The HST new housing rebate allows an individual to recover some of the HST or the federal part of the HST paid for a new or substantially renovated house that is for use as the individual's, or their relation's, primary place of residence, when all of the other conditions are met.

If you paid the HST to buy, build, or substantially renovate a house located in Ontario, you may be entitled to claim a provincial new housing rebate for some of the provincial part of the HST that you paid.