GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder

• Statement of adjustments for type 2, 3, or 5 applications
• Invoice for a mobile home, if applicable
• Provincial rebate schedule, if claiming a provincial rebate
• Power of attorney, if signed by someone other than the claimant

Who is eligible?

• Individuals buying a new home from a builder
• First-time home buyers
• Co-operative housing purchasers
• Builders filing certain rebate types

Who is not eligible

• Partnerships buying new homes
• Corporations buying new homes
• Rental property purchasers
• Owner-builders using this form

Eligible expenses

• GST or federal part of HST paid on the purchase
• Purchase price of the home or co-op share
• Provincial part of HST, where a provincial rebate applies

Ineligible Costs and Activities

• Homes purchased as rental properties
• Owner-built or substantially renovated houses under this form
• Second claims for the same house or co-op share

Eligible geographic areas

• Canada

• Applications are reviewed for completeness and correct calculation.
• Missing documents or errors may delay processing or lead to denial.
• If the application is signed by someone else, a valid power of attorney is required.
• If approved through the builder, the builder sends the completed form to the CRA.

• If filed online, no paper application is needed.
• Only one claim can be made per house or co-op share.
• Proof of occupancy is not required initially, but may be requested later.
• Purchase agreements should be kept for six years.