Closed
Last Update: May 28, 2026
Funding available
$ 24,000
Timeline
- Receipt of requests is now closed
Location
Ontario, Canada
Overview
The rebate lets eligible individuals recover part of the GST or federal part of the HST paid on a new or substantially renovated home. It applies to houses purchased from a builder, owner-built homes, mobile homes, floating homes, co-operative housing shares, and certain Ontario rebates.
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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 $
Timeline
- Receipt of requests is now closed
Eligible candidates
Eligible Industries
- Real estate and rental and leasing
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
- Purchase of a new or substantially renovated home from a builder
- Construction or major renovation of an owner-built home
- Purchase or renovation of a new mobile home or floating home
- Purchase of co-operative housing shares for a qualifying residence
Documents Needed
- Completed rebate application form
- Construction summary worksheet, for owner-built homes
- Ontario rebate schedule, if claiming the Ontario portion
- Original invoices and supporting documents
- Proof of occupancy, if requested
Official resources
Eligibility
Who is eligible?
- Individuals
- Home buyers
- Owner-builders
- Co-operative housing buyers
Who is not eligible
- Corporations
- Partnerships
Eligible expenses
- GST or federal part of HST paid on eligible housing purchases or construction
- Ontario provincial part of HST, where applicable
Eligible geographic areas
- Canada
- Ontario, for the provincial portion
How to apply
- Step 1: Complete the correct rebate form
- Use GST190 for houses purchased from a builder.
- Use GST191 for owner-built homes.
- Use the Ontario schedule if claiming the Ontario portion.
- Step 2: Prepare supporting records
- Keep invoices, forms, and other required documents ready.
- Step 3: Submit the application
- File online through CRA online services or submit the form as instructed.
- Step 4: Keep records after filing
- Retain original documents for future CRA review.
Processing and Agreement
- Application is reviewed after receipt by the CRA
- An assessment notice is issued by mail or through My Business Account
- Tax refunds may be held until required returns are filed
Contacts
Frequently Asked Questions about the GST/HST new housing rebate Program
What is the GST/HST new housing rebate?
The rebate lets eligible individuals recover part of the GST or federal part of the HST paid on a new or substantially renovated home. It applies to houses purchased from a builder, owner-built homes, mobile homes, floating homes, co-operative housing shares, and certain Ontario rebates.
How much funding can be received?
GST/HST new housing rebate Funds up to $24,000 of admissible expenses.
Who is eligible for the GST/HST new housing rebate program?
To be eligible for the GST/HST new housing rebate program, you must:
Individual applicant only
Primary residence use
New or renovated home
What expenses are eligible under GST/HST new housing rebate?
Purchase of a new or substantially renovated home from a builder
Construction or major renovation of an owner-built home
Purchase or renovation of a new mobile home or floating home
Purchase of co-operative housing shares for a qualifying residence
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 1‑800‑959‑8296.
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