GST/HST New Housing Rebate

The CRA's publications and personalized correspondence are available in braille, large print, etext, or MP3 for those who have a visual impairment. For more information, go to about multiple formats or call 1-800-959-5525 .

Unless otherwise stated, all legislative references are to the Excise Tax Act, and the GST/HST Regulations. This guide uses plain language to explain the most common tax situations. It does not replace the law. La version française de ce guide est intitulée Remboursement de la TPS/TVH pour habitations neuves.

Table of contents

• What's new?
• Is this guide for you?
  • GST/HST and Quebec
  • Determining if you are a builder for GST/HST purposes
  • Determining what is considered a house for purposes of the new housing rebate
  • Primary place of residence
  • Multiple buyers
  • Owner-built houses
  • Houses purchased from a builder
  • Provincial new housing rebates
  • Other new housing rebate
  • GST/HST new housing rebate for owner-built houses
  • Substantial renovation, major addition, and conversion
  • Forms you have to fill out for an owner-built house
  • Documents you have to send us
  • Documents you have to keep
  • When will you receive your payment?
  • Filing deadlines: what is your base date
  • Part A – Claimant information
  • Part B – Construction information
  • Part C – Construction details
  • Part D – Construction summary totals
  • Part A – Claimant information
  • Part B – House Information
  • Part C – Type of construction and housing
  • Part D – Rebate calculation
  • Part E – Certification
  • Part A – House information
  • Part B – Ontario rebate calculation
  • Nova Scotia new housing rebate for houses purchased from a builder
  • Ontario new housing rebate for houses purchased from a builder
  • Forms you have to fill out for a house purchased from a builder
  • If the builder pays or credits the amount of the GST/HST new housing rebate to you
  • If the builder does not pay or credit the amount of the new housing rebate to you
  • Documents you have to keep
  • Which rebate application type to use
  • Application Type 1A or 2: You bought the house and land from the same builder
  • Application Type 1B or 5: You bought the house and lease the land from the same builder
  • Application Type 3: Co-operative housing
  • Part A – Claimant information
  • Part B – House Information
  • Part C – Housing and application type
  • Part D – Builder or co-op information
  • Part E – Claimant's certification
  • Part F – Rebate calculation
  • Section 1 – Rebate calculation for Application Type 1A or 2
  • Section 2 – Rebate calculation for Application Type 1B or 5
  • Section 3 – Rebate calculation for Application Type 3
  • Part A – House information
  • Part B – Ontario rebate calculation
  • Option 1
  • Option 2
  • Option 3
  • Handling business taxes online
  • Receiving your CRA mail online
  • Authorizing the withdrawal of a pre-determined amount from your Canadian chequing account
  • What if you need help?
  • Direct deposit
  • Forms and publications
  • Teletypewriter (TTY) users
  • Excise and GST/HST News
  • GST/HST rulings and interpretations
  • Service complaints
  • Formal disputes (objections and appeals)
  • Reprisal complaint

  Find out if this guide is for you

  This guide is for you if you are an individual and:

  • you bought a new or substantially renovated house, including a residential condominium unit, a duplex, a mobile home (including a modular home), and a floating home from a builder
  • you built, or hired someone else to build, a house on land the individual you own or lease
  • you substantially renovated, or hired someone to substantially renovate, your existing house
  • as part of a substential renovation to your existing house, you built, or hired someone else to build, a major addition
  • you converted a non-residential property into your house
  • you bought a share of the capital stock of a co-operative housing corporation (co-op)

  If there is more than one owner of the house, all of the owners must be individuals. An individual cannot claim a goods and services tax/harmonized sales tax (GST/HST) new housing rebate if a partnership or corporation also owns the house.

  Partnerships and corporations are not entitled to claim the new housing rebate.

  Rental properties – If you bought or built a house or other building that you intend to lease to individuals as a place of residence, see Guide RC4231, GST/HST New Residential Rental Property Rebate.

  GST/HST and Quebec

  In Quebec, Revenu Québec generally administers the GST/HST. If the physical location of your business is in Quebec, you have to file your returns with Revenu Québec using its forms, unless you are a person that is a selected listed financial institution (SLFI) for GST/HST or Quebec Sales tax (QST) purposes or both. For more information, see the Revenu Québec publication IN-203 V, General Information Concerning the QST and the GST/HST, or call 1-800-567-4692. If you are an SLFI go to Financial institutions.

  What's new?

  W e list the major changes below.

  New rules for multiple buyers

  Effective April 19, 2021, changes have been made to the GST/HST New Housing Rebate rules for multiple buyers, such as in situations where an unrelated purchaser was added to the agreement of purchase and sale. These amendments will generally apply to a supply made under an agreement of purchase and sale entered into after April 19, 2021. For more information, see Multiple buyers.

  Online services for representatives

  Authorized representatives can now register for email notifications from the CRA on behalf of their business clients by entering an email address when filing a GST/HST NETFILE return.

  Online services for non-business individuals

  You can now file your Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses, Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder (application types 2, 3 and 5), and Form GST524, GST/HST New Residential Rental Property Rebate Application, using the CRA’s My Account service. For more information, see My Account for Individuals.

