After you apply
On this page
- When your application will be processed
- What records to keep
- Notice of assessment
- When you will receive your payment from the CRA
- When you will receive your payment from the Province of Ontario
- Change a processed application
- Reprisal complaint
When your application will be processed
The CRA will begin to process rebate applications once necessary system changes have been implemented in fall 2026.
Delays are expected as we begin processing rebate applications received prior to the processing system implementation. We also expect to receive a higher than usual volume of housing rebates. These rebates will be processed on a first-in, first-out basis. The CRA may contact you for more information which may cause a delay.
The processing of your claim may be delayed or your rebate denied if any of the following are true:
- Forms are not completed in full
- Rebate calculation is incorrect
- Required documents are not submitted with your application
Please anticipate 120 days for the CRA to process claims. If your claim has not been approved in that timeframe, you may contact the Business Enquiries line at 1-800-959-5525 for more information related to your rebate claim.
Due to the audit process, it may take longer than 120 days to receive your payment. For more information, refer to When will you receive your payment from the CRA.
What records to keep
Keep the following records for 6 years:
- A copy of the completed rebate application(s), including the calculation worksheet(s)
- All of the documents used to fill out the application forms, including original invoices for owner-built homes and the purchase and sale agreement for homes purchased from a builder
- Proof of occupancy
Notice of assessment
A notice of assessment will be issued after your rebate application has been processed. The notice of assessment explains the assessment of your rebate application and any changes that were made.
When you will receive your payment from the CRA
The CRA will pay the GST/HST new housing rebate, first-time home buyers’ GST/HST rebate, Ontario new housing rebate, Ontario first-time home buyers’ rebate and Ontario ENHR, as applicable.
Because all claims are subject to audit, you may experience an additional delay of up to 6 months before receiving your payment, depending on the complexity of the review and any additional information required.
When will you receive your payment from the Province of Ontario
If applicable, the Province of Ontario will pay the Ontario new home affordability payment (ONHAP).
After your rebate application has been assessed by the CRA, if you provided your consent to share information on the rebate application, the CRA will share your information with the Province of Ontario to support their administration of the ONHAP. This payment will be issued separately by the Province of Ontario. No separate application form is required.
If you did not consent to the CRA sharing your information with the Province of Ontario, you will need to provide the required information to the Province of Ontario directly in order to receive this payment.
Change a processed application
You may disagree with an assessment or want to change a processed rebate application. To determine your options for resolving the issue, including possibly filing an objection, use the GST/HST objection decision tool.
Learn more about filing an objection: File an objection – GST/HST
Reprisal complaint
If you have previously submitted a service complaint or requested a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.
For more information about objections or formal disputes, refer to: Objections, appeals, disputes, and relief measures