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GST/HST new housing rebate - Ontario - Canada
Open
Source verified August 31, 2026

GST/HST new housing rebate

Rebate for qualifying new homes
Offered by
Canada Revenue Agency (CRA)
Official source: canada.ca
Latest source update
Last Update: September 26, 2026
Latest change: The Ontario Enhanced New Housing Rebate notice now adds detailed eligibility rules, application instructions, and owner-built home guidance, while keeping the April 1, 2026 to March 31, 2027 purchase window.
View change
Ontario Enhanced New Housing Rebate updated
The August 2026 notice replaces the June 2026 version and now spells out eligibility rules for homes bought from builders, owner-built homes, co-op shares, and leased-land purchases. It also confirms the rebate tiers and the interaction with the Ontario new home affordability payment, including the combined cap of up to $80,000 and the April 1, 2026 to March 31, 2027 qualifying window. The updated guidance adds application instructions for both builder-purchased and owner-built homes, including the use of Form GST190, Form GST191, RC7190-ON, and RC7191-ON. It also says applicants for builder-purchased homes must include the statement of adjustments and signed purchase and sale agreement, and that incomplete applications will not be processed until missing documents are received.
Funding available
$ 24,000
Deadline
Open continuously
Location
Ontario, Canada
Who can apply

Individuals

See full eligibility

Overview

The GST/HST New Housing Rebate helps eligible individuals recover GST/HST on new or substantially renovated homes, and Ontario’s first-time home buyer measure offers up to $80,000 on the provincial part of the HST. It applies to buying, building, or substantially renovating a first home.
/100
Opportunity Score
Moderate potential, but conditions must align.

At a glance

Funding available

Financing goals
  • Renovate or expand facilities
  • Ensure financial sustainability
  • Renovate or adapt facilities
Eligible Funding
  • Maximum amount : 24,000 $
  • Up to 36% of project cost
Funds Providers

Eligible candidates

Eligible Industries
  • All industries
Location
  • Ontario
Legal structures
  • Sole proprietorship
Annual revenue
  • All revenue ranges
Organisation size
  • All organization sizes
Audience
  • Canadians

Next Steps

1
Determine your project
2
Validate your eligibility

Availability timeline

2026
Periods: 1

Activities funded

  • Buying a new or substantially renovated home from a builder
  • Building a home on owned or leased land, or hiring someone to build it
  • Carrying out major renovations, major additions, or a conversion of non-residential property into a home
  • Buying a new or substantially renovated mobile home or floating home
  • Buying a share in a co-operative housing corporation

Documents Needed

  • GST190, Demande de remboursement de la TPS/TVH pour les maisons achetées d’un constructeur
  • RC7190-ON, GST190, Annexe pour le remboursement de l’Ontario
  • GST191-WS (TPS191-WS), Feuille de travail pour sommaire de construction
  • GST191
  • RC7191-ON, GST191 Annexe pour le remboursement de l’Ontario

Official resources

Official page

GST/HST new housing rebate

Program guide

After you apply

Applying for the rebate: Home purchased from a builder

Applying for the rebate: Owner-built home

Application form

Construction Summary Worksheet

Construction Summary Worksheet

GST/HST New Housing Rebate Application for Houses Purchased from a Builder

GST/HST New Housing Rebate Application for Houses Purchased from a Builder

GST/HST New Housing Rebate Application for Owner-Built Houses

Supporting document

GST/HST New Housing Rebate

GST190 Ontario Rebate Schedule

GST191 Ontario Rebate Schedule

Eligibility

Who is eligible?

  • Individuals

Who is not eligible

  • Corporations
  • Partnerships
  • Individuals who lived in a home they or their spouse or common-law partner owned or jointly owned during the current calendar year or the previous four calendar years

Eligible expenses

  • GST or the federal part of the HST paid on qualifying housing
  • The provincial part of the HST for Ontario claims, where applicable

Eligible geographic areas

  • Canada
  • Ontario, for the provincial portion

How to apply

  • Choose the application path for a home purchased from a builder or an owner-built home.
  • If the builder pays or credits the rebate, the builder submits the application with the buyer.
  • If the builder does not pay or credit the rebate, or for owner-built homes, file the application yourself.
  • By mail, send the completed forms and supporting documents to the address on the form.

Processing and Agreement

  • Once the rebate application has been assessed by the CRA, the CRA will share your information with the Province of Ontario if you provided consent.
  • The ONHAP will be issued separately by the Province of Ontario, and no separate application form is required.
  • If you did not consent to sharing, you must provide the required information directly to the Province of Ontario to receive the ONHAP.
  • Applications submitted without the required statement of adjustments and signed purchase and sale agreement will not be processed until the missing documentation is received.

Additional information

  • For homes located in Quebec, claims are generally filed with Revenu Québec using its forms.
  • If your claim was late because of exceptional circumstances, the CRA may review it.
  • You can use the GST/HST objection decision tree to explore options for disputing an assessment.
  • Form RC459 is available for reprisal complaints.

Contacts

1-800-959-5525

Frequently Asked Questions about the GST/HST new housing rebate Program

What is the GST/HST new housing rebate?

The GST/HST New Housing Rebate helps eligible individuals recover GST/HST on new or substantially renovated homes, and Ontario’s first-time home buyer measure offers up to $80,000 on the provincial part of the HST. It applies to buying, building, or substantially renovating a first home.

How much funding can be received?

GST/HST new housing rebate Funds up to 36% of admissible expenses, capped at $24,000 per project.

What is the deadline to apply?

The program is accepting continuous intake

Who is eligible for the GST/HST new housing rebate program?

To be eligible for the GST/HST new housing rebate program, you must: The applicant must be an individual and a first-time home buyer. The applicant must be at least 18 years old and a Canadian citizen or a permanent resident. The applicant must not have lived in a home they or their spouse or common-law partner owned during the current calendar year or the previous four calendar years.

What expenses are eligible under GST/HST new housing rebate?

Buying a new or substantially renovated home from a builder Building a home on owned or leased land, or hiring someone to build it Carrying out major renovations, major additions, or a conversion of non-residential property into a home Buying a new or substantially renovated mobile home or floating home Buying a share in a co-operative housing corporation

Who can I contact for more information about the GST/HST new housing rebate?

You can contact Canada Revenue Agency (CRA) or by phone at 1-800-959-5525.

Where is the GST/HST new housing rebate available?

The GST/HST new housing rebate program is available the province of Ontario.