How to Fill Out Form GST190 for the GST/HST New Housing Rebate

If you’ve recently bought a new or substantially renovated home from a builder, you may be eligible for a GST/HST New Housing Rebate. This rebate helps offset a portion of the federal (and in some cases, provincial) sales taxes you paid on the purchase. To claim it, you need to complete Form GST190, and if your home is in Ontario, also Form RC7190-ON.

This guide walks you through what each part of the forms covers, common mistakes to avoid, and key points to remember.

What You Need to Know First

  • You can only apply once per house purchase.

  • Only one person can be the claimant—even if the house has multiple owners.

  • The rebate is based on the application type (e.g., 1A, 1B, 2, 3, 5)—each has different rules.

  • Builders or co-ops must complete part of the form, depending on your application type.

  • Rebate overpayments must be repaid—accuracy is critical.

Section Breakdown: Form GST190


Part A – Claimant Information

  • One person is the claimant; others are listed as co-owners.

  • The rebate cheque will only be issued to the named claimant.


💡 Tip: Double-check that your legal name matches government ID and property documents.

Part B – House Information

  • Confirm whether the property is for use as your or your relative’s primary residence.


💡 Tip: This part helps establish rebate eligibility. Investment properties are not eligible.

Part C – Housing & Application Type

  • Select your application type (1A, 1B, 2, 3, or 5) depending on whether:

    • You bought/leased land

    • You're in a co-op

    • The builder paid the rebate directly


💡 Tip: Choosing the wrong type can delay or void your rebate. Always check your purchase agreement details.

Part D – Builder or Co-op Information

  • This must be completed by the builder (Types 1A, 1B, 2, 5) or by the co-op (Type 3).


💡 Tip: The builder is responsible for ensuring you’re eligible if they credit you with the rebate.

Part E – Certification

  • You (the claimant) must sign the form.

  • If someone else signs on your behalf, provide a Power of Attorney document.


💡 Tip: Missing this signature is a common reason for rejected applications.

Part F – Rebate Calculation

  • Based on your application type, fill out the relevant section (1, 2, or 3) using amounts from Form RC7190-WS (the calculation worksheet).

  • Ontario homebuyers should also fill out Form RC7190-ON and include provincial rebate calculations in this part.


💡 Tip: Do not send the worksheet (RC7190-WS) to the CRA. Keep it for your records.

Overview of the Supporting Forms

Form RC7190-WS – Calculation Worksheet

  • Helps determine how much GST/HST was paid.

  • Different sections based on your application type.

  • Used to populate Part F of Form GST190.


💡 Tip: Keep this form, even though it’s not submitted. CRA may ask for it later.

🏢 Form RC7190-ON – Ontario Rebate Schedule

  • Only for Ontario homebuyers.

  • Helps calculate the provincial portion of the rebate (up to $24,000).

  • Information entered here is carried over to Form GST190.


💡 Tip: This form is required if you're also claiming the Ontario portion of HST.

📬 What to Submit and When

🕒 Filing Deadlines

  • Submit within 2 years from the date of ownership transfer (or possession, if leasing).

  • If the builder paid or credited the rebate, they must submit the form. Otherwise, you are responsible for filing it.

📎 Required Documents

  • Form GST190

  • Form RC7190-ON (if applicable)

  • Statement of Adjustments

  • Power of Attorney (if needed)


💡 Tip: Incomplete documentation will result in delays or denial.


Final Thoughts

Filling out Form GST190 might feel intimidating, but with a step-by-step approach and the right paperwork, you can confidently apply for your rebate. Whether you’re buying a detached home, a condo, or a co-op unit, ensuring accuracy and understanding your eligibility can help you recoup thousands of dollars.

If you're working with a builder or realtor, ask them to help confirm your rebate type. If you’re unsure, CRA representatives or tax professionals can guide you through the application process.


GST/HST Rebates for Modular, Mobile, and Floating Homes


When purchasing a modular, mobile, or floating home in Canada, you may be eligible for a GST/HST new housing rebate—but understanding the categories and eligibility is key.

What Qualifies as a Mobile Home?


A modular home may be treated as a mobile home for GST/HST purposes if it is substantially manufactured or assembled before being moved to its final site. If it meets this criterion, you may apply for the same rebate benefits as other mobile or floating homes.


🔑 Key Note: Modular = Mobile only if mostly built before relocation. Otherwise, different rules apply.


Who Is Considered the Builder?


