Nova Scotia

First-time home buyers’ rebate

Easy application

Tax filing not required

You can apply for a First-time Home Buyers’ Rebate of up to $3,000 when you buy a newly built home. The home needs to be your primary residence and the first house you have bought in Canada in the last 5 years. Or it needs to replace your previous home that was involuntarily destroyed in the last 5 years.

The rebate amount is 18.75% of the provincial portion of the HST paid for the newly built home, up to a total of $3,000. For a newly built housing co-operative, the rebate amount is 1.31% of the purchase price of capital stock, up to a total of $3,000.

You can apply for the First-time Home Buyers’ Rebate if the newly-built home will be your primary residence and you meet 1 of the following criteria:

  • the newly built home is the first house you have owned and occupied in Canada in the last 5 years
  • the newly built home will replace your previous home (a home that was involuntarily destroyed in the last 5 years)

The rebate is not for renovations or converting a rental to a condominium.

Proof of housing situation

  • letter from landlord about your housing situation
  • eviction notice
  • disconnection notice
  • police report about an incident involving your housing
  • moving company quote or invoice
  • list of repairs needed in home
  • list of expenses for renovations needed for independence in the home
  • proof of home ownership (mortgage, property ownership)

To apply for the rebate at no cost to you, follow these steps:

  1. Complete the First-time Home Buyers’ Rebate application (pdf).
  2. Check the application for details on all required supporting documents.
  3. Send your completed application and supporting documents by mail. Or visit the Business Registration Unit.

Before you start, there are copies of supporting documents you need to have, including:

  • building permit, occupancy permit and worksheet of construction costs for homes built on land you owned before construction started
  • deed, purchase and sale agreement, and statement of adjustments on letterhead, showing tax breakdown for homes bought with land or a condominium unit
  • bill of sale, and purchase and sale agreement for manufactured (mobile) homes bought and installed on leased land
  • bill of sale, purchase and sale agreement, and cooperative housing corporation statement of adjustments on letterhead, showing tax breakdown for shares in cooperative housing corporation

It should take 3 to 6 weeks (about 1 and a half months) to get the rebate. It can take longer if more information is needed or if your application has not been filled in correctly.

Last updated: May 12, 2021