GST/HST new housing rebate

Owner-built houses

You may be eligible to claim the GST/HST new housing rebate for a house purchased from a builder for use as your (or your relation’s) primary place of residence if you are an individual and find yourself in one of the following situations:

• You purchased a new or substantially renovated house (building and land) from a builder
• You purchased a new or substantially renovated mobile or floating home from a builder (this includes the manufacturer or vendor)
• You purchased a share of the capital stock of a cooperative housing corporation (co-op) where the co-op paid tax on a new or substantially renovated house
• You purchased a new or substantially renovated house from a builder where you leased the land from that builder under the same agreement to buy the house and the lease is for 20 years or more or gives you the option to buy the land

If you are eligible, use the following forms to apply for a rebate for houses purchased from a builder:

• To recover the GST or federal part of the HST, fill out Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder
• To recover the provincial part of the HST (if your house is in Ontario), fill out Form RC7190 ON, GST190 Ontario Rebate Schedule
  

Owner-built houses 

You may be eligible to claim a GST/HST new housing rebate for an owner-built house for use as your (or your relation’s) primary place of residence if you are an individual and one of the following applies:

• You built, or hired someone else to build for you, a house on land that you already owned or leased
• You substantially renovated, or hired someone else to substantially renovate for you, your existing house (at least 90% of the interior of the existing house must be removed or replaced to be a substantial renovation)
• You renovated, or hired someone else to renovate for you, your existing house and built, or hired someone else to build for you, a major addition to your house (for example, an addition that at least doubles the living space of your house, such as of a full second story to an existing bungalow. Adding a sun porch, sun room, family room, or bedroom by itself is not a major addition)
• You converted a commercial building that you own, or have an interest in, into your house
• You purchased a new or substantially renovated mobile or floating home from a builder of the home (this includes the manufacturer or vendor of the home) or you or someone you hired substantially renovated such a home. When claiming a new housing rebate for a mobile or a floating home, you can claim the owner-built rebate or the rebate for a house purchased from a builder

If you are eligible, use the following forms to apply for an owner-built housing rebate:

• To recover the GST or federal part of the HST, fill out Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses and Form GST191-WS, Construction Summary Worksheet
• To recover the provincial part of the HST (if your house is in Ontario), fill out Form RC7191 ON, GST191 Ontario Rebate Schedule

The information below is based on proposed legislation introduced in the House of Commons on June 5, 2025. The FTHB GST/HST rebate is currently subject to parliamentary approval and may change. The CRA is following standard practice when issuing rebates and will not process claims for the FTHB GST/HST rebate until the required legislation has received Royal Assent.

You may be eligible to claim the FTHB GST/HST rebate if all of the following apply:

• You meet the eligibility criteria for the GST/HST new housing rebate listed above, or generally, you would meet  all the eligibility criteria if the maximum purchase price or fair market value of the house was changed to $1.5 million (see Houses purchased from a builder and Owner-built houses sections above)
• You entered into an agreement of purchase and sale with a builder for a new or substantially renovated house on or after May 27, 2025, and before 2031, and ownership of the house is transferred to you before 2036. You must also intend, at that time, to use the house as your primary place of residence.
• Construction of the house begins before 2031 and the house is substantially completed before 2036
• In the case of an owner-built home, the construction or substantial renovation begins on or after May 27, 2025 and before 2031, and for use as your primary place of residence.
• You are a first-time home buyer who is the first to occupy the home
• You have neither received nor have been deemed to have received the first-time home buyers GST rebate previously.

Generally, to be considered a first-time home buyer, you must:

• be at least 18 years of age
• be a Canadian citizen or permanent resident of Canada
• not have lived in a home, whether inside or outside of Canada, that you or your spouse or common-law partner owned or jointly owned as your primary place of residence at any time in the calendar year or in the preceding four calendar years

More information on this rebate and how to apply will be made available in the Guide RC4028, GST/HST New Housing Rebate.