Government Grants

GST/HST New Housing Rebate

Type:
Tax Break
Availability:
National

Summary

The CRA offers a rebate of the GST/HST paid for a newly built home, the materials required to build, and even certain renovations required.

Eligibility

In order to qualify for this rebate, you must meet the following requirements:

  • You must have purchased, renovated or built your home
  • The home must be your primary residence
  • Market value must not exceed $450,000

For your home to qualify for this rebate, it must fall into one of the following categories:

  • Houses
  • Shares in co-op housing complexes
  • Mobile home units
  • Floating homes

Additional Information

If the land your home is on is leased, you must take the FMV of the land and home into account when figuring out whether the property falls below $450,000 in value

How to Apply

If you purchased the home directly from the builder/developer:

  1. Complete Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder
  2. Have builder submit the form to CRA on your behalf

If you built the home yourself:

  1. Complete Form GST191-WS, Construction Summary Worksheet
  2. Complete Form GST191, GST/HST New Housing Rebate Application for Owner Built Houses
  3. Submit both forms to CRA

Resources

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