Canada Tax Agency Updates Guidance on GST/HST New Housing Rebate

The Canadian Revenue Agency June 17 published online a guide with information on the new housing rebate on goods and services tax/harmonized sales tax (GST/HST) for homeowners. The guide includes: 1) the new rules for multiple buyers, effective April 19, 2021; 2) the rebate eligibility upon meeting specified criteria for modular homes, mobile homes, floating homes, and bed and breakfasts or similar establishments; 3) rebate information in the case of owner-built houses, houses purchased from a builder, and provincial new housing; 4) the forms required to be filed in specific categories, along with filing instructions; and 5) a list of ...