  Definitions

  Builder, has a very specific meaning that is not limited to a person who physically constructs housing. For more information, see Determining if you are a builder for GST/HST purposes.

  Co-operative housing corporation (co-op) means a corporation established to provide a residential unit to its members by way of lease, licence, or similar arrangement for occupancy as a place of residence. A co-op must operate at or near cost, at least 90% of the co-op's members must be individuals or other co-ops who hold at least 90% of the co-op's shares, and none of the co-op members (except for other co-ops) can have more than one vote in the affairs of the co-op .

  Duplex means a building that contains two residential units under one legal title (separate legal title does not exist for the individual units). This includes a single-family house that has a separate apartment for rent. If the housing is a condominium, it is not a duplex for purposes of this guide.

  For the purposes of the GST/HST new housing rebate, a condominium is not a duplex. For the purposes of the GST/HST new housing rebate and the GST/HST new residential rental property rebate, a duplex is a single unit residential complex.

  Fair market value (FMV) generally means the highest price, expressed in dollars, that property or services would bring in an open and unrestricted market, between a willing buyer and a willing seller who are both knowledgeable, informed, and prudent, and who are acting independently of each other. Fair market value does not include the GST/HST payable on the fair market value of the property, fair market value does not include any provincial land transfer taxes payable on the sale.

  Floating home means a structure that is made up of a floating platform and a building that is permanently affixed to the floating platform and that is designed to be occupied as a place of residence for individuals. A floating home does not include any freestanding appliances or furniture sold with the structure, and it cannot be readily adapted for self-propulsion (it is not a house-boat or pleasure craft).

  Major addition, for the purposes of new housing rebates, means work on a house that is so significant that the result is viewed as a newly built house. The addition, by itself, would not be considered to result in a newly built house. Significant physical and functional changes also have to be made to the existing house so that the resulting structure would be seen as a newly constructed house.

  The addition should at least double the size of the livable areas of your existing house, which is absorbed into the new one. An example would be making significant structural changes to the appearance and layout of an existing bungalow and adding a full second story.

  Mobile home means a building, the manufacture and assembly of which is completed or substantially completed, that is:

  • equipped with complete plumbing, electrical, and heating facilities
  • designed to be moved to a site for installation on a foundation and connection to service facilities
  • to be occupied as a place of residence

  A mobile home may include a modular home, but it does not include travel trailers, motor homes, camping trailers, or other vehicles or trailers designed and used for recreational purposes. A mobile home does not include any freestanding appliances or furniture sold with the home.

  Modular home means a factory-built house or building intended for residential occupancy made up of modules, with three walls and a roof or ceiling.

  For GST/HST purposes, a modular home must be:

  • equipped with complete plumbing, electrical, and heating facilities
  • designed to be moved to a site for installation on a foundation and connected to service facilities
  • used as a place of residence

  In addition, the modules are to be in as finished a condition as possible before leaving the manufacturer's premises, considering that they must be transported. A modular home does not include any freestanding appliances or furniture sold with the structure.

  If a modular home is considered to be a mobile home, then all references to mobile home in this guide include the modular home. In this case, see Modular home, mobile home, and floating home for the options available for claiming a new housing rebate. If a modular home is not considered to be a mobile home, a new housing rebate for an owner-built house may be available, see New housing rebate for owner-built houses.

  Participating province means a province that has harmonized its provincial sales tax with the GST to implement the harmonized sales tax (HST). Participating provinces include New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, and Prince Edward Island, but do not include the Nova Scotia offshore area or the Newfoundland offshore area except to the extent that offshore activities, as defined in subsection 123(1) of the Excise Tax Act, are carried on in that area.

  Possession, in respect of real property for GST/HST purposes, generally means that you are entitled to hold, control, or occupy the property. For example, if you pay the property taxes, have the right to alter the land, control entry or access to the property, or obtain insurance coverage, you may be considered to have possession of the property. For more information, see GST/HST Memorandum 19.1, Real Property and the GST/HST.

  Primary place of residence of an individual generally means the residence that the individual lives in on a permanent basis. An individual may have more than one residence, but is considered to have only one primary place of residence. For more information, see Primary place of residence.

  Purchase price, for the purposes of GST/HST housing rebates, means the total amount paid for a new house not including:

  • any GST/HST payable for the purchase
  • if the builder credited the new housing rebate reducing the total amount payable for the house, the amount of the rebate by which the builder reduced the amount payable
  • land transfer taxes or any provincial sales tax that may be payable by the purchaser
  • fees charged by persons other than the builder, such as lawyer’s fees or survey costs paid to appraisers
  • payments for goods and services paid directly to trade contractors other than the builder, even if these goods and services relate directly to the unit

  Real property includes:

  • a mobile home or floating home and any leasehold or ownership interest in such property
  • in Quebec, immovable property and every lease of such property
  • in any other place in Canada, all land, buildings of a permanent nature, and any interest in real property

  Registrant means a person that is registered or required to be registered for the GST/HST.

  Relation of an individual means another individual who is related by blood, marriage, common-law partnership, or adoption within the meaning of the Income Tax Act.

