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General information on how to apply for the GST/HST new housing rebate

If the builder pays or credits the amount of the GST/HST new housing rebate to an individual

When you buy a house from a builder, the builder may pay the total amount of your new housing rebate, including any provincial new housing rebate that you are entitled to claim, directly to you or credit the amount against the total amount payable for the house so that you do not have to apply to us directly and wait to receive your rebate.

If you and the builder agree that the builder will pay or credit you with the amount of the rebate, and the builder does so, you have to fully complete and sign Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder, including any applicable provincial rebate schedule and worksheet. The builder has to send us your rebate application, including any provincial rebate schedule. You do not send us any of these forms. You may not file any other new housing rebate application directly with us for this house.

Note for builders
Builders that must file their GST/HST returns electronically must send us the rebate application by mail immediately after they file their GST/HST return for the reporting period in which the amount of the rebate was paid or credited to the buyer. Builders with taxable revenues of 1.5 million or more must use GST/HST NETFILE or GST/HST TELEFILE to file their returns for these reporting periods where they have paid or credited the amount of the rebate to the buyer. Builders may also be required to electronically file their GST/HST returns for other reasons. For more information, see Mandatory electronic filing for most GST/HST registrants or Guide RC4022, General Information for GST/HST Registrants.

Builders should not confuse this filing deadline for the rebate application with the deadline for claiming input tax credits or the two year deadline for buyers to claim the rebate.

A builder who pays or credits you with the amount of the rebate has to make sure that you meet all of the eligibility conditions for the rebate, before they pay or credit you with the amount. For example, the house must be intended to be, on purchase, the primary place of residence for you or your relation.

If the builder does not pay or credit the amount of the new housing rebate to you

If the builder does not pay or credit your rebate mail your completed rebate application Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder, including any applicable provincial rebate schedule and other required documents to:

Summerside Tax Centre
275 Pope Road
Summerside, PE
C1N 6A2.

Documents you have to keep

Keep a copy of the completed rebate application form, including any applicable provincial rebate schedule and the calculation worksheet. You also have to keep the original documents used to complete the forms (such as a copy of the purchase and sale agreement) for six years and, upon request, make them available to us in case we ask to see them.

If you and the purchaser agree that you pay or credit the rebate, your purchaser may not later decide to file the rebate application directly with us, unless both you and the purchaser subsequently agree. For more information, see Guide RC4028, GST/HST New Housing Rebate.

2008 and 2006 GST/HST transitional rebates

Effective January 1, 2008, the GST rate is reduced from 6% to 5%, and the HST rate from 14% to 13%. In certain cases, GST at 6% or 7% or HST at 14% or 15% will apply to the purchase of a new house even where ownership and possession are transferred after December 31, 2007. In this case, you may be entitled to claim a transitional rebate. For more information, see GST/HST transitional rebates.

Forms and publications

Date Modified: 2010-06-29

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