Generally, HST is not applicable on the sale price of used residential housing where a dwelling is located on the property. Vacant land may be subject to HST if owned by a corporation as opposed to an individual, who could claim the personal use exemption and not be subject to HST. The sale of newly constructed condominium units, houses or substantially renovated houses with major additions, and relocated houses is subject to HST, which is often included in the purchase price, subject to the applicable rebate. The builder will require the rebate to be assigned to it on closing.