New-Build GST Rebate Guide for Alberta

Who qualifies

• First-time home buyers purchasing a qualifying new build as their primary residence.
• The home must be newly constructed — not a resale property.
• Both you and your spouse or common-law partner must meet first-time buyer rules.
• Eligibility is subject to CRA rules and builder paperwork.

Rebate thresholds

• Full rebate (up to $50,000) on qualifying homes priced up to $1,000,000.
• Partial rebate on a sliding scale between $1,000,000 and $1,500,000.
• No rebate at or above $1,500,000 purchase price.
• Alberta has no provincial sales tax — the rebate applies to federal GST only (5%).

Run your purchase price through the estimator below — thresholds change sharply above $1M and phase out at $1.5M. More detail: how the new-build GST rebate works →

Builder paperwork and closing

• Confirm the builder assigns the rebate to you at closing (common on new builds).
• Keep your purchase agreement and closing documents for CRA records.
• Verify the purchase price used for GST calculation matches your contract.
• Ask your builder or lawyer how the rebate appears on your statement of adjustments.

Common mistakes

• Assuming every new build automatically qualifies — resale condos and assignments may not.
• Not confirming first-time buyer status for both applicants on the title.
• Forgetting that the rebate caps at $50,000 regardless of home price above $1M.
• Budgeting without checking whether the rebate is assigned at closing or claimed after.