces. The rebate requires the home to be a primary residence, newly built or substantially renovated, and purchased from a builder or co-op. Forms must be filed within two years of closing.