The builder (often referred to as a dealer) can be the manufacturer, distributor, or retailer. The land the mobile home sits on is also relevant—if it includes qualifying land (up to 0.5 hectares), it may factor into your rebate claim.


Rebate Options: Choose the Best One for You

You must choose one of three rebate application options based on how you purchased your home and what’s included.

Option 1: Dealer Pays or Credits the Rebate

Use this if the dealer directly provides your rebate. You’ll use:

  • Form GST190

  • Form RC7190-WS

  • Form RC7190-ON (if in Ontario)

Application Types:

  • 1A: Use this if you:

    • Bought a floating or mobile home

    • Also bought land from the dealer under the same agreement

    • Are leasing land in a residential trailer park

  • 1B: Use if you’re leasing land from the dealer for 20+ years (not in a trailer park)


🔑 Key Note: You can only claim rebates for items sold by the dealer under the same agreement.

Option 2: Dealer Does Not Credit You the Rebate

Use this when you are applying yourself and the dealer does not pay or apply the rebate for you.

Application Types:

  • Type 2: For floating or mobile homes when the land is in a trailer park

  • Type 5: For mobile homes where the land lease is 20+ years and not in a trailer park


🔑 Key Note: This option works well if you paid only the dealer, but not if third parties were involved.

Option 3: Best for Multiple Purchase Agreements

Choose Option 3 if:

  • You paid GST/HST to multiple parties (dealer + someone else)

  • You made improvements or separate land purchases

You’ll use:

  • Form GST191 (for owner-built or separately improved homes)

  • Form GST191-WS (construction worksheet)

  • Form RC7190-ON (Ontario only)


🔑 Key Note: Use this if you bought land separately or did your own site work, like foundations or landscaping.

Bed & Breakfasts and Mixed Use Homes


If you bought a home with a short-term rental area (e.g., a bed & breakfast), you may still qualify for a rebate—as long as over 50% of the home is your or a relative’s primary residence.


🔑 Key Note: You must check the box for “Bed and Breakfast” on your rebate form to claim.

How & Where to Submit Your Application


You can file your forms:

  • Online via CRA’s My Business Account

  • Or Mail them based on your location:

    • Ontario: Sudbury Tax Centre

    • All other provinces: PEI Tax Centre

Use CRA’s Digital Tools

You can:

  • File returns and rebates online

  • Authorize representatives

  • Set up PAD (Pre-Authorized Debit) payments

  • Track rebate status and view correspondence


🔑 Key Note: Filing online is faster and recommended.

📞 Need Help?


For questions:


https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4028/gst-hst-new-housing-rebate.html#P731_78923a


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New Housing Rebates for Homes Purchased from a Builder

If you’ve purchased a new or substantially renovated home from a builder, you may be eligible for a GST/HST New Housing Rebate. This includes:

  • A newly built house or condo (with land)

  • A mobile or floating home

  • A co-operative housing unit (via capital stock)

  • A new home with leased land from the builder for 20+ years or with a purchase option


🔑 Key Note: If the agreement was assigned to you, GST/HST might be payable to both the builder and assignor. Refer to CRA Info Sheet GI-120 for assignment-related details.


Provincial Rebates

Nova Scotia:

  • Nova Scotia First-Time Home Buyers Rebate is available for eligible homes located in the province.

  • 📝 Note: This is handled by the Province of Nova Scotia, not CRA.


Ontario:

  • Even homes above the price threshold may qualify.

  • You’re eligible if the home is your (or a relative’s) primary residence and you:

    • Qualify for the federal rebate, or

    • Are only ineligible due to price limits

  • 💰 Maximum Rebate: $24,000


Required Forms for Rebates

  1. Form RC7190-WS: GST190 Calculation Worksheet (for federal rebate calculation; not submitted, but kept for audit)

  2. Form GST190: Main application for federal and Ontario rebates

  3. Form RC7190-ON: Ontario Rebate Schedule (if applicable)


If Builder Pays or Credits the Rebate

Builders may reduce the home price by crediting you the rebate amount upfront.


✅ Requirements:

  • You and the builder agree in writing

  • You still need to fill out the forms (GST190 and possibly RC7190-ON)

  • Builder submits these forms to CRA, not you

⚠️ Assignors cannot credit the rebate—even if they qualify as a builder for tax purposes.


