GST/HST new housing rebate
First-time Home Buyers' GST/HST rebate
The details provided on this rebate are based on proposed legislation, which are currently subject to parliamentary approval and may change.
For more information, see Bill C-4
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Eligibility for the GST/HST new housing rebate
GST/HST new housing rebates you can claim
Documents to include with the rebate application and to keep for your records
Eligibility for the GST/HST new housing rebate
You may be eligible for a new housing rebate for some of the GST/HST paid if you are an individual who:
- purchased new or substantially renovated housing from a builder, including housing on leased land (if the lease is for at least 20 years or gives you the option to buy the land) for use as your (or your relation’s) primary place of residence
- purchased shares in a co-operative housing corporation (co-op) for the purpose of using a unit in a new or substantially renovated cooperative housing complex for use as your (or your relation’s) primary place of residence
- constructed or substantially renovated your own home or hired someone else to construct or substantially renovate your home for use as your (or your relation’s) primary place of residence, if the fair market value of the house when the construction is substantially completed is less than $450,000
If you are an individual who purchased a new or substantially renovated mobile home (including a modular home) or a new or substantially renovated floating home for use as your (or your relation’s) primary place of residence, you may be eligible for a new housing rebate for some of the GST/HST paid. In addition, for the purpose of claiming the GST/HST new housing rebate, you may have the option to treat the home as being purchased from a builder or as being an owner-built house.
Proposed legislation was tabled in the House of Commons on June 5, 2025, to introduce a first-time home buyers’ (FTHB) GST/HST rebate. If the proposed legislation is enacted, as a first-time home buyer you may be eligible for the first-time home buyers’ GST/HST rebate, in addition to the GST/HST new housing rebate.
The FTHB GST/HST rebate, with the existing GST/HST new housing rebate (where that rebate is applicable), would provide a rebate of 100% of the GST or the federal part of the HST on new homes valued up to $1 million.
The FTHB GST/HST rebate would be gradually reduced for new homes valued between $1 million and $1.5 million. For example, under the linear phase-out, a home valued at $1.25 million (i.e., the mid-point between $1 million and $1.5 million) would be eligible for a rebate of up to $25,000 (50% of the maximum rebate of $50,000). No FTHB GST/HST Rebate would be available for new homes valued at or above $1.5 million.
For more information, see Guide RC4028, GST/HST New Housing Rebate.
GST/HST new housing rebates you can claim
The GST/HST new housing rebate allows an individual to recover some of the GST or the federal part of the HST paid for a new or substantially renovated house that is for use as the individual's, or their relation's, primary place of residence, when all of the other conditions are met. In addition, other provincial new housing rebates may be available for the provincial part of the HST whether or not the GST/HST new housing rebate for the federal part of the HST is available.
If the proposed legislation is enacted, the FTHB GST/HST rebate would allow an individual who is a first-time home buyer to recover up to 100% of the GST, (or the federal part of the HST) paid for a new or substantially renovated house that is used as the individual's primary place of residence, when all conditions are met.
The GST/HST new housing rebate and the FTHB GST/HST rebate are not available to a corporation or a partnership.
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Houses purchased from a builder
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
Note
For houses located in Ontario, you may be eligible to claim the Ontario new housing rebate if you are not eligible to claim the new housing rebate for some of the federal part of the HST only because the fair market value of the housing exceeds $450,000. An Ontario new housing rebate will be available (up to the applicable maximum of $24,000), regardless of the fair market value, as long as all of the other conditions for claiming the rebate are met. For more information, see Guide RC4028, GST/HST New Housing Rebate.
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Owner-built house
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
Note
For houses located in Ontario, you may be eligible to claim the Ontario new housing rebate if you are not eligible to claim the new housing rebate for some of the federal part of the HST only because the fair market value of the housing exceeds $450,000. An Ontario new housing rebate will be available (up to the applicable maximum of $24,000), regardless of the fair market value, as long as all of the other conditions for claiming the rebate are met. For more information, see Guide RC4028, GST/HST New Housing Rebate.
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First-time home buyers' GST/HST rebate
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.
Documents to include with the rebate application and to keep for your records
Documents you have to send
In most cases, you do not have to send supporting documents with your GST/HST new housing rebate application. However, you do have to send invoices with your worksheet if the vendor did not charge the GST/HST on the invoice (photocopies of these invoices will be accepted). The CRA may contact you to ask for proof of occupancy. For more information, see Guide RC4028, GST/HST New Housing Rebate.
Documents you have to keep
Keep a copy of the filled-out forms. You also have to keep all your original invoices and documents you used to fill out the forms for six years in case the CRA asks to see them.
Only original invoices in the name of the claimant or the co-owners are acceptable. The CRA does not accept photocopies, credit card or Interac slips, or account statements, without the original invoices. The CRA does not accept estimates or quotes as proof. If the CRA asks you to send your invoices, they will be returned.
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