  Blood relation is limited to parents, children, or other descendants or siblings. Marriage relation includes a spouse or a person who is connected to the spouse by blood. Common‑law partnership includes a common‑law partner or adoption.a person who is connected to the common‑law partner by blood. Adoption is the relation between the adoptive parent and the individual that has been adopted, either legally or in fact, as the child of the parent or of an individual who is connected to the parent by blood (except a brother or sister). For the purposes of the GST/HST new housing rebate only, a relation can also be a former spouse, or a former common-law partner.

  Residential condominium unit, for the GST/HST new housing rebate purposes, means a housing unit that is for use as a place of residence and that is, or is intended to be, a bounded space in a building designated or described as a separate unit on a registered condominium or strata lot plan or description (or similar plan or description registered under provincial law). A residential condominium unit includes any interest in the common areas as well as any interest in land pertaining to ownership of the unit.

  For example, an apartment unit or a townhouse would generally be a residential condominium unit for GST/HST new housing rebate purposes if the unit:

  • is a housing unit that is for use as a place of residence
  • is registered as a condominium unit under provincial law
  • is owned under a deeded title separate from any other unit in a condominium building
  • can be sold separately from the other units in a condominium building

  Residential trailer park generally means a trailer park that includes at least two site, where both of the following conditions are met:

  • at least 90% of the sites are, or are intended to be, supplied under a lease, licence, or similar arrangement, under which continuous possession or use of a site is provided for a period of at least:
    
    • one month in the case of mobile homes or other residential units
    • twelve months in the case of travel trailers or motor homes, or similar vehicles that are not residential units

    A residential trailer park includes the land and any buildings and other appurtenances to the land that are reasonably necessary for use by the occupants, or for the operation of the park. If a person has two or more trailer parks that are located right beside each other, the conditions apply to all of the sites, and the trailer parks are considered to be one residential trailer park.

    Substantial completion – generally means that construction or substantial renovation of a house is at a stage of completion (generally 90% or more) where an individual can reasonably inhabit the premises. Minor repairs, adjustments, or outstanding upgrades are not considered to impair the use and enjoyment of the house as a place of residence.

    Substantial renovation (for purposes of the new housing rebates) – Major changes have to be made to meet the definition of a substantial renovation. In a major renovation project, the interior of a building is essentially gutted. Generally, 90% or more of the interior of the existing housing has to be removed or replaced to qualify as a substantial renovation (90% test).

    You do not have to remove or replace the foundation, exterior and interior supporting walls, roof, floors, and staircases to meet the 90% test.

    Only livable areas count towards a substantial renovation including finished basements and finished attics. Livable areas do not include garages or crawl spaces. Work done to partially complete a basement but not make it a livable basement does not count toward the 90% test.

    Trailer park of a person means a piece of land the person owns or leases and that is only composed of:

    • one or more sites where each site is, or is intended to be, supplied by the person by way of lease, licence, or similar arrangement to the owner, lessee, or person in occupation or possession of a mobile home, or a travel trailer, motor home, or similar vehicle or trailer, situated or to be situated on the site
    • other land that is reasonably necessary for:
      • the use and enjoyment of the sites by individuals residing in or occupying mobile homes, or travel trailers, motor homes, or similar vehicles or trailers, situated or to be situated on those sites
      • the purpose of operating the park

      Important terms

      Determining if you are a builder for GST/HST purposes

      Builder, for the purpose of GST/HST rebates, generally includes a person who is in the business of constructing or substantially renovating houses for sale. The house may be on land owned or leased by that builder. A builder may also include:

      • a manufacturer or vendor of a new mobile home or floating home
      • a person who buys an unoccupied new house for resale
      • a person who acquires an interest in a house while the house is under construction or substantial renovation, and completes or engages another person to complete the construction or substantial renovation
      • a person who has converted a non-residential property into a house without substantially renovating the property

      An individual is not a builder unless they acquired, built, or substantially renovated housing, or hired someone else to build or substantially renovate housing, in the course of a business or an adventure or concern in the nature of trade of the individual. For example, an individual who buys, builds, or substantially renovates a house to use as their primary place of residence is generally not a builder of that house for GST/HST purposes. For more information, see GST/HST Info Sheet GI-005, Sale of a Residence by a Builder Who is an Individual.

      A person hired to provide construction services on land that is leased or owned by someone else, and who does not have an interest in that land, is not generally considered to be a builder. For example, a contractor hired by an owner or a lessee of land to build a new house on the land is not considered to be a builder of the house.

      Determining what is considered a house for purposes of the new housing rebate

      A house, for the purposes of the GST/HST and/or applicable provincial new housing rebate, generally includes a detached or semi-detached single-unit house, a duplex, a condominium unit, a townhouse, a unit in a co-operative housing corporation, a mobile home (including a modular home), and a floating home. It may also include the land around and underneath the house that is reasonably necessary for its use and enjoyment as a place of residence. This is generally up to one half hectare (1.23 acres) and may include nearby buildings such as a detached garage or shed.

