Applying for the rebate – Home purchased from a builder
How to apply
How to apply for this rebate if you bought a new or substantially renovated house from a builder or purchased a share of the capital stock of a co-operative housing corporation (co-op).
Determine your application type to fill out and submit your forms
There are five rebate application types to choose from. Each application type has its own submission requirements and filing deadline.
The builder pays or credits the rebate to you
Application type 1A: You bought the house and land from a builder
The builder must submit the application
If you and the builder agree that the builder will pay or credit you with the amount of the rebate, the builder must file your application with the CRA.
You may not file another rebate application directly with us for this house, unless the builder only provided the new housing rebate.
Exception: House purchase prior to Royal Assent
If a rebate application was submitted for a house purchase that occurred prior to Royal Assent (March 12, 2026), you may submit another rebate application for the federal FTHB rebate or Ontario rebate at a later date (within the 2 year time limit to apply).
How to submit
Use the following forms to apply for this rebate:
- Recover the GST or federal part of the HST
- Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder
Recover some of the provincial part of the HST (if your house is in Ontario)
Form RC7190-ON, GST190 Ontario Rebate Schedule
Ensure Form GST190 is accurately completed and sign it in the presence of the builder or your lawyer who will send your form(s) to the builder. This is usually done around the time of the closing date for your purchase.
Application type 1B: You bought the house and lease the land from a builder
The builder must submit the application
If you and the builder agree that the builder will pay or credit you with the amount of the rebate, the builder must file your application with the CRA.
You may not file another rebate application directly with us for this house, unless the builder only provided the new housing rebate.
Exception: House purchase prior to Royal Assent
If a rebate application was submitted for a house purchase that occurred prior to Royal Assent (March 12, 2026), you may submit another rebate application for the FTHB rebate or Ontario rebate at a later date (within the 2 year time limit to apply).
How to submit
Use the following forms to apply for this rebate:
- Recover the GST or federal part of the HST
- Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder
Recover some of the provincial part of the HST (if your house is in Ontario)
Form RC7190-ON, GST190 Ontario Rebate Schedule
Ensure Form GST190 is accurately completed and sign it in the presence of the builder or your lawyer who will send your form(s) to the builder. This is usually done around the time of the closing date for your purchase.
The builder does not pay or credit the rebate to you
Application type 2: You bought the house and land from a builder
You must submit the application
If the builder does not pay or credit the rebate to you, you must submit your application yourself.
When to submit
You have up to 2 years from the date ownership was transferred to you to claim your rebate.
How to submit
The fastest way to submit your application is online in your CRA account.
Online
- Sign in to your CRA account
- Select your Individual or Representative account
- Select File a GST/HST rebate:
- In My Account, under “More services”
- In Represent a Client, in the “Rebates” tab of the appropriate GST/HST program account number
By mail
If you can't submit your application online, you can send it by mail.
- Fill out your forms:
- Recover the GST or federal part of the HST
- Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder
- Recover some of the provincial part of the HST (if your house is in Ontario)
- Form RC7190-ON, GST190 Ontario Rebate Schedule
- Send the completed forms to the address on the form
Application type 5: You bought the house and lease the land from a builder
You must submit the application
If the builder does not pay or credit the rebate to you, you must submit your application yourself.
When to submit
You have up to 2 years from the date possession was transferred to you to claim your rebate.
How to submit
The fastest way to submit your application is online in your CRA account.
Online
- Sign in to your CRA account
- Select your Individual or Representative account
- Select File a GST/HST rebate:
- In My Account, under “More services”
- In Represent a Client, in the “Rebates” tab of the appropriate GST/HST program account number
By mail
If you can't submit your application online, you can send it by mail.
- Fill out your forms:
- Recover the GST or federal part of the HST
- Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder
- Recover some of the provincial part of the HST (if your house is in Ontario)
- Form RC7190-ON, GST190 Ontario Rebate Schedule
- Send the completed forms to the address on the form
Application type 3: You purchased a share of the capital stock of a co-operative housing corporation
You must submit the application
A co-op cannot pay or credit the rebate to you. You must submit your application yourself.
When to submit
You have up to 2 years from the date ownership of the share was transferred to you to claim your rebate.
How to submit
The fastest way to submit your application is online in your CRA account.
Online
- Sign in to your CRA account
- Select your Individual or Representative account
- Select File a GST/HST rebate:
- In My Account, under “More services”
- In Represent a Client, in the “Rebates” tab of the appropriate GST/HST program account number
By mail
If you can't submit your application online, you can send it by mail.
- Fill out your forms:
- Recover the GST or federal part of the HST
- Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder
- Recover some of the provincial part of the HST (if your house is in Ontario)
- Form RC7190-ON, GST190 Ontario Rebate Schedule
- Send the completed forms to the address on the form
If you bought a modular, mobile, or floating home
If you bought a modular home, a mobile home, or a floating home, refer to Modular home, mobile home, and floating home for more information on which application type to use.
You can not use Form GST190 to claim a rebate for a modular home that is not considered to be a mobile home.
For detailed guidance on filling out these forms and where to send your application, refer to: Guide RC4028, GST/HST New Housing Rebate
If the builder only pays or credits the new housing rebate and not the FTHB rebate to you
You and the builder might agree that the builder will pay or credit only the new housing rebate to you, and not the FTHB rebate (for example, if ownership of the home is transferred prior to receiving Royal Assent for the FTHB rebate). In this case, the builder must only send your rebate application for the new housing rebate to the CRA.
To receive the FTHB rebate, you must file a rebate application (application type 2 or 5) and Ontario rebate schedule (if applicable) with the CRA for only the FTHB rebate. You have up to 2 years from the date ownership (application type 1A, 1B, or 2) or possession (application type 5) of the house was transferred to you to claim your rebate.
For details on filling out the rebate application, refer to: Guide RC4028, GST/HST New Housing Rebate.