Newly or substantially renovated housing units are HST taxable supplies.
If you intend to live in the newly purchased property, you can elect to assign the rebate claim to the builder and only pay the portion that has no rebate applicable. Some exceptions apply when you purchase an assignment unit (other than the first buyer before closing), but you are still entitled to claim the rebate.
You generally pay the goods and services tax/harmonized sales tax (GST/HST) when purchasing a new or substantially renovated residential rental property from a builder.
Rebate for provincial part:
You can claim an Ontario rebate equal to 75% of the provincial sales tax paid, to a maximum of $24,000.
Rebate for federal part:
You can claim a Federal rebate to a maximum of $24,000.