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1Repair Windows errors before they cause bigger problems2Fix the driver behind crashes, sound loss and screen glitches3Clear out junk files and repair common Windows errorsIf you are buying a qualifying newly built home from a builder, first ask whether the builder will credit the first-time home buyer (FTHB) GST/HST rebate at closing. If it will, you complete and sign Form GST190 (and, where applicable in Ontario, Form RC7190-ON) and give the forms to the builder or closing lawyer. If the builder will not credit the rebate, you file the claim yourself with the Canada Revenue Agency (CRA) through My Account or by mail. The usual filing deadline is two years after ownership transfers, or after possession for certain leased-land arrangements.
The rebate can return up to 100% of the GST or federal part of HST, to a maximum of $50,000. Eligibility depends on your first-time-buyer history, citizenship or residency status, the home’s use as your primary residence, the home’s value, and construction and closing dates.
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What the FTHB GST/HST rebate covers
The CRA’s first-time home buyer GST/HST rebate is intended for an eligible individual who buys, builds, or substantially renovates a first home. For a qualifying new build purchased from a builder, it can recover the GST or the federal part of HST paid on the home, subject to the value limits and the $50,000 maximum.
The rebate does not automatically cover every tax amount shown on a closing statement. In Ontario, a separate provincial HST component may require Form RC7190-ON. The federal and Ontario portions must be claimed under the applicable rules and forms.
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On March 17, 2026, the CRA said: “The CRA is now accepting applications for the new first-time home buyers’ (FTHB) GST/HST rebate, one of the ways the Government of Canada is making homes more affordable.”
How the home-value phase-out works
The maximum is available for a home valued at or below $1 million. The rebate is reduced on a straight-line basis when the value is above $1 million and below $1.5 million, and no FTHB rebate is available at $1.5 million or more.
| Home value used for the CRA test | Maximum FTHB rebate | How to interpret it |
|---|---|---|
| $1,000,000 or less | Up to $50,000 | Up to 100% of eligible GST or the federal part of HST, subject to the tax actually paid. |
| More than $1,000,000 and less than $1,500,000 | Reduced proportionally | Use the straight-line phase-out between the two thresholds. |
| $1,500,000 or more | $0 | The FTHB rebate is unavailable at or above this value. |
For a value in the phase-out range, the maximum before applying the tax-paid limit is:
$50,000 × ($1,500,000 − home value) ÷ $500,000.
For example, a home value of $1.2 million produces a maximum of $30,000 under that formula. Your actual claim cannot exceed the eligible GST or federal HST paid, and CRA’s calculation controls the final amount.
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Check eligibility before you file
Confirm every condition before choosing a form. A closing date alone does not make a purchase eligible.
- Age and status: You are generally at least 18 and are a Canadian citizen or permanent resident.
- First-time ownership test: During the purchase year or the previous four calendar years, you did not live in a home owned by you or by your spouse or common-law partner.
- No prior FTHB GST/HST rebate: You have not previously received this rebate.
- Qualifying home: The property is newly built or substantially renovated. Qualifying forms of housing can include a leased-land home, mobile home, floating home, or co-op housing where the CRA conditions are met.
- Primary residence: You intend to use the home as your primary place of residence rather than as an investment or ordinary rental property.
- Timing for a builder purchase: The agreement is generally dated on or after March 20, 2025 and before 2031; construction begins before 2031; substantial completion occurs before 2036; and ownership transfers before 2036.
The first-time test is measured at the relevant transfer or completion point, not simply when you make an offer. For a purchased home, the relevant date is generally when ownership or possession transfers. For an owner-built home, the applicable completion or first-occupancy rule applies instead.
