GST Back on a New Build: The First-Time Home Buyers' GST Rebate Explained for Nova Scotia (2026)

A new home in Nova Scotia carries 14% HST: 5% federal, 9% provincial. Since 12 March 2026 (Bill C-4), a first-time buyer gets the federal 5% back in full on a newly built home up to $1 million. On a $600,000 new build that is $30,000. Here is who qualifies, what counts, and how it changes the new-versus-resale maths. Eligibility rules apply.

What you get

• Homes up to $1,000,000: the full federal GST back, up to $50,000.
• Between $1,000,000 and $1,500,000: the rebate shrinks on a straight line. At $1,250,000 it is half; at $1,500,000 it is gone.
• The provincial 9% is not part of this rebate. Nova Scotia's own First-Time Home Buyers' Rebate covers 18.75% of the provincial portion, up to $3,000, and is a separate application.

So on a $600,000 new build, a first-time buyer in Nova Scotia can see about $30,000 federal plus $3,000 provincial come back.

Who qualifies

• 18 or older, Canadian citizen or permanent resident.
• You did not live in a home that you (or your spouse or common-law partner) owned, in Canada or elsewhere, as your main residence in the year of the purchase or the four years before.
• The home is for you to live in as your primary residence.
• The purchase agreement is signed on or after 20 March 2025 (and before 2031).

What counts as a new home

• A newly built home bought from a builder: house, townhouse, condo.
• A substantially renovated home, which the CRA defines as 90% or more of the interior rebuilt.
• A home you build yourself or have built on land you own, if construction started on or after 20 March 2025.
• A share in a housing co-op for a new unit.

Resale homes do not qualify. That is most of the market in Halifax, and it is the single most common misunderstanding I hear about this rebate.

How it changes the new-build decision

Buyers usually compare a $600,000 new build against a $560,000 resale and pick the resale because it is cheaper. After the rebates the new build is closer to $567,000, plus it carries the new-home warranty and no immediate repairs. That does not make the new build the right answer every time, but it moves the line, and it is a comparison worth doing on paper. My new construction guide covers the rest of what to check with a builder.

One practical point: the builder's price may already be quoted with HST included and the standard new-housing rebate assigned to the builder. Ask for the price breakdown in writing so you know exactly which rebates are already in the number and which you claim yourself.

How to apply

• Bought from a builder: Form GST190 through your CRA account or by mail, usually within two years of taking ownership. Some builders will credit the rebate at closing and claim it themselves; ask.
• Owner-built: Form GST191, after the home is substantially complete.
• Nova Scotia's provincial rebate: a separate application to the province, within 24 months.

Alongside the down payment programs

The GST rebate is a tax rebate, not a mortgage program, so it works alongside whichever down payment path you use: the standard 5%, the 0% down from your own savings program, or the 2% down pilot (each within its own price cap). One caution: the rebate comes back after closing, so it does not reduce the cash you need on closing day unless the builder credits it.

Run your own numbers with the checker on my first-time buyers page. I am a REALTOR® with REMAX Nova and I show new builds across Halifax and the province; the CRA decides every rebate claim.

Frequently asked questions

Does the first-time buyer GST rebate apply to resale homes?

No. It applies to newly built or substantially renovated homes only.

How much is the rebate on a $700,000 new build?

$35,000 of federal GST, plus up to $3,000 from Nova Scotia's own new-home rebate, for a qualifying first-time buyer.

When do I get the money?

After closing, once the CRA processes the claim, unless the builder credits it on the purchase price and claims it themselves.

I owned a home six years ago. Do I qualify?

The test is the year of purchase and the four years before it, so a home sold six years ago does not count against you.