      A house may also include a bed and breakfast or similar establishment where rooms are rented for short-term accommodation to the public. If more than 50% of the house is occupied by the owner or a relation as a primary place of residence, a GST/HST and/or applicable provincial new housing rebate may be claimed in respect of the entire house. If 50% or less of the house is occupied by the owner or a relation as a primary place of residence, only the part that is the primary place of residence is eligible for rebate purposes.

      Note

      In very limited circumstances, a recreational unit may be considered a single-unit residential complex, where it is affixed to the land and modified to include the characteristics of a house. For more information, see GST/HST Policy Statement P‑104, Supply of Land for Recreational Units Such as Mini homes, Park Model Trailers, and Travel Trailers.

      Primary place of residence

      One of the conditions of eligibility for a new housing rebate to be available is that you must buy or build the house for use as your or your relation's primary place of residence.

      Your primary place of residence is generally a house that you own, jointly or otherwise, and that you intend to live in on a permanent basis. You may have more than one place of residence, but you are considered to have only one primary place of residence.

      Note

      If you buy or build a new house in Canada but your primary place of residence remains outside Canada, then your house in Canada would be a secondary place of residence and would not qualify for the new housing rebate.

      The following are examples of some of the factors we may consider to determine whether a house is your or your relation's primary place of residence for purposes of the new housing rebate:

      • whether you consider the house as your main residence
      • the length of time you inhabit the premises
      • the designation of that address on personal and public records such as:
        • mailing address
        • income tax (for example, forms or returns)
        • voting
        • municipal or school taxes
        • telephone listing

        To be eligible for the new housing rebate, your intent to use the house as your or your relation's primary place of residence must be evident at the outset of buying, constructing, or substantially renovating the house.

        For GST/HST new housing rebate purposes, a house is not your primary place of residence if, for example, your intention is to use the house as your primary place of residence upon some more distant occasion, such as retirement. Further, a recreational cottage or an investment property is not your primary place of residence for rebate purposes. No new housing rebate is available in these cases.

        Multiple buyers

        The GST/HST new housing rebate may be available if two or more individuals purchase a house or a share of the capital stock of a co-operative housing corporation, or if two or more individuals construct or substantially renovate or engage another person to construct or substantially renovate, a house, in respect of:

        • an agreement to acquire a house, or a share of the capital stock of a co-operative housing corporation (co-op), entered into after April 19, 2021
        • a house (other than a mobile home or floating home) if the construction or substantial renovation of the residential complex is substantially completed after April 19, 2021
        • a mobile home or floating home acquired, imported or brought into a participating province after April 19, 2021

        where the house or share of capital stock in a co-operative housing corporation is for use as the primary place of residence of any of the individuals, or a relation of any of the individuals.

        Rebates for new housing

        The GST/HST new housing rebate allows an individual to recover some of the GST or the federal part of the HST paid for a new or substantially renovated house that is for use as the individual's, or their relation's, primary place of residence, when all of the other conditions are met.

        Notes

        The new housing rebate is only available to individuals who meet all of the conditions for claiming the rebate. However, it is not available to an individual if the individual co-owns the housing with another person who is not an individual.

        The new housing rebate is not available to a corporation or a partnership.

        Owner-built houses

        You may be entitled to claim a GST/HST new housing rebate for an owner-built house if you:

        • built, or engaged someone else to build, a house on land that you already owned or leased
        • substantially renovated, or engaged someone else to substantially renovate, your existing house (at least 90% of the interior of the existing house must be removed or replaced to be a substantial renovation)
        • renovated, or engaged someone else to renovate, your existing house and built, or engaged someone else to build, a major addition to your house, to the extent that this is viewed as a newly built house (for example, the addition of a full second story to an existing bungalow). Adding a sun porch, sun room, family room, or bedroom by itself is not a major addition
        • converted a non-residential property into your house
        • purchased a new or substantially renovated mobile home or a new floating home from a builder of the home (this includes the manufacturer or vendor of the home) or you or someone you hired substantially renovated such a home

        For a mobile or a floating home, you can claim either the owner-built new housing rebate or the new housing rebate for a house purchased from a builder, mentioned below.

        Note

        If you renovated your house or built an addition to your existing house, see Substantial renovation, major addition, and conversion to determine if the work you have done is extensive enough to consider your house as new.

        Houses purchased from a builder

        You may be entitled to claim a GST/HST new housing rebate for a house purchased from a builder if one of the following apply:

        • you purchased a new or substantially renovated house (building and land) from a builder
        • you purchased a new or substantially renovated mobile home or a new floating home from a builder (this includes the manufacturer or vendor)
        • you purchased a share of the capital stock of a co-operative housing corporation (co-op) where the co-op has paid tax in respect of a new or substantially renovated house
        • you purchased a new or substantially renovated house from a builder where you leased the land from that builder under the same agreement to buy the house and the lease is for 20 years or more or gives you the option to buy the land

        Provincial new housing rebates

        One of the following provincial new housing rebates may be available for the provincial part of the HST whether the GST/HST new housing rebate for the federal part of the HST is available or not.

        Nova Scotia rebate

        If your house is located in Nova Scotia, you may qualify for a rebate for some of the provincial part of the HST that you paid to buy or build the new house (a Nova Scotia rebate is not available for the substantial renovation of a house). For more information, see Nova Scotia new housing rebate for owner-built houses or Nova Scotia new housing rebate for houses purchased from a builder.

