The HST does not apply to the purchase of resale properties. However, it does apply to fees and services associated with the purchase.
The HST has been applied to the purchase of new homes, but a rebate will be available for those purchasing new homes up to $500,000 if they are their primary residences. A home under $400,000 has a rebate of 6% of the purchase price.
Please contact David Speedie if you have further questions: firstname.lastname@example.org