什么时候买不重要, 只要是你在7月1号以后closing的都享有1%GST的adjustment. 当然了, 其实只有1%的64%...因为builder有36%GST的rebate...
看看这个:
Buying a New Home―Transitional Rules
Budget 2006 sets out the rules that will apply to purchases of new homes during the transition to the new 6-per-cent rate. Specifically:
Where ownership or possession transfer to the buyer before July 1, 2006, the 7-per-cent rate would apply.
Where ownership and possession transfer to the buyer on or after July 1, 2006:
The 6-per-cent rate would apply if the agreement of purchase and sale is signed after budget day, May 2, 2006.
Buyers who signed the purchase agreement on or before May 2, 2006, and whose GST is based on the 7-per-cent rate will be able to claim a transitional adjustment from the Canada Revenue Agency.
As the example below illustrates, the transitional adjustment would be equal to the GST savings due to the reduced rate.
"Example―GST Transitional Adjustment
Monique and Sanjeev each buy an identical new home in the same subdivision. The price for each home is $200,000 plus GST. Both buyers are scheduled to take possession of their homes in the fall of 2006.
Monique signs her agreement of purchase and sale with the builder on May 1, 2006. Sanjeev signs his agreement one week later.
Sanjeev pays a total of $207,680 to the builder (i.e. $200,000 plus $12,000 in GST minus a rebate of $4,320, which is 36 per cent of the GST paid).
Monique pays a total of $208,960 to the builder (i.e. the price of the home plus $14,000 in GST minus the GST housing rebate of $5,040). Subsequently, she claims a transitional benefit of $1,280.
As a result, the net amount of GST she pays is $7,680―the same as the amount paid by Sanjeev."
http://www.fin.gc.ca/budget06/pamph/pahelpe.htm