Individuals meeting all of the following conditions are eligible to apply:
- HST was paid on or after April 1, 2012 and before April 1, 2013 to buy a new or substantially renovated house, or to build or substantially renovate a house,
- you or your relation will use the house as a secondary or recreational residence,
- the house is located in BC, but outside the Capital Regional District and the Greater Vancouver Regional District,
- you (and any other co-owners), or your relations, are the first occupants of the house, and
- the house will NOT be used for commercial purposes, such as vacation rentals, by an owner who is an HST registrant that can claim input tax credits for some or all of the HST paid on the home.