Can I Claim the New Housing Rebate on a Home I Built Myself in Canada?

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

Yes, if you build or substantially renovate a home yourself, or hire someone to do it, for your or a relation's primary residence, you may claim an owner-built rebate if fair market value on substantial completion is under $450,000. The rebate is based on 36% of the tax paid, capped at $6,300, and shrinks as fair market value moves from $350,000 toward $450,000.

You apply within two years after a base date that is the earliest of several dates, including substantial completion; in CRA's example, substantial completion on April 30, 2026 gives a deadline of April 30, 2028 even if you moved in later. CRA considers late owner-built requests only in extraordinary circumstances.

Only original invoices in your or co-owners' names are accepted; send invoices only where GST/HST was not charged, and keep originals and records for six years. If you sell soon after, the sale may be taxable if you intended to sell, and an ineligible rebate must be repaid. How self-supply GST applies to your build, and which form fits, is worth confirming with a lawyer or accountant.