Applying for the rebate: Home purchased from a builder
If the builder pays or credits the rebate to you, the builder must submit the rebate application. If not, you must submit the application yourself.
Depending on the situation, there are five rebate application types to choose from. Each application type has its own submission requirements and filing deadline.
On this page
- If the builder pays or credits the rebate to the buyer
- If the builder does not pay or credit the rebate to the buyer
If the builder pays or credits the rebate to the buyer
Like other GST/HST new housing rebates, builders can pay or credit the Ontario ENHR and ONHAP to eligible buyers.
If the builder gives you the rebate, you may not file another rebate application directly with us for this home, unless the builder did not pay or credit all of the rebates that you are entitled to.
When the builder pays or credits you with the rebate, you fill out the application forms with the builder together and the builder submits them.
Ensure the forms are accurately completed and sign them in the presence of the builder. This is usually done around the time of the closing date for your purchase.
Determine your application type:
- Application type 1A
You bought the house and land from a builder
- Application type 1B
You bought the house and lease the land from a builder
Instructions for builders
Pay or credit the rebate to a buyer
- Review the eligibility criteria with the buyer to ensure that they qualify for the rebates.
- Understand your liability
- Where a builder pays or credits a housing rebate amount to a buyer and knew or ought to have known that the buyer was not entitled to the rebate, or that the amount credited was more than the buyer’s entitlement, the builder and buyer are jointly and severally liable to repay the rebate amount to the CRA.
- Fill out the rebate application forms with the buyer, and both the buyer and the builder sign the forms. Fill out the consent sections for the ONHAP to allow the CRA to share information with the Province of Ontario.
- Pay or credit the rebates that the buyer is eligible for, including the Ontario ENHR and ONHAP, as applicable.
Claim your GST/HST deduction
- Complete your GST/HST return to report the GST/HST collected on the sale and claim a deduction for the rebates administered by the CRA that you paid or credited to the buyer. You cannot deduct the ONHAP, which is provided separately by the Province of Ontario.
- Send to the CRA by mail, the completed Form GST190, completed Form RC7190-ON and any required supporting documentation for all sales in the reporting period where you paid or credited the rebates to the buyer. These forms must be sent to the CRA at the same time as your GST/HST return. Electronic filing is not currently available for this rebate.
In addition to the completed forms, you must include a copy of the statement of adjustments and of the signed purchase and sale agreement (excluding attachments) with each application. Applications submitted without these documents will not be processed until the missing documentation is received by the CRA.
Get your ONHAP payment
If you provided your consent to share information on the rebate application, the CRA will share your information with the Province of Ontario once the rebate application has been assessed by the CRA. The ONHAP 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 directly to the Province of Ontario to receive the ONHAP.
If the builder does not pay or credit the rebate to the buyer
If the builder does not pay or credit the rebate to you as the buyer, you must submit your application yourself.
A co-op cannot pay or credit the rebate to you. In this case, you must submit the application yourself.
Confirm you haven't already received the rebate
Check your agreement of purchase and sale and statement of adjustments to confirm you haven’t received the rebate. The builder may have already built the rebate into the price. In this case, you may not apply for the rebate again.
When to submit
Generally, you have up to 2 years from the date ownership or possession was transferred to you to claim your rebate.
How to submit
Determine your application type:
- Application type 2
You bought the house and land from a builder
- Application type 5
You bought the house and lease the land from a builder
- Application type 3
You purchased a share of the capital stock of a co-operative housing corporation
Online
Electronic filing is not currently available for this rebate. Updates to allow electronic filing are expected in fall 2026.
By mail
- Fill out your forms, including the consent sections for the ONHAP to allow the CRA to share information with the Province of Ontario:
- Send the completed forms and supporting documents to the address on the form
For detailed guidance on filling out these forms and where to send your application, refer to: Guide RC4028, GST/HST New Housing Rebate