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BC FIRST TIME NEW HOME BUYER BONUS
Subject to approval by the legislature, the B.C. government intends to implement a temporary BC First-Time New Home Buyers' Bonus. Effective February 21, 2012, to March 31, 2013, the bonus is a one-time refundable personal income tax credit worth up to $10,000.
Requirements to Qualify for the Bonus
ELIGIBLE FIRST-TIME NEW HOME BUYER
You will qualify as a first-time new home buyer if:
- You purchase or build an eligible new home located in BC
- You, or for couples, you and your spouse or commo law partner, have never previously owned a primary residence;
- You file a 2011 BC resident personal income tax return, or if you move to BC after December 31, 2011, you file a 2012 BC resident personal income tax return (you will not be eligible for the bonus if you move to BC after December 31, 2012)
- You are eligible for the BC HST New Housing Rebate; and
- You intend to live in the home as your primary residence.
ELIGIBLE NEW HOME
An eligible new home includes new homes (i.e., newly constructed and substantially renovated homes) that are purchased from a builder and that are owner-built. The bonus will be available in respect of new homes purchased from a builder where:
- A written agreement of purchase and sale is entered into on or after February 21, 2012;
- HST is payable on the home (e.g., HST will generally be payable if ownership or possession on the home transfers before April 1, 2013 - see further details below); and
- No one else has claimed bonus in respect of the home.
Full details available here: 2012 First Time New Home Buyer Facts