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If you’ve recently bought a new or substantially renovated home from a builder, you may be eligible for a GST/HST New Housing Rebate. This rebate helps offset a portion of the federal (and in some cases, provincial) sales taxes you paid on the purchase. To claim it, you need to complete Form GST190, and if your home is in Ontario, also Form RC7190-ON.
This guide walks you through what each part of the forms covers, common mistakes to avoid, and key points to remember.
What You Need to Know First
You can only apply once per house purchase.
Only one person can be the claimant—even if the house has multiple owners.
The rebate is based on the application type (e.g., 1A, 1B, 2, 3, 5)—each has different rules.
Builders or co-ops must complete part of the form, depending on your application type.
Rebate overpayments must be repaid—accuracy is critical.
Section Breakdown: Form GST190
Part A – Claimant Information
One person is the claimant; others are listed as co-owners.
The rebate cheque will only be issued to the named claimant.
💡 Tip: Double-check that your legal name matches government ID and property documents.
Part B – House Information
Confirm whether the property is for use as your or your relative’s primary residence.
💡 Tip: This part helps establish rebate eligibility. Investment properties are not eligible.
Part C – Housing & Application Type
Select your application type (1A, 1B, 2, 3, or 5) depending on whether:
You bought/leased land
You're in a co-op
The builder paid the rebate directly
💡 Tip: Choosing the wrong type can delay or void your rebate. Always check your purchase agreement details.
Part D – Builder or Co-op Information
This must be completed by the builder (Types 1A, 1B, 2, 5) or by the co-op (Type 3).
💡 Tip: The builder is responsible for ensuring you’re eligible if they credit you with the rebate.
Part E – Certification
You (the claimant) must sign the form.
If someone else signs on your behalf, provide a Power of Attorney document.
💡 Tip: Missing this signature is a common reason for rejected applications.
Part F – Rebate Calculation
Based on your application type, fill out the relevant section (1, 2, or 3) using amounts from Form RC7190-WS (the calculation worksheet).
Ontario homebuyers should also fill out Form RC7190-ON and include provincial rebate calculations in this part.
💡 Tip: Do not send the worksheet (RC7190-WS) to the CRA. Keep it for your records.
Overview of the Supporting Forms
Form RC7190-WS – Calculation Worksheet
Helps determine how much GST/HST was paid.
Different sections based on your application type.
Used to populate Part F of Form GST190.
💡 Tip: Keep this form, even though it’s not submitted. CRA may ask for it later.
🏢 Form RC7190-ON – Ontario Rebate Schedule
Only for Ontario homebuyers.
Helps calculate the provincial portion of the rebate (up to $24,000).
Information entered here is carried over to Form GST190.
💡 Tip: This form is required if you're also claiming the Ontario portion of HST.
📬 What to Submit and When
🕒 Filing Deadlines
Submit within 2 years from the date of ownership transfer (or possession, if leasing).
If the builder paid or credited the rebate, they must submit the form. Otherwise, you are responsible for filing it.
📎 Required Documents
Form GST190
Form RC7190-ON (if applicable)
Statement of Adjustments
Power of Attorney (if needed)
💡 Tip: Incomplete documentation will result in delays or denial.
Final Thoughts
Filling out Form GST190 might feel intimidating, but with a step-by-step approach and the right paperwork, you can confidently apply for your rebate. Whether you’re buying a detached home, a condo, or a co-op unit, ensuring accuracy and understanding your eligibility can help you recoup thousands of dollars.
If you're working with a builder or realtor, ask them to help confirm your rebate type. If you’re unsure, CRA representatives or tax professionals can guide you through the application process.
GST/HST Rebates for Modular, Mobile, and Floating Homes
When purchasing a modular, mobile, or floating home in Canada, you may be eligible for a GST/HST new housing rebate—but understanding the categories and eligibility is key.
What Qualifies as a Mobile Home?
A modular home may be treated as a mobile home for GST/HST purposes if it is substantially manufactured or assembled before being moved to its final site. If it meets this criterion, you may apply for the same rebate benefits as other mobile or floating homes.
🔑 Key Note: Modular = Mobile only if mostly built before relocation. Otherwise, different rules apply.
Who Is Considered the Builder?
The builder (often referred to as a dealer) can be the manufacturer, distributor, or retailer. The land the mobile home sits on is also relevant—if it includes qualifying land (up to 0.5 hectares), it may factor into your rebate claim.
Rebate Options: Choose the Best One for You
You must choose one of three rebate application options based on how you purchased your home and what’s included.
Option 1: Dealer Pays or Credits the Rebate
Use this if the dealer directly provides your rebate. You’ll use:
Form GST190
Form RC7190-WS
Form RC7190-ON (if in Ontario)
Application Types:
1A: Use this if you:
Bought a floating or mobile home
Also bought land from the dealer under the same agreement
Are leasing land in a residential trailer park
1B: Use if you’re leasing land from the dealer for 20+ years (not in a trailer park)
🔑 Key Note: You can only claim rebates for items sold by the dealer under the same agreement.
Option 2: Dealer Does Not Credit You the Rebate
Use this when you are applying yourself and the dealer does not pay or apply the rebate for you.
Application Types:
Type 2: For floating or mobile homes when the land is in a trailer park
Type 5: For mobile homes where the land lease is 20+ years and not in a trailer park
🔑 Key Note: This option works well if you paid only the dealer, but not if third parties were involved.
Option 3: Best for Multiple Purchase Agreements
Choose Option 3 if:
You paid GST/HST to multiple parties (dealer + someone else)
You made improvements or separate land purchases
You’ll use:
Form GST191 (for owner-built or separately improved homes)
Form GST191-WS (construction worksheet)
Form RC7190-ON (Ontario only)
🔑 Key Note: Use this if you bought land separately or did your own site work, like foundations or landscaping.
Bed & Breakfasts and Mixed Use Homes
If you bought a home with a short-term rental area (e.g., a bed & breakfast), you may still qualify for a rebate—as long as over 50% of the home is your or a relative’s primary residence.
🔑 Key Note: You must check the box for “Bed and Breakfast” on your rebate form to claim.
How & Where to Submit Your Application
You can file your forms:
Online via CRA’s My Business Account
Or Mail them based on your location:
Ontario: Sudbury Tax Centre
All other provinces: PEI Tax Centre
Use CRA’s Digital Tools
You can:
File returns and rebates online
Authorize representatives
Set up PAD (Pre-Authorized Debit) payments
Track rebate status and view correspondence
🔑 Key Note: Filing online is faster and recommended.
📞 Need Help?
For questions:
Visit the CRA Housing Rebate page
Call CRA at 1-800-959-5525
TTY users: 1-800-665-0354
