GI-086 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in British Columbia

This info sheet explains how to determine the consideration payable for new housing in B.C. where a builder's price includes the HST at 12% and is net of the GST/HST new housing rebate in respect of the federal part of the HST and the B.C. new housing rebate in respect of the provincial part of the HST credited by the builder to the purchaser.