The CRA is now accepting applications for the First-Time Home Buyers’ GST/HST Rebate. Learn who may qualify, how to apply, key deadlines, and how buyers of new homes in Canada may save up to $50,000. What Is the First-Time Home Buyers’ GST/HST Rebate? This rebate may apply to: newly constructed homes substantially renovated homes owner-built homes homes built for personal use In practical terms, the rebate may provide a full or partial refund of: the GST , or the federal por