Newly Constructed Homes: When you purchase a brand-new home from a builder, the HST is typically included in the purchase price. However, buyers of new homes may be eligible for a rebate of a portion of the HST paid, up to a maximum amount.

Substantially Renovated Homes: If you've undertaken substantial renovations on an existing home, you may also be eligible for an HST rebate on a portion of the costs related to those renovations.

Eligibility: To qualify for the HST rebate on a newly constructed home, you or your immediate family member must intend to live in the home as your primary residence. Additionally, the purchase price of the home must not exceed certain limits to be eligible for the maximum rebate amount.

Application Process: To claim the HST rebate, you typically need to submit an application to the Canada Revenue Agency (CRA) after closing the sale. It's essential to keep all relevant documentation, such as invoices and receipts, to support your rebate claim.

Maximum Rebate Amount: The maximum HST rebate amount can vary depending on factors like the purchase price of the home and the location of the property.

Please note that tax laws and regulations can change over time, so it's crucial to consult with a qualified tax professional or visit the official website of the Canada Revenue Agency (CRA) for the most up-to-date and accurate information regarding the HST rebate in Ontario. Additionally, specific eligibility criteria and rebate amounts may vary based on individual circumstances and the type of property involved.