Owner-built houses

If you are hired by someone to build a house on land they own or lease, you must charge them GST/HST on the labour and material you provide when building the house. Your client may qualify for a rebate of some of the GST or the federal part of the HST paid on labour and materials, but they must apply for the rebate. You cannot apply for it on their behalf.

For more information, see Guide RC4028, GST/HST New Housing Rebate.

Also, a provincial new housing rebate may be available to your client for owner-built houses for some of the provincial part of the HST paid to build or substantially renovate their primary place of residence that is located in Ontario or BC. For more information, see Ontario new housing rebate for owner-built housing or BC new housing rebate for owner-built housing.

Forms and publications

• Guide RC4028, GST/HST New Housing Rebate
• Guide RC4231, GST/HST New Residential Rental Property Rebate
• Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses
• Form GST191-WS, Construction Summary Worksheet
• Form GST524, GST/HST New Residential Rental Property Rebate Application
• GST/HST Technical Information Bulletin B-092, Substantial Renovations and the GST/HST New Housing Rebate
• GST/HST Memoranda Series Chapter 19-0, Special Sectors: Real Property