Can I Claim the GST/HST New Housing Rebate If I Bought the Home With a Spouse or Co-Owner in Canada?

This answer covers Canadian federal tax law, which applies in every province.

Yes, but only one of you can make the claim. Only one individual can claim the new housing rebate even if more than one individual owns the house, and the rebate is paid to the claimant. The other owners are listed as co-owners on Form GST190. The rebate can apply if all other conditions are met by at least one of the individuals.

The claimant must be an individual. Partnerships and corporations cannot claim, and an individual cannot claim if a partnership or corporation co-owns the house. The home must also be bought as the primary place of residence of the buyer or a relation, and relation includes spouses and common-law partners; for this rebate, former spouses and former common-law partners count too. The first occupant must be the buyer or a relation.

Because only one claim is allowed, it helps to decide before filing which of you will be the claimant, and to agree in writing how any money received will be shared between you. Unusual ownership set-ups, such as a trust on title, can change the answer, so a lawyer or accountant can confirm your situation.