Closed
Source verified July 10, 2026
GST/HST new housing rebate
Rebate for qualifying new homes
Funding available
$ 24,000
Deadline
Open continuously
Location
Ontario, Canada
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.
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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
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
Eligibility
Who is eligible?
- Individuals
- Individuals who are first-time home buyers
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
- Determine whether your claim is for a home bought from a builder or a home built by the owner.
- Choose the correct claim type; there are 5 types and each has its own submission requirements and deadline.
- If the builder pays or credits the rebate, the builder must send the claim to the CRA.
- For builder purchases, use GST190 and, if applicable, RC7190-ON, and sign GST190 in front of the builder or your lawyer.
- For owner-built claims, submit online in your CRA account or by mail.
- To file online, log in to your CRA account, choose Individual or Representative, and select Produce a GST/HST rebate claim.
Processing and Agreement
- All claims are subject to verification.
- As of May 11, 2026, allow 120 days for CRA processing; if your claim is not approved within that time, contact 1-800-959-5525.
- Claims are being processed on a first come, first served basis while volume is higher than usual.
- A notice of assessment is issued after processing, and payment may take up to 6 months; incomplete forms, incorrect calculations, or missing documents can delay or prevent payment.
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
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.
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 1-800-959-7775.
Where is the GST/HST new housing rebate available?
The GST/HST new housing rebate program is available the province of Ontario.
Is the GST/HST new housing rebate a grant, loan, or tax credit?
GST/HST new housing rebate is a Tax Credits