HST

New housing rebate for new homes purchased as a primary residence- a partial

Enhanced new rental housing rebate, same as above rules for new primary residence homes-available to landlords who:

1. Purchase newly constructed or substantially renovated rental housing which is subject to HST, or

2. Construct or substantially renovate their own rental housing, and are required to remit HST under the self-supply rules.

3. A refundable BC HST credit will be paid quarterly with the GST and carbon tax credit to offset the impact of the tax on those with low incomes.

4. A temporary delay in the provision of input tax credits for certain purchases by businesses with taxable sales in excess of 10 million.