Purchasing a new home in Canada often involves significant GST or HST costs. If you recently bought a new build from a developer or constructed your own residence, you may be eligible for the GST/HST New Housing Rebate. Filing this application online through the Canada Revenue Agency (CRA) portal is the fastest way to recover these costs and simplify your paperwork.
Important Resources & Disclaimer
This guide is for educational purposes and does not constitute official tax advice. Always verify your specific eligibility with the CRA before submitting your application.
How to Apply for the GST/HST New Housing Rebate Online
The online process depends on your legal status as a homeowner or a business owner. Follow the specific path below that matches your situation to ensure your application is processed correctly.
Path 1: For Individual Homeowners (CRA My Account)
Most residential property owners use the standard CRA My Account portal. This is the preferred method for personal home purchases.
Step 1: Sign In to Your Portal
Log in to your CRA My Account using your personal credentials or a recognized sign-in partner. You do not need a business number for this specific path.
Step 2: Locate the Rebate Section
Once you are logged in, navigate through the following menu options:
- Click on Tax returns
- Scroll down to find File a GST/HST rebate
- Click Start
Note: Read the “Before you begin” notice carefully before clicking continue.
Step 3: Select Your Specific Form
You must choose the correct form based on your specific purchase type:
- GST190: New home purchased from a builder (Most common)
- GST191: Owner-built or substantially renovated home
- GST495: Provincial HST rebate
- GST524: New residential rental property rebate
After selecting the form, choose your application type (e.g., Type 2 for House + land from the same builder). You will also be asked to confirm if you are a first-time home buyer or if the purchase price exceeds $1.5M.
Step 4: Upload Required Documentation
Have your digital files ready for upload. The CRA typically requires:
- Statement of Adjustments
- Invoice (if a mobile home)
- Rebate calculation worksheet (RC7190-WS)
- Provincial schedule (if applicable)
The maximum file upload size allowed is 150 MB.
Step 5: Finalize and Submit
Follow the remaining on-screen prompts to enter claimant information, property details, and builder information. Review your totals carefully before clicking submit. Save your confirmation number for your permanent records.
Path 2: For Business Owners (CRA My Business Account)
If you are filing the rebate through a business GST/HST account (RT0001), follow these specific steps:
Step 1: Log in to My Business Account
Use your business CRA credentials to access the professional portal.
Step 2: Access Your GST/HST Dashboard
From the Overview page, click on Accounts and select your specific GST/HST account (e.g., RT0001).
Step 3: Select File a Rebate
Scroll down to the GST/HST Filing Menu and click File a rebate.
Step 4: Choose GST190
Select GST190 – New Housing Rebate Application for Houses Purchased from a Builder. Follow the prompts to complete the application.
Quick Checklist: Documents to Have Ready
- Signed Purchase Agreement
- Statement of Adjustments
- Builder Information (Name, Address, GST/HST Number)
- Property Legal Description
- Completed RC7190-WS Worksheet