Where to Send Applications (if builder doesn’t apply on your behalf)


  • Ontario regions like Toronto, Barrie, Sudbury:
    🏢 Sudbury Tax Centre
    1050 Notre Dame Ave, Sudbury, ON P3A 5C1

  • All other regions in Canada:
    🏢 PEI Tax Centre
    275 Pope Rd, Summerside, PE C1N 6A2


For Builders


Builders filing Type 1A or 1B rebate applications must:

  • Submit electronically via CRA portals if required by law

  • Ensure buyers meet all eligibility criteria (e.g., primary residence, price under $450,000)

🔒 Important: Builders must not confuse rebate submission deadlines with other filing deadlines (e.g., ITCs or GST returns).


Document Retention & Proof


You must:

  • Keep copies of all submitted forms and calculation sheets

  • Maintain originals (e.g., sale agreement) for six years

  • Provide proof of occupancy only if CRA requests it


Summary

The GST/HST New Housing Rebate is a valuable benefit for homebuyers across Canada—but knowing which forms to submit, when to involve your builder, and how to comply with CRA requirements is crucial. Whether applying directly or through your builder, keeping detailed records and understanding your eligibility is key.

For official CRA information and downloadable forms, visit:
👉 CRA’s New Housing Rebate Guide (RC4028)



Understanding GST/HST Rebate Application Types (Form GST190)


If you're buying a newly built or significantly renovated home in Canada, you may be eligible for a GST/HST New Housing Rebate. To claim it, you need to choose the right application type on Form GST190—this depends on how you acquired the property and whether your builder already credited the rebate.


🔹 Application Type 1A: Builder Gave You the Rebate (House & Land)

Choose 1A if you purchased both the house and the land from a builder under a single agreement, and the builder already credited the GST/HST rebate to you. This is common in new subdivisions or condo sales, where the purchase price is reduced upfront by the expected rebate.

  • ✅ You must use the property as your primary place of residence.

  • 💲 The purchase price must generally be under $450,000 to qualify for the full federal rebate.

  • 🏢 The builder handles the rebate paperwork—you do not submit the form yourself.


🔹 Application Type 1B: Builder Gave You the Rebate (House Only – You Lease the Land)

Choose 1B if you bought a new house from a builder but leased the land it sits on, and the builder gave you the rebate upfront.

This often applies to modular or manufactured homes on leased land, or housing in some retirement communities.

  • Same eligibility rules as 1A apply.

  • You do not submit the application—the builder does.


🔹 Application Type 2: You Bought the Home but the Builder Did Not Credit You the Rebate

Choose Type 2 if you bought a new home (with land) from a builder but they did not credit the GST/HST rebate to you at the time of purchase. In this case, you apply directly to the CRA for your rebate.

You’ll need to complete Form GST190 and attach supporting documents such as:

  • Purchase and sale agreement

  • Statement of Adjustments

  • Proof of occupancy


🔹 Application Type 5: You Bought a New Home but Are Leasing the Land, and Builder Didn’t Handle the Rebate

Choose Type 5 if you purchased a new or significantly renovated house and are leasing the land, but the builder didn’t credit the rebate.

This is similar to 1B but in this case, the builder did not take care of the rebate paperwork, so you must apply yourself.


🔹 Application Type 3: Co-op Share Purchase

Use Type 3 if you bought a share in a housing co-operative that entitles you to live in a housing unit as your primary residence. Since you’re not purchasing the unit itself but rather a share, this falls under a different structure and rebate eligibility.

To apply:

  • You must submit Form GST190 yourself.

  • Include documents like the agreement to purchase the co-op share and proof of occupancy.


🗂️ Documentation You'll Need (for Types 2, 3, or 5)

If you're submitting the application yourself, gather the following:

  • Form GST190 completed with the right application type

  • Form RC7190-ON (for Ontario New Housing Rebate, if applicable)

  • Purchase agreement, statement of adjustments, and occupancy documents

  • Assignment agreement (if applicable)


Deadline

For all application types (except 1A/1B where the builder applies), you must submit your rebate application within 2 years of:

  • The date you take possession (in most cases), or

  • The date of closing or transfer of ownership


Final Thoughts

Choosing the right application type ensures your rebate is processed efficiently. If your builder handled the rebate, you’re likely covered under Type 1A or 1B. But if not, be sure to file the correct form on time to get your money back.

Even if your home doesn’t qualify for the full federal rebate due to value limits, you may still be eligible for a provincial rebate—like Ontario’s HST rebate—for higher-priced homes.


