Can I Claim the New Housing Rebate If I Buy a Home for a Family Member to Live In in Canada?

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

Yes, it can qualify. The house may be the primary place of residence of the buyer or a relation, so a parent may qualify when buying for an adult child or other relation who will live there, if all other conditions are met. The first occupant must be the buyer or a relation. Relation includes blood relatives (parents, children, descendants, siblings), spouses, common-law partners and adoptive relations; for this rebate only, former spouses and former common-law partners also count.

You must still be an individual buyer who has paid the tax, with total consideration under $450,000. The intent to use it as the primary residence of you or a relation must be evident at the outset, and a recreational cottage, investment property or home for a more distant occasion does not qualify.

Above $450,000 the base rebate is nil, but the first-time buyer rebate can still apply if the buyer qualifies, with the amount phasing out to nil at $1,500,000 or more. That rebate requires the buyer to be the first occupant and to be buying as a primary residence, so a purchase for a relative may not qualify for it. Your own situation is worth confirming with a lawyer or accountant.