GST/HST new housing rebate application

Builders can send us a new housing rebate application using My Business Account or GST/HST NETFILE. Individuals can send us a new housing rebate application using My Account.

Claimant’s Business number (if applicable)

If the claimant (purchaser) has a Business number, enter it here; otherwise, leave blank.

Province/Territory/State

If the claimant's mailing address is in Canada or the United States, select the province, territory, or state from the drop-down box.

If the claimant's mailing address is outside of North America, select "Other" or "Not applicable". If you select "Other", you will have the option of entering a two-character province, territory or state code.

Are you filing a provincial new housing rebate?

Select this checkbox if you will be submitting a provincial rebate schedule as part of this rebate application.

Builder’s (or co-op’s) Business number (if applicable)

If you know the builder’s (or co-op’s) Business number, enter it here; otherwise, leave blank.

Legal description of property

If the type of housing is a house, condo, modular home, floating home, bed and breakfast, or duplex, enter the lot number and plan number.

If the type of housing is a mobile home, enter the manufacturer, model, and serial number.

Rebate application type (Form GST190)

Rebate applications filed by the builder

Select rebate application type 1A if any of the following applies:

  1. Both the house and the land were purchased from the same builder.
  2. The purchased property is a mobile home and no land was purchased or leased.
  3. The purchased property is a mobile home where the vendor has also leased to the purchaser a site in a residential trailer park.

Do not select type 1A if the purchased property is a mobile home where the vendor has also leased to the purchaser land that is not a site in a residential trailer park. Select type 1B in this case.

Select rebate application type 1B if any of the following applies:

  1. The house was purchased and the land leased from the same builder. The lease must provide the purchaser with an option to buy the land, or must be for a term of at least 20 years.
  2. The purchased property is a mobile home where the vendor has also leased to the purchaser land that is not a site in a residential trailer park. The lease must provide the purchaser with an option to buy the land, or must be for a term of at least 20 years.

Do not select type 1B if the purchased property is a mobile home where the vendor has also leased to the purchaser a site in a residential trailer park. Select type 1A in this case.

Rebate applications you file directly with us

Select rebate application type 2 if any of the following applies:

  1. Both the house and the land were purchased from the same builder.
  2. The purchased property is a mobile home and no land was purchased or leased.
  3. The purchased property is a mobile home where the vendor has also leased to the purchaser a site in a residential trailer park.

Do not select type 2 if the purchased property is a mobile home where the vendor has also leased to the purchaser land that is not a site in a residential trailer park. Select type 5 in this case.

Select rebate application type 3 when you buy a share of the capital stock of a co-op.

Select rebate application type 5 if any of the following applies:

  1. The house was purchased and the land leased from the same builder. The lease must provide the purchaser with an option to buy the land, or must be for a term of at least 20 years.
  2. The purchased property is a mobile home where the vendor has also leased to the purchaser land that is not a site in a residential trailer park. The lease must provide the purchaser with an option to buy the land, or must be for a term of at least 20 years.

Do not select type 5 if the purchased property is a mobile home where the vendor has also leased to the purchaser a site in a residential trailer park. Select type 2 in this case.

Date purchase agreement was signed

Enter the date the purchase agreement was signed by both the builder and purchaser. If the builder and purchaser did not sign the purchase agreement on the same day, enter the later of the two dates.

Reporting period date

Enter the reporting period covered by the GST/HST return in which a deduction is taken by the builder. The builder must take the deduction in the reporting period during which the amount of the rebate is paid or credited to the purchaser.

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