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Decide who will submit the claim
There are two routes for a home bought from a builder. Ask this question before closing: Will the builder pay or credit the FTHB rebate on my statement of adjustments?
| Filing route | Who files with CRA | Form | Typical deadline trigger | Tax components |
|---|---|---|---|---|
| Builder credit at closing | Builder submits the signed claim | GST190; add RC7190-ON for the applicable Ontario provincial HST component | Ownership transfer, or possession for a qualifying leased-land arrangement | Federal GST or federal HST; Ontario provincial portion only where the Ontario form and rules apply |
| No builder credit | Buyer files directly | GST190; include required supporting documents and any applicable RC7190-ON | Ownership transfer, or possession for a qualifying leased-land arrangement | Same tax components, claimed by the buyer |
| Home you built or substantially renovated | Buyer files directly | GST191 | Applicable substantial-completion or qualifying first-occupancy date | Eligible GST or federal HST, with any provincial component handled under the applicable rules |
A builder’s promise to “handle the rebate” is not the same as a confirmed credit. Get the arrangement and the amount shown in the purchase or closing paperwork, and make sure you know whether the builder is submitting a claim or merely giving you instructions to file one.
How to claim the rebate when the builder credits it
- Ask for the builder’s election and amount. Confirm whether the credit will appear at closing and which portion of tax it covers. Ask the builder or closing lawyer which documents they require.
- Complete Form GST190. Enter the purchaser details, property information, purchase and transfer details, and rebate calculation. Sign the form; an unsigned form cannot support the claim.
- Add the Ontario form when applicable. For an Ontario builder purchase that includes a claim for the provincial HST component, complete and sign Form RC7190-ON as directed by the current CRA instructions.
- Deliver the signed forms. Give GST190 and, if required, RC7190-ON to the builder or the lawyer handling the closing. Do not send the builder route forms to CRA yourself unless CRA or the closing professional specifically instructs you to do so; the builder submits the claim.
- Check the closing statement. Verify that the credited amount and the tax figures on the statement of adjustments match the agreement. Keep a copy of every signed form and the final statement.
The builder’s credit can reduce the cash you need at closing, but it does not remove your responsibility to provide accurate information. If the claim is later rejected because you did not meet the conditions, the credited amount may have to be repaid under the terms of your agreement.
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How to file yourself when the builder does not credit the rebate
If the builder declines to credit the rebate, or the closing documents leave the rebate for you to claim, submit Form GST190 directly to CRA. The CRA allows direct filing through My Account or by mail.
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- Complete GST190. Use the builder-purchase form and enter the actual transfer details and tax amounts. Apply the home-value phase-out rather than assuming the full $50,000 maximum.
- Include supporting evidence. Add documents CRA requests or that establish the tax paid, the transfer or possession date, and your primary-residence intention.
- Submit through My Account or by mail. Retain a complete copy, including attachments and proof of submission.
- Monitor the claim. CRA processes claims first-in, first-out. Respond promptly if it asks for clarification or additional records.
The normal deadline is two years from the date ownership transfers. For qualifying leased-land arrangements, the deadline can run from possession instead. Use the date that applies to your legal arrangement, not the date you first moved furniture in or the date you received a tax invoice.
How to claim for a home you built or substantially renovated
A self-built or substantially renovated home follows a different route from a builder purchase. File directly with CRA using Form GST191, through My Account or by mail.
- Identify the applicable base date. CRA’s rules can use substantial completion or a qualifying first-occupancy date, depending on the facts.
- Complete GST191. Report the construction or renovation details, eligible tax paid, and the information needed to establish that the home became your primary residence.
- Assemble proof. Keep land and construction records, invoices showing GST or HST, occupancy evidence, and records linking the work to the home.
- File within two years of the applicable base date. The date is not necessarily the date the first contractor started work.
Because completion and occupancy dates can be disputed in complex projects, preserve a dated record of when the home became substantially complete and when qualifying occupancy began.
Documents to keep for a defensible claim
CRA can request additional information after you file. Keep the originals or clear copies until the claim is resolved and for the period required by your tax-record obligations.
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- Agreement of purchase and sale, including amendments and schedules.
- Statement of adjustments, closing statement, or equivalent document showing the transfer and tax amounts.
- Invoices, receipts, or other proof of GST or HST paid.
- Evidence of ownership transfer or possession, such as the closing record or qualifying lease documentation.
- Occupancy evidence supporting use as your primary residence.
- For an owner-built or renovated home, construction contracts, progress invoices, permits, completion records, and first-occupancy evidence.
- Copies of GST190, RC7190-ON where used, or GST191, plus proof of delivery or electronic submission.
