When GST applies in BC
GST is a federal tax. A purchase of new or substantially renovated residential housing may attract 5% GST in BC. Ordinary residential resales are generally exempt; unusual uses and transaction structures need professional advice.
Confirm whether the contract price includes GST, excludes it, or assumes a rebate is assigned to the builder. These are different figures.
Federal rebates: two different routes
| Program | Illustrative price limits | Other conditions |
|---|---|---|
| Ordinary new-housing rebate | Up to $6,300; reduces between $350,000 and $450,000 | Owner-occupied housing and CRA conditions |
| First-time buyer rebate, combined with ordinary rebate where applicable | Full GST relief up to $1 million; partial relief below $1.5 million | All CRA buyer, property, agreement, construction and occupancy conditions |
The first-time rebate is not automatic because someone is buying their first home. CRA’s full eligibility rules, including multiple-buyer rules and the relevant dates, must be checked.
GST is separate from property transfer tax
BC’s newly built home exemption is a property transfer tax program. For qualifying purchases, its full-exemption threshold is $1.1 million, with a phase-out to $1.15 million. These thresholds do not create a provincial GST rebate.
Check BC’s newly built home exemption, or estimate property transfer tax separately.
Put the estimate in your purchase plan
Use the calculator with a price before GST and rebates. It assumes a builder sale of an eligible home and land; it does not assess your eligibility. Confirm the amount payable at closing with the professionals handling the transaction.
Rental properties may qualify under a separate GST/HST rental-property rebate program. Owner-built housing and leased land also have distinct rules, so a simple owner-occupied estimate should not be used for those situations.
CRA: ordinary new-housing rebate · CRA: rental-property rebate
Sources checked October 28, 2026. This guide is general information, not advice on a particular transaction.