        Ontario rebate

        If you paid the HST to buy, build, or substantially renovate a house located in Ontario you may be entitled to claim a provincial new housing rebate for some of the provincial part of the HST that you paid. For more information, see Ontario new housing rebate for owner-built houses or Ontario new housing rebate for houses purchased from a builder.

        Other new housing rebate

        GST/HST new residential rental property rebate

        If you buy, build, or substantially renovate housing to rent for long-term residential use by individuals as their primary place of residence, you are not entitled to claim the GST/HST new housing rebate. However, you may be entitled to claim the GST/HST new residential rental property rebate. For more information, see Guide RC4231 , GST/HST New Residential Rental Property Rebate.

        New housing rebates for owner-built houses

        GST/HST new housing rebate for owner-built houses

        For an owner-built house, as previously described, you can claim the GST/HST new housing rebate for some of the GST and/or the federal part of the HST that you paid to build the house if you meet all of the following conditions:

        • you built, or engaged someone else to build or substantially renovate the house (and in the case of a mobile home, floating home or modular home that is not a mobile home, purchased the home), as described in this guide, for use as your or your relation's primary place of residence (for more information, see Primary place of residence)
        • the fair market value of the house at the time that the work is substantially completed is less than $450,000 (the fair market value of the land, building and any other structures must be included in determining this value)
        • you or your relation is the first individual to occupy the house since the construction or substantial renovation began or you made an exempt sale of the house and transferred ownership before it was occupied by anyone (for information on when your sale of a house may be exempt, see Selling the house before anyone occupied it)
        • you paid the GST/HST on the purchase of the land, or an interest in the land, on which the house is situated and/or on the construction materials and services related to the construction or substantial renovation, or on the purchase of the mobile home or floating home

        Note

        If you are entitled to claim a new housing rebate for your purchase of a mobile or floating home, you have the option to claim either the new housing rebate for owner-built houses or the new housing rebate for purchasers of new housing from a builder. For a modular home, this option is only available if the modular home is considered to be a mobile home. For more information about your options, see Modular home, mobile home, and floating home.

        If two or more individuals construct or substantially renovate, or engage another person to construct or substantially renovate, a house, a new housing rebate may be available where the house is for use as the primary place of residence of any of the individuals, or a relation of any of the individuals, provided that all the other conditions for the rebate are met by at least one of the individuals. However, only one of the individuals may apply for the rebate (that is, only one can be the claimant).

        The conditions above, except for the $450,000 maximum, also apply for the Ontario new housing rebate.

        Selling the house before anyone occupied it

        If you made an exempt sale of the house and transferred the ownership to the purchaser before you, or anyone else, occupied it, you may be eligible to claim a new housing rebate if you had originally intended that the house would be the primary place of residence for you or a relation and all of the other conditions for the house rebate, discussed above, are met.

        Generally, your sale of a house will be exempt if you are not considered to be a builder of the house for GST/HST purposes and you did not claim any input tax credits for the GST/HST payable on costs incurred to build or substantially renovate the house.

        You may be the builder of the house for GST/HST purposes if you had a primary or secondary intention to sell the house instead of using it as your or your relation's primary place of residence. If you are a builder of the house, your sale of the house may be taxable and no new housing rebate would be available to you. For more information, see Info Sheet GI-005 , Sale of a Residence by a Builder Who is an Individual, and Guide RC4052, GST/HST Information for the Home Construction Industry.

        Nova Scotia new housing rebate for owner-built houses

        The Nova Scotia First Time Home Buyers rebate may be available to you if the owner-built house is located in Nova Scotia. If so, you have to claim the Nova Scotia rebate with the Province of Nova Scotia. For more information on this rebate, contact Service Nova Scotia and Municipal Relations.

        Ontario new housing rebate for owner-built houses

        An Ontario new housing rebate may be available even if the fair market value of the house is $450,000 or more.

        You are eligible to claim an Ontario new housing rebate if you are an individual who paid the HST to build or substantially renovate a house, build a major addition that forms part of a renovation of your house, or convert a non-residential building to residential use, that house is located in Ontario and is for use as your, or your relation’s, primary place of residence, and either:

        • you are eligible to claim a GST/HST new housing rebate for some of the federal part of the HST
        • the only reason you are not eligible to claim a GST/HST new housing rebate for some of the federal part of the HST is that the fair market value of the house is $450,000 or more

        The maximum Ontario new housing rebate amount for owner-built houses depends on whether you paid the HST on your purchase of the land. The rebate is limited to a maximum of $24,000 if you paid the HST on the purchase of the land, and $16,080 if you did not.

        Substantial renovation, major addition, and conversion

        You may be entitled to claim the GST/HST new housing rebate if you:

        • substantially renovated your existing house
        • converted a non-residential property into a house
        • built a major addition onto your existing house if, along with that addition, you also substancially renovated the existing house

        Note

        You may also be entitled to claim an Ontario new housing rebate if the house is located in Ontario.

