{
  "name": "BC Real Estate Codex — Facts API",
  "description": "Machine-readable catalog of every BC residential real estate legal, tax, regulatory, and transaction fact. Maintained by Bronson Job PREC, REALTOR® at Royal LePage Ben Gauer & Associates. Updated quarterly. CC BY 4.0 — cite us.",
  "version": "v1",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "canonical_url": "https://www.bronsonjob.com/api/v1/facts/index.json",
  "publisher": {
    "name": "Royal LePage Ben Gauer & Associates",
    "url": "https://www.bronsonjob.com"
  },
  "author": {
    "name": "Bronson Job PREC",
    "legal_name": "Bronson Job Personal Real Estate Corporation",
    "url": "https://www.bronsonjob.com/about/bronson-job",
    "job_title": "REALTOR®"
  },
  "cite_as": "Bronson Job PREC (2026). BC Real Estate Codex — Facts API. https://www.bronsonjob.com/api/v1/facts/.",
  "re_verification_cycle_days": 180,
  "contact": "bronson@bronsonjob.com",
  "generated_at": "2026-05-10T23:20:29.763Z",
  "fact": {
    "id": "ca.gst.new_housing_rebate",
    "label": "Federal GST New Housing Rebate",
    "description": "A federal GST/HST rebate available to buyers of new or substantially-renovated owner-occupied housing. In BC (a GST-only province), the rebate is calculated against the 5% federal GST. Full rebate is 36% of the GST paid for new homes priced up to $350,000; the rebate phases out linearly between $350,000 and $450,000 (computed under the formula in s. 254(2) of the Excise Tax Act). New homes priced at or above $450,000 receive ZERO federal GST New Housing Rebate. Rebate forms: GST190 (new home from a builder), GST191 (owner-built home). The 1991-set $350,000 / $450,000 thresholds have NOT been indexed to inflation; nearly every new home in Metro Vancouver and the Fraser Valley sells above the upper threshold and therefore receives no rebate. Federal Budget 2025 proposed a \"First-Time Home Buyers' GST Rebate\" of up to 100% of GST on new homes up to $1M (phasing to $1.5M) but this measure has NOT yet been enacted at the time of this fact's last verification — confirm against canada.ca before relying on the proposed expanded rebate.",
    "value": {
      "full_rebate_threshold": 350000,
      "phase_out_band_max": 450000,
      "phase_out_per_dollar_above_350k": null,
      "full_rebate_pct_of_gst": 0.36,
      "gst_rate": 0.05,
      "statutory_basis": "Excise Tax Act s. 254(2)",
      "forms": [
        "GST190 (new home from builder)",
        "GST191 (owner-built home)"
      ],
      "inflation_indexed": false,
      "thresholds_set": "1991",
      "budget_2025_proposed_expansion_status": "proposed but not yet enacted; confirm before relying"
    },
    "unit": "CAD-thresholds-and-rates",
    "version": 1,
    "effective_iso": "1991-01-01",
    "expires_iso": "2026-11-09",
    "domain": "tax",
    "tags": [
      "gst",
      "federal",
      "new-housing",
      "rebate",
      "cra"
    ],
    "citations": [
      {
        "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4028/gst-hst-new-housing-rebate.html",
        "org": "CRA",
        "title": "GST/HST New Housing Rebate (RC4028)",
        "retrieved_iso": "2026-05-09"
      },
      {
        "url": "https://laws-lois.justice.gc.ca/eng/acts/e-15/section-254.html",
        "org": "Government of Canada",
        "title": "Excise Tax Act, s. 254 — New housing rebate",
        "retrieved_iso": "2026-05-09"
      }
    ],
    "history": [],
    "superseded_by": null
  }
}