Building or substantially renovating your home in Canada? You may be eligible for the GST/HST New Housing Rebate, which can help you recover some of the tax you paid on construction materials, services, or land. But first—you’ll need to fill out Form GST191-WS (Construction Summary Worksheet) and Form GST191.

This step-by-step guide explains each part of the forms and provides clear examples and important notes to help you file successfully.

🔹 Form GST191-WS – Construction Summary Worksheet

This worksheet helps the CRA verify how much GST/HST you paid during your home construction or renovation. You must submit this before completing Form GST191.

PART A – Claimant Information

What it is: Basic details about you, the person applying for the rebate.

What to enter:

• Full legal name

• Social Insurance Number (SIN)

• Mailing address

• Telephone number

• Email address (optional)

✅ Tip: Double-check that the name and address match your other documents to avoid delays.

PART B – Construction Information

What it is: Information about the construction itself—like start and completion dates and the final market value of the home.

What to enter:

• The physical address of the home

• Start and completion dates of construction

• The Fair Market Value (FMV) of the home upon completion

✅ Why it matters: The FMV must be under $450,000 to qualify for the federal rebate. Over that, you may only qualify for provincial rebates (e.g., Ontario).

PART C – Construction Details

What it is: A detailed list of expenses—labour, materials, and land—that you paid GST/HST on.

What to enter:
For each invoice:

• Vendor name

• GST/HST registration number (if applicable)

• Invoice date and number

• Description of goods/services (e.g., drywall installation, plumbing)

• Amount paid before tax

• GST/HST paid

• Type of tax (GST/HST)

• Whether the item was for labour, materials, or both

Important: Only include invoices for completed and paid work—not quotes or unpaid items. Also, make sure to include tax amounts correctly for each line.

Examples of eligible costs:

• Foundation work

• Electrical wiring

• Plumbing

• HVAC systems

• Roofing

• Insulation and drywall

• Flooring

• Windows and doors

• Cabinets and countertops

• Land purchase (record seller's name, not lawyer)

• Septic system or well installation

• Legal fees related to home construction

✅ Consolidation Tip: You can group multiple invoices from the same supplier under one line. Use the first invoice date, and leave the invoice number blank.

PART D – Construction Summary Totals

What it is: The summary of all GST/HST amounts you paid, separated by the applicable tax rate.

What to enter:

• Add up all GST and HST paid from Part C

• Separate them by rates: 5%, 6%, 7%, 12%, 13%, 14%, 15%

✅ Why this matters: The CRA uses this to calculate your rebate amount. These totals will be referenced when you complete Form GST191.

Form GST191 – GST/HST New Housing Rebate Application for Owner-Built Homes

After completing GST191-WS, you’ll use this form to officially apply for your rebate.

PART A – Claimant Information

What it is: Similar to Part A of GST191-WS—identifies the rebate applicant.

What to enter:

• Your name and SIN

• Your contact info

• Co-owners' details, if applicable

✅ Key Note: Only one person can be the claimant, but you must list other owners. The rebate cheque will go to the named claimant only.

PART B – House Information

What it is: Details about the property and how you’re using it.

What to enter:

• Address of the property

• Whether you or a close relative are living in it

• If the home is your primary place of residence

• The base date (either the date you completed construction or moved in)

✅ Why this matters: Your base date determines the 2-year deadline for submitting the rebate application.

PART C – Type of Construction and Housing

What it is: Identifies the type of housing project.

What to enter:

• Check the appropriate box:

  • New construction

  • Substantial renovation (at least 90% of interior rebuilt)

  • Major addition (if it creates a new self-contained living space)

  • Mobile or modular home

✅ Reminder: You cannot claim the rebate for a simple home addition unless it meets the CRA's criteria for a new residential complex.

PART D – Rebate Calculation

What it is: Where you calculate how much rebate you’re eligible for, based on how much GST/HST you paid.

What to enter:

• Line A to F: Enter amounts from GST191-WS

• Line G: Total GST/HST paid

• Line H: 36% of Line G (federal rebate base amount)

• Line P: Maximum rebate based on tax rate

• Line Q: Lesser of Line H and Line P (this is your actual rebate)

✅ Important Rate Notes:
You’ll use a different max rebate depending on which tax rate applies to 90% or more of your purchases:

Final Checklist

Before you send everything off, make sure:

✅ You’ve filled out both Form GST191-WS and Form GST191 completely
✅ You meet all eligibility criteria (owner-built, substantial renovation, primary residence)
✅ You’ve included all necessary invoices and receipts
✅ You’ve kept a copy for your records
✅ You’re submitting within 2 years of the base date

📬 Where to Send Your Forms

Mail the completed forms to your designated CRA tax centre. The addresses are provided in the instructions attached to the forms or can be found on the CRA website.

🤝 Need Help?

If you're uncertain about any part of the form:

• Contact the CRA at 1-800-959-5525

• Or speak with a professional accountant or tax consultant

The rebate can save you thousands of dollars—so it’s well worth the time and accuracy to get it done properly.

Reference:
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4028/gst-hst-new-housing-rebate.html#Part_B_rebate