        The following information will help you determine if the construction work you did to your house is extensive enough to qualify for the new housing rebate. You also have to meet all of the other eligibility conditions to be entitled to the new housing rebate. See Owner-built houses for all of these conditions.

        Substantial renovation

        If a house has been substantially renovated, it is generally treated as a newly built house.

        Only certain major changes will meet the definition of a substantial renovation. For a substantial renovation, the interior of a house is essentially gutted. Generally, 90% or more of the interior of an existing house is the minimum that has to be removed or replaced to qualify as a substantial renovation (90% test).

        You do not have to remove or replace the foundation, exterior and interior supporting walls, roof, floors, and staircases to meet the 90% test. If you do remove or replace any of these during a substantial renovation, the GST/HST paid for doing this or for the removal or replacement is also eligible for the rebate.

        Any fair and reasonable method can be used to determine if you meet the 90% test. For example, comparing the square metres of the renovated livable floor space to the total square metres of livable floor space of the house is an acceptable measure of the 90% test. You can also compare the square metres of the floor and wall space of the areas renovated to the total floor and wall space of the house.

        Only livable areas count toward a substantial renovation. This would include the main floor living areas and finished basements and attics. Livable areas do not include garages or crawl spaces, which are not considered when meeting the 90% test. Work done to partially complete a basement but not make it a livable basement does not count toward the 90% test. However, if all or part of an unfinished basement was renovated into a livable area, this area would be taken into account in applying the 90% test.

        A renovation of your basement, or adding a garage or a deck to your existing house, by itself, would not meet the definition of a substantial renovation and you would not qualify for the new housing rebate.

        An addition to a house is not in itself considered to be a substantial renovation, as it is the existing house that must be substantially renovated. For example, if a 700 square foot bungalow is being renovated and a 100 square foot addition is added, the 90% test does not consider the addition. However, if the renovation of the 700 square foot bungalow is found to be a substantial renovation, the GST/HST paid on the addition is also eligible for the GST/HST new housing rebate.

        Major addition

        You may qualify for the GST/HST new housing rebate when you build, or engage someone else to build, an addition to your house, along with the substantial renovation of the existing house. The work must be so great that the result is viewed as a newly built house.

        The construction of a porch, sunroom, family room, or bedroom by itself is not considered to be a major addition.

        Conversion

        When you convert a property from non-residential use into your house, it is considered a substantial renovation, even if the extent of the work, if any, does not meet the requirements for substantial renovation (as described in Substantial renovation). You then qualify for the GST/HST new housing rebate if you meet all of the other conditions for claiming the rebate.

        If you buy a building that was used by a person for non-residential purposes and the building is for use as your, or your relation's, primary place of residence, the GST/HST new housing rebate is available for a part of any GST/HST paid on the purchase and other improvements made to convert the building if you meet all of the other conditions for claiming the rebate.

        If you held or used the building as capital property in your business, and you begin to use the building as your residence, you are considered to have sold and repurchased the property and have to pay the GST/HST to the CRA, calculated on the fair market value of the property. If you meet all of the conditions for the GST/HST new housing rebate, you can include the GST/HST that you paid to the CRA, plus the GST/HST you paid in improvements, in your rebate calculation.

        If you paid the GST/HST when you first bought the building to hold or use as capital property in your business and you were not entitled to claim an input tax credit (ITC) for all or part of the GST/HST you paid on the purchase or on any improvements you made to the building before you began to use it as your residence, you may be entitled to claim an ITC or a rebate. For more information, call 1-800-959-8287 .

        Forms you have to fill out for an owner-built house

        Form GST191-WS, Construction Summary Worksheet. You have to fill out this form first. It will help you determine the amount of the GST/HST you paid during the construction and it will help determine if you qualify for the rebate. You must fill out this form even if you are only claiming the Ontario new housing rebate.

        Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses. You have to fill out this form to claim your owner-built home rebate. If you are entitled to claim a new housing rebate for some of the GST or federal part of the HST you paid, you will calculate your rebate amount on this form. If you are only eligible to claim an Ontario new housing rebate, you still have to fill out all of Form GST191, except for Part D .

        If the house is located in Ontario, in addition to filling out Form GST191-WS and Form GST191, you can use Form RC7191-ON, GST191 Ontario Rebate Schedule, to calculate your Ontario new housing rebate.

        If the rebate is for a property in Ontario, once you have filled out Form GST191 WS, Form GST191, and if you are entitled to claim the Ontario new housing rebate, Form RC7191 ON as well, send these forms together to:

        Sudbury Tax Centre
        1050 Notre Dame Avenue
        Sudbury ON P3A 5C1

        If the rebate is for a property located anywhere else in Canada, once you have filled out Form GST191 WS and Form GST191 , send these forms together to:

        Prince Edward Island Tax Centre
        275 Pope Road
        Summerside PE C1N 6A2

        Sending your rebate claim online

        To send your new housing rebate claim for an owner-built house online using My Account, fill out and upload Form GST191-WS , Construction Summary Worksheet, to My Account before filling out the information from Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses. To claim the Ontario new housing rebate for owner built houses, you also have to fill out Form RC7191-ON, GST191 Ontario Rebate Schedule, online. For more information, go to My Account.