For more details, refer directly to CRA’s guide:
👉 CRA GST190 – New Housing Rebate Application


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How to Fill Out Form GST191-WS and GST191: A Complete Guide for Owner-Built Homes

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:

Tax Rate Paid On ExpensesMaximum Rebate
5%, 12%, 13%, 14%, or 15%$6,300
6% or 14%$7,560
7% or 15%$8,750
Mixed ratesUse Lines I–O to calculate weighted max


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

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Understanding the GST/HST New Housing Rebate: A Guide for Canadian Homebuyers

Who Is This Guide For?

This guide applies to individuals (not corporations or partnerships) who have:

  • Purchased a newly built or substantially renovated property from a builder — including condos, duplexes, mobile/modular homes, and floating homes

  • Built a home on land you own or lease (or hired someone to do it)

  • Undergone a substantial renovation of your existing home (including major additions)

  • Converted a non-residential building into a home

  • Bought shares in a co-operative housing corporation (co-op), giving you primary occupancy rights


📌 Key Note: All owners must be individuals—mixed ownership (e.g., with a corporation) disqualifies you. Partnerships and corporations themselves cannot claim this rebate.


Rental Properties

If your property is meant for rental to others, this guide does not apply. Instead, refer to Guide RC4231 on the GST/HST New Residential Rental Property Rebate.


GST/HST in Quebec

Quebec generally administers GST/HST through Revenu Québec, so if your project is in Quebec, you'll file using their forms—unless you're a Selected Listed Financial Institution (SLFI), in which case, federal filing still applies.


📌 Key Note: SLFIs must file differently. See Revenu Québec’s IN-203 V or call 1‑800‑567‑4692.


 What’s New

• Multiple Buyers (Effective April 19, 2021)

If purchase agreements add unrelated individuals, new rules may impact rebate eligibility. Applies to agreements or construction substantially completed after April 19, 2021.

• Online for Representatives

Registered reps can now share an email during GST/HST NETFILE to receive CRA updates.

• Online Filing for Individuals

Non-business individuals can file rebate forms (GST190, GST191, GST524) via CRA’s My Account—streamlining the process.


Key Definitions

  • Builder: Broadly defined—includes vendors, converters, or individuals in the business of building or renovating for resale.

  • Co-op Housing Corp.: Non-profit housing corporate entity where at least 90% of members are individuals/co-ops, and no individual member has more than one vote.

  • Duplex: A two-unit building under a single legal title—not to be confused with condos.

  • FMV (Fair Market Value): Price a willing, knowledgeable buyer and seller agree upon; excludes GST/HST and land-transfer taxes.

  • Floating Home: Permanently affixed residential structure on water-equipped platform—not a houseboat.

  • Major Addition: A structural enlargement that effectively creates a new house—e.g., adding a second story that doubles living space.

  • Mobile/Modular Home: Factory-built, fully equipped, site-installed homes—not recreational trailers or RVs.

  • Substantial Renovation: At least 90% of interior spaces are removed or replaced (excluding foundational elements and garages).

  • Substantial Completion: Construction progress is ~90%+, under this threshold you may legally inhabit the home.

  • Primary Place of Residence: Must be your (or a relative’s) main, permanent home—not a secondary or seasonal property.

  • Participating Provinces: Provinces harmonized under HST include NB, NL, NS, ON, PE—others (e.g., Quebec) have different rules.

Takeaway

  • Eligibility depends on your activity (buy, build, renovate) and your residency intentions.

  • Ownership structure matters—only individuals can claim.

  • Recent changes (multi-buyer rules, online filing) are designed to reflect modern purchasing scenarios and improve convenience.

  • Understanding terms like “substantial renovation” or “primary residence” is critical to a successful rebate application.


Need To Know?
Consult with your tax advisor or check the full CRA guide RC4028 to see how these definitions apply to your situation—especially regarding eligibility and documentation.

Let me know if you'd like help adapting this for a specific audience like first-time buyers or Quebec residents!


Rebates for New Housing


The GST/HST new housing rebate lets eligible individuals recoup part of the GST or federal HST paid on a new or substantially renovated home used as their—or a relative's—primary residence.


Key Notes:

  • Only individuals qualify—co-ownership with a non-individual, partnerships, or corporations disqualify the claim.

  • Builder-purchased and owner-built properties each follow distinct rebate rules.

Owner-Built Homes


You may claim the rebate if you (or someone you hired) built, substantially renovated, added a major extension, or converted a non-residential property into your home. This also applies to mobile, modular, or floating homes.


Key Notes:

  • “Substantial renovation” means at least 90% of the interior was removed or replaced.

