GST/HST new housing rebate
On this page:
- Eligibility information
- Owner-built homes
- Provincial new housing rebates
- Documents you have to keep
You may be eligible for a new housing rebate for some of the GST/HST paid if you are an individual who:
- purchased new housing or constructed or substantially renovated housing, which could include housing on leased land (if the lease is for at least 20 years or gives you the option to buy the land), for use as your (or your relation’s) primary place of residence;
- purchased shares in a co-operative housing (co-op) complex for the purpose of using a unit in the co-op for use as your (or your relation’s) primary place of residence; or
- constructed or substantially renovated your own home, or hired someone else to construct or substantially renovate your home for use as your (or your relation’s) primary place of residence and the fair market value of the house when the construction is substantially completed is less than $450,000.
For mobile and floating homes, depending on the particular circumstances, you have the option to treat your mobile or floating home as a purchased home or as an owner-built home when claiming your new housing rebate.
Generally, you qualify for the rebate on your purchased home if the purchase price is less than $450,000. In the case of housing on leased land, the fair market value of the building and land must be less than the applicable maximum ($450,000 plus the GST/HST calculated at the rate that was in effect at the time the builder had to account for the GST/HST on the self-supply of the house) to qualify.
Builders are able to pay or credit the new housing rebate directly to you. If the builder pays or credits you with the amount of the rebate, you have to complete and sign Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder, including any applicable provincial rebate schedule. The builder has to send us your rebate forms. You do not send us any of these forms.
If a builder did not pay or credit the rebate to you at the time of purchase, you have two years from the date possession or ownership was transferred to you to apply for the new housing rebate with us directly, using Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder.
Owner-built home refers to a home that you constructed or substantially renovated yourself or hired someone else to construct or substantially renovate for you on land you own or lease. If you hired a builder to construct your home for you, the builder cannot apply for this rebate for you. You have to apply for the rebate.
You generally have two years from the earlier of the date the house was occupied or the construction was substantially completed to claim the rebate.
To apply for a rebate of an owner-built home, use Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses, along with Form GST191-WS, Construction Summary Worksheet.
Provincial new housing rebates
In addition to the federal rebate, you may also be eligible for:
- the provincial new housing rebate for Ontario. To apply for this rebate, use Form RC7190-ON, GST190 Ontario Rebate Schedule.
- the provincial new housing rebate for Nova Scotia. Where you entered into a written agreement before April 7, 2010, apply for this rebate using Form RC7190-NS, GST190 Nova Scotia Rebate Schedule. If the agreement was entered into after April 6, 2010, or if you are apply for a rebate of an owner-built home, you have to claim your provincial new housing rebate with the Province of Nova Scotia.
- the provincial new housing rebate for British Columbia if you paid the HST for new housing in British Columbia and the HST became payable before April 1, 2013. To apply for this rebate, use Form RC7190-BC, GST190 British Columbia Rebate Schedule.
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 (including original invoices for owner-built homes) 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.
Forms and publications
- Guide RC4028, GST/HST New Housing Rebate
- Guide RC4052, GST/HST Information for the Home Construction Industry
- Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder
- Form GST191, GST/HST New Housing Rebate Application for Owner-Built Homes
- Form GST 191-WS, Construction Summary Worksheet
- Form RC7190-BC, GST190 British Columbia Rebate Schedule
- Form RC7190-NS, GST190 Nova Scotia Rebate Schedule
- Form RC7190-ON, GST190 Ontario Rebate Schedule
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