Can I still claim an HST new housing rebate if I buy a newly built home from a receiver instead of the builder?

This is a genuinely technical question under the federal Excise Tax Act, and the answer depends heavily on the specific circumstances of the sale rather than a simple rule you can apply generally. Eligibility for an HST new housing rebate normally turns on factors like who is selling, the nature of the sale, and whether the transaction meets the conditions the rebate rules require - and a receiver stepping into a builder's position because of an insolvency does not automatically mean those conditions carry over in the same way they would in an ordinary purchase directly from the builder.

Because this area is detailed, technical, and can shift with how the specific transaction is structured, it is not something to assume one way or the other based on a general rule of thumb. Getting this wrong can mean either missing out on a rebate you were actually entitled to, or assuming eligibility that does not actually exist.

Speak with a tax advisor or your lawyer about the specific facts of the sale before closing, rather than assuming the rebate will or will not be available.