        Documents you have to send us

        In most cases, you do not have to send supporting documentation with your application. However, you do have to send invoices with your worksheet where the vendor did not charge GST/HST on the invoice (photocopies of these invoices will be accepted). You also may be contacted and requested to submit proof of occupancy.

        Documents you have to keep

        Keep a copy of the completed forms. You also have to keep all your original invoices and the other documents you used to fill out the forms for six years in case we ask to see them.

        Only original invoices in the name of the claimant or the co-owners are acceptable. We do not accept photocopies, credit card or Interac slips, or account statements, without the original invoices. We do not accept estimates or quotes as proof. If we ask you to send your invoices to the CRA, we will return them.

        When will you receive your payment?

        Because all claims are subject to audit, you may experience a delay of up to six months before receiving your payment. The processing of your claim may be delayed or your rebate denied if the forms are not completed in full, the rebate calculation is incorrect, or if the required documents are not submitted with your application.

        Filing deadlines: what is your base date

        The following three situations will help you determine which filing deadline applies to you if you are filing a rebate for an owner-built house. The filing deadline for the Ontario new housing rebate is the same as the filing deadline for the GST/HST new housing rebate.

        Situation 1 – House occupied after the construction or substantial renovation is substantially completed

        If you or your relation is the first to occupy the house after the construction or substantial renovation is substantially complete, you can apply for the rebate after the house is occupied.

        Enter your base date for your filing deadline in Part B of Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses. In this situation, your base date is the date the construction or the substantial renovation is substantially completed.

        You have up to two years after your base date to claim the rebate. You can include the GST/HST you paid for the construction of the house and the purchase of the land, or interest in the land, on which you built the house, if any, as long as you paid that tax by the date you file your rebate application.

        Example

        Hassan started building his house in September 2020. The house is substantially completed on April 30, 2021, and he moves in on May 31, 2021. According to the rule in Situation 1, the earliest that he can apply for the rebate is May 31, 2021 (the day he first occupied the house). However, his base date used to determine his filing deadline is April 30, 2021 (the day construction was substantially completed). Hassan enters April 30, 2021, in Part B of Form GST191. This means that he has until April 30, 2023, to claim the rebate for a part of the GST/HST he paid to build his house, as long as the tax he includes in his claim was paid before the date he files his rebate application.

        Situation 2 – Exempt sale of the house before it is occupied

        If you made an exempt sale of the house and transferred ownership to the purchaser before it was occupied by anyone, you can apply for the rebate after the house is sold.

        Enter your base date for your filing deadline in Part B of Form GST191. In this situation, your base date is the earlier of the following two dates:

        • the date you transfer ownership to the purchaser
        • the date the construction or substantial renovation is substantially completed

        You have up to two years after your base date to claim the rebate. You can include the GST/HST you paid for the construction of the house and the purchase of the land, or interest in the land, on which you built the house, if any, as long as you paid that tax by the date you file your rebate application.

        Situation 3 – House occupied before construction or substantial renovation is substantially completed

        If you or your relation is the first to occupy the house and this occurs before the construction or substantial renovation is substantially completed, you can apply for the rebate after the construction or substantial renovation is substantially completed.

        Enter your base date for your filing deadline in Part B of Form GST191. In this situation, your base date is the earlier of the following two dates:

        • the day that is two years after the day you or a relation first occupied the house after the construction or substantial renovation has begun
        • the date the construction or substantial renovation is substantially completed

        You have up to two years after your base date to claim the rebate. You can include the GST/HST you paid for the construction of the house and the purchase of the land on which you built the house, if any, as long as you paid that tax by the date you file your rebate application.

        However, do not include in your rebate calculation any GST/HST that became payable more than two years after the day you or a relation first occupied the house after the construction or substantial renovation began.

        Example

        France and Tony started building their house in March 2020. They moved in on June 30, 2021. Construction was substantially completed on November 20, 2021. The earliest date to file the rebate application is November 20, 2021 .

        France or Tony enter November 20, 2021 , in Part B of Form GST191, as the base date, which is the earliest of the following dates:

        • June 30, 2023 , which is the date that is two years after the day they first occupied the house
        • November 20, 2021 , which is the date the construction is substantially completed

        This means that France or Tony have until November 20, 2023 , to claim the rebate. However, any GST/HST that became payable after June 30, 2023 , cannot be included in the rebate calculation.

        Late-filed rebate applications

        If, due to extraordinary circumstances, you were prevented from filing your rebate application for an owner-built home by the applicable deadline, we will consider a request to accept your late-filed rebate application. Such extraordinary circumstances may include: natural or human made disasters, such as a flood or fire; civil disturbances or disruptions in services, such as a postal strike; serious illness or accident; or serious emotional or mental distress. We will also consider a request to accept a late-filed owner- built home rebate application where the delay resulted primarily from our actions, for example if we provided you with inaccurate information.

        Note

        This applies only for owner built homes. It does not apply if you purchased a house from a builder.

        How to fill out Form GST191-WS

        You have to fill out and submit Form GST191-WS, Construction Summary Worksheet with your rebate application. Fill out this form before you fill out Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses or a provincial rebate schedule (if applicable).

