New House Tax Rebate
The GST/HST New Housing Rebate program provides a rebate on part of the GST or the federal part of the HST paid on the construction or purchase of most newly constructed or substantially renovated houses used as a primary place of residence.

 Eligibility Information:

 The rebate is available for any of the following:

• Building a home or contracting someone to build one

• Buying a newly constructed or substantially renovated home from a builder

• Buying a newly constructed house from a builder, where you lease the
   land from the builder under the same agreement to buy the house

• Substantially renovating a home or building a major addition to one

• Rebuilding a home destroyed by fire

• Buying a share of the capital stock in a newly constructed cooperative
   housing project

Source: http://www.servicecanada.gc.ca