A lot of time the new housing rebate is taken into account in the price of the home. It's a fixed price for a home that takes into account the fact that if the ownership and possession is on or after July 1, the agreement may take into account the fact that the tax is at 6% and that the purchaser is entitled to a rebate, which will be based on a 6% tax.
On May 30th, 2006. See this statement in context.