This is a tax payable to register or change the title of a property at the land registry.
The amount is set by each Province or Territory.
The rates in British Columbia, for example, are 1% for the first $200,000 of the purchase price and 2% above $200,000. The tax payable on a $500,000 property is $8,000 [200,000 x 0.01 + (500,000 - 200,000) x 0.02].
A builder or developer is required to charge [GST] at 5% on new, or substantially renovated homes.
If the home is sold for less than $450,000, and will be the principal private residence of the purchaser, then some of the GST can be reclaimed.
For a home that costs less than $350,000 the amount of GST that can be claimed is 36% of the GST paid. The maximum claim is $6,300. (350,000 x .05 x .36)
As the price increases the amount of GST that can be reclaimed is reduced. At $450,000 the GST is payable in full.
Look for words such as "price includes net GST".
This claim can be made by either the builder or the purchaser, so confirm the situation with your realtor and/or with your lawyer.
In the HST provinces (Maritimes, Ontario and BC) HST also applies to the purchase price of new homes. There are exemptions available. For example, in BC HST only applies to new homes that sell for $525,000 or more.
Note that GST/HST is only charged on new or substantially renovated homes. There is no sales tax on used homes.