GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder

File by mail: Ontario enhanced new housing rebate

This form has been updated to include the Ontario enhanced new housing rebate (ENHR). Builders can now pay or credit the rebate to eligible buyers.

The CRA will begin processing rebate applications that include the Ontario ENHR in Fall 2026, once processing system changes have been implemented.

Claims that include the Ontario ENHR can only be filed by mail until fall 2026 when online filing will become available and processing will begin.

When you can file online

If your claim does not include the Ontario ENHR, you can file online. 

Download instructions for fillable PDFs

You must download the accessible fillable PDF to your computer. Use Acrobat Reader 10 or later to open the file. Do not click the link to open it in your web browser.

1. Download and save the PDF to your computer
2. Open the downloaded PDF in Acrobat Reader 10 or later

Fill out this form to claim your GST/HST new housing rebate, if you bought a new house (including a residential condominium unit or a duplex) or a share of the capital stock of a co-operative housing corporation (co-op). The house must be the primary place of residence for you or a relation and is not intended as a rental property.

Ways to get the form

• Download and fill out with Acrobat Reader

  You must download and open fillable PDFs in Acrobat Reader 10 or higher.

  • Accessible Fillable PDF (gst190-fill-26e.pdf)

• Print and fill out by hand

  • Standard print PDF (gst190-26e.pdf)

• Ask for an alternate format

  You can order alternate formats such as digital audio, electronic text, braille, and large print.

  • Order alternate formats for persons with disabilities