Primary-residence evidence should be consistent with the address you use for government, financial, insurance, and utility records. A document that proves tax was paid does not by itself prove that the home was your primary residence.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Deadlines and date rules that commonly cause mistakes
Use the event that CRA’s rule specifies for your housing type. The following distinctions matter:
| Situation | Date that generally starts the two-year period | Why it matters |
|---|---|---|
| Home purchased from a builder | Ownership transfer | The closing or transfer date controls even if you signed the contract much earlier. |
| Qualifying leased-land arrangement | Possession, where CRA’s rule treats possession as the trigger | Possession can be the relevant event instead of registered ownership. |
| Home built or substantially renovated | Applicable substantial-completion or qualifying first-occupancy date | The correct date depends on the project’s facts and CRA’s completion and occupancy rules. |
Contract timing is a separate eligibility requirement for builder purchases: the agreement is generally on or after March 20, 2025 and before 2031, construction must begin before 2031, substantial completion must occur before 2036, and ownership must transfer before 2036. Meeting the contract date but missing a construction or transfer window can still make the purchase ineligible.
How long CRA processing takes
Beginning May 11, 2026, CRA says applicants should anticipate 120 days for processing. Claims are handled first-in, first-out. That is an expected processing period, not a promise that every claim will be completed within 120 days.
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Ontario: use the right provincial form
For an Ontario home purchased from a builder, Form GST190 is paired with Form RC7190-ON when the provincial HST rebate is being claimed. The forms serve different parts of the claim; do not assume that completing GST190 alone captures every Ontario amount.
The CRA’s GST190 information indicates that processing changes for Ontario’s enhanced new-housing rebate were expected in fall 2026. Before submitting an Ontario claim, check the current CRA instructions and the version of RC7190-ON that applies to your closing date and transaction. If your closing package was prepared before those changes, ask the builder or lawyer whether a revised form or calculation is required.
Common problems and how to correct them
The builder promised a credit, but it is missing from the closing statement
Ask the builder or lawyer to explain in writing whether the rebate will be credited, submitted separately, or left for you to claim. If no credit is provided, use the direct-to-CRA GST190 route and preserve the closing documents showing the tax paid.
You used GST191 for a builder purchase
GST191 is for a home you built or substantially renovated. A purchaser buying from a builder normally uses GST190. Contact the builder or CRA before filing a replacement claim so you do not submit conflicting forms.
You claimed the full $50,000 on a home above $1 million
Recalculate using the straight-line phase-out. At or above $1.5 million, the FTHB rebate is unavailable. Also compare the result with the eligible GST or federal HST actually paid; the claim cannot exceed the tax eligible for recovery.
You missed the two-year deadline
Identify the correct trigger date for your arrangement and calculate the deadline from that date. If the deadline has passed, obtain professional tax advice about whether any statutory relief is available; do not backdate a form or use an earlier occupancy date merely to fit the two-year window.
CRA asks for more proof of primary residence
Provide consistent records showing that you occupied or intended to occupy the home as your primary residence. Explain unusual timing, such as a delayed move caused by construction, with dated documents rather than relying on a general statement.
The claim is delayed
Check that every required signature, schedule, calculation, and attachment was included. Keep proof of submission, then respond quickly to any CRA request. Processing is first-in, first-out, so an otherwise complete claim may still take time.
Quick Recap
A practical filing checklist
- Confirm you meet the age, citizenship or permanent-resident, first-time ownership, prior-rebate, qualifying-home, and primary-residence conditions.
- Check the builder contract date, construction start, substantial-completion, and ownership-transfer windows.
- Determine the home’s value category and calculate any phase-out before relying on a $50,000 maximum.
- Ask the builder whether it will credit the rebate and identify the federal and, if applicable, Ontario portions.
- Use GST190 for a builder purchase, adding RC7190-ON when the Ontario provincial component is being claimed.
- Use GST191 for a home you built or substantially renovated.
- Collect the agreement, closing or completion records, proof of tax paid, occupancy evidence, and copies of all forms.
- File through the correct route before the two-year deadline and retain proof of submission.
- Allow for CRA’s stated 120-day processing expectation beginning May 11, 2026, and answer information requests promptly.
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