  • Major addition (e.g., full second story) qualifies only when coupled with a substantial renovation.

  • Even non-residential conversions (e.g., offices into homes) count toward eligibility.

Homes Purchased from a Builder


The rebate applies when you buy a new or substantially renovated house or home (including mobile/floating) from a builder, purchase co-op shares, or lease land (20+ years or purchase option) along with the home.


Key Notes:

  • Covers builder-purchased housing or vendor-manufactured homes.

  • Co-ops qualify if taxes were paid by the co-op.

  • Includes properties built on leased land with long-term lease agreements.

Provincial New Housing Rebates


Provincial rebates apply to the provincial portion of the HST in certain provinces, regardless of eligibility for the federal rebate.


Key Notes:

  • Nova Scotia: Offers rebate for new or purchased homes—not for renovations.

  • Ontario: Provincial rebate available for both owner-built and builder-purchased houses.

GST/HST New Residential Rental Rebate


If you're building or renovating to rent the property long-term, you can't use this rebate—but should refer to Guide RC4231, which applies to residential rental properties.


Key Notes:

  • Long-term rental homes are not eligible for this rebate.

  • Guide RC4231 covers the GST/HST new residential rental property rebate instead.

Owner-Built Home Rebate Eligibility


To claim the owner-built rebate, you must:

  1. Build or substantially renovate for use as your (or a relation’s) principal residence.

  2. Have fair market value (FMV) under $450,000 at substantial completion, including land and structures.

  3. Be the first occupant or have made an exempt sale before occupancy.

  4. Pay GST/HST on related land, materials, or services.


Key Notes:

  • Only one claimant allowed in multi-owner builds.

  • Ontario has similar rules, with provincial rebates also applying.

Selling Before Occupancy


If you intended the home to be your primary residence but sold it before occupancy without being a builder or claiming input credits, you may still claim the rebate.


Key Notes:

  • The sale must be exempt (you’re not deemed a builder).

  • Applies if ownership transferred before anyone lived in the home.

Provincial Owner-Built Rebates

Nova Scotia:

  • Owner-built homes in NS may qualify; contact Service Nova Scotia and Municipal Relations.

Ontario:

  • Eligible if federal rebate applies, or FMV exceeds $450k but otherwise meets requirements.

  • Max rebate depends on whether land HST was paid: $24,000 with land HST, $16,080 without.

Renovation, Major Additions & Conversion


Qualifies when substantial renovation, major additions (with renovation), or conversion to residential use occurs.


Key Notes:

  • Substantial renovation requires the 90% interior test—excluding garages, decks, etc.

  • Major addition by itself doesn't qualify—it must accompany renovation.

  • Conversions are automatically treated as substantial renovations—even minimal work can qualify.

Forms and Filing


To apply for an owner-built rebate, you must complete:

  • GST191-WS (Construction Summary Worksheet)

  • GST191 (Rebate Application)

  • For Ontario, add RC7191-ON (Provincial Schedule)

How to file:

  • Send by mail (Sudbury ON or Summerside PEI), or

  • Online via CRA’s My Account

Documentation & Retention


Supporting invoices are only needed when GST/HST wasn’t charged. Originals must be kept for six years. CRA may request proof of occupancy or invoices.


Key Notes:

  • Keep original invoices—photocopies or estimates won’t suffice.

  • Provincial offices will return submitted originals.

Payment Timing & Deadlines


Rebate processing may take up to six months, depending on form completeness and documentation provided.

Filing Deadlines (2 years from base date):

  1. Situation 1: Occupied after completion → 2 years from completion

  2. Situation 2: Sold before occupancy → 2 years from earlier of sale date or completion

  3. Situation 3: Occupied before completion → 2 years from earlier of 2 years after first occupancy or completion

Example:
Build complete Apr 30, 2021; move in May 31, 2021 → file by April 30, 2023.

Late Filings:
Allowed only for owner-built homes if delays are due to extraordinary circumstances (e.g., disasters, illness, CRA error).


Final Thoughts

  • The GST/HST new housing rebate is a valuable benefit for individuals making significant home investments—whether building, renovating, or converting.

  • Strict definitions—FMV thresholds, primary residence intent, and extensive renovations—must be met.

  • Provincial rebates add tone to savings in NS and ON.

  • Proper filing and record keeping are essential for eligibility.


For full details, including forms, instructions, and examples, check out the official CRA guide RC4028 and, if needed, consult a tax professional.


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587-600-2424