        As all claims are subject to audit, make sure this worksheet is completed in full to avoid a delay in processing your claim or having it denied.

        Part A – Claimant information

        You have to fill out this part.

        Part B – Construction information

        Enter the construction start and end dates, the dimensions of the new construction, substantial renovation, or major addition, and the fair market value. Fill out the other parts only if they apply to you.

        Note

        You are not eligible to claim a new housing rebate for a major addition unless you also renovate your existing house and the work is so extensive that your entire house is viewed as a newly built home. For more information, see Substantial renovation, major addition, and conversion.

        Part C – Construction details

        This part lists the expenses that qualify for the rebate. Certain expenses do not qualify. A number of these are listed in Part C on page 4 of the form.

        In Part C , you have to enter details from the construction invoices for each expense that is eligible for the rebate, whether or not the GST/HST was charged. Do not enter details from quotes or estimates.

        For each expense that is eligible for the rebate, enter the vendor's name, the vendor's nine-digit business number (often called the GST/HST number), the invoice date, and the invoice number. If an invoice does not identify the vendor's business number, fill out the line, but do not enter anything in the column "Vendor's business number". Use a tick mark to indicate whether the invoice is for labour only ( column L ), materials only ( column M ), or for both labour and materials (tick both columns L and M ). You also have to enter the total amount of the invoice.

        The last columns are used to identify the amount of the GST/HST paid at the applicable rates.

        The following information will help you to fill out Part C :

        1. Land purchase – cost of land or interest in land. If you purchased land, record it as a separate item on line 1 . Record the name of the person or company that previously owned the land, not the lawyer's name. Record any legal fees paid for the land on line 37 .
        2. General contractor – if you hire a general contractor to build your house and you pay the general contractor directly for the construction costs, use this line to record the cost. In this case, the majority of the following subheadings will then not be applicable.
        3. Architectural and engineering – include costs for blue prints, plans, drawings, surveys, and labour.
        4. Site preparation – includes costs for an access road, excavation, lot clearing, fill, rough grading, and labour.
        5. Demolition – includes labour.
        6. Utility connections – water and sewer, natural gas, electricity, and other - includes labour.
        7. Excavation and backfill – includes shoring, earth hauling and labour.
        8. Footings, foundation – includes insulated concrete forms (ICF), preserved wood foundations (PWF), cement, concrete blocks, gravel, sand, weeping tile, parging, rebar and reinforcing steel, and labour.
        9. Waterproofing – includes termite protection and labour.
        10. Framing – (floor, wall, and roof) all rough framing including posts, joists, plywood, cross bracing, studs, sheathing, trusses, gables, rough stairs, plates, hardware, and labour.
        11. Concrete finishing – garage includes carport slab, stairs, precast decks and walls, and labour; basement includes basement floor and labour.
        12. Plumbing – includes all rough plumbing and labour.
        13. Electrical wiring, outlets – includes all rough electrical and labour.
        14. HVAC (heating, ventilation, A/C) – includes furnace, thermostats, ductwork, ventilation, air conditioner, hardware, and labour.
        15. Roofing: shingles, others – includes roofing materials and labour.
        16. Masonry – includes chimney, fireplace, brick veneer, brick/stone wall, masonry flooring, and labour.
        17. Windows and doors - includes windows, skylights, storm windows and doors, exterior doors, interior, closet, sliding glass, and French doors, hardware, and installation.
        18. Garage door(s) – includes hardware and installation.
        19. Insulation – roof and ceiling includes labour; walls includes foundation insulation, whether installed on exterior or interior, and labour; vapour barrier includes weather stripping and labour.
        20. Exterior finish – siding includes shutters, posts and columns, cornices and rake trim, hardware, and labour; eavestroughing includes downspouts and labour; soffit and fascia includes labour.
        21. Exterior painting – includes labour.
        22. Drywall – includes labour for hanging and finishing.
        23. Flooring – resilient flooring includes linoleum, laminate, and installation; carpeting includes installation; hardwood flooring includes installation; staircase includes finished staircase and labour.
        24. Ceramic tile – includes installation.
        25. Trim carpentry – includes mouldings, panelling, closet shelving, trim carpentry, hardware and labour.
        26. Cabinets/vanities – includes kitchen cabinets, countertops, bathroom cabinets and vanities, hardware, and labour.
        27. Built-in appliances – includes labour.
        28. Plumbing fixtures – includes finished plumbing fixtures such as tub, shower pan, toilet, bidet, sinks, water heater, laundry tub, and labour.
        29. Lighting fixtures – includes light fixtures, switches, plates, receptacles, and labour.
        30. Interior decoration – painting includes labour; wall coverings, and drapery hardware include labour.
        31. Landscaping – includes fill and topsoil, trees, shrubs, grass (including seed), irrigation system, and labour.
        32. Driveway – includes material and labour.
        33. In-ground swimming pool – includes labour.
        34. Outdoor patio – includes labour.
        35. Decks – includes labour.
        36. Fencing – includes labour.
        37. Legal fees – on construction of the house and for land purchase. Do not include legal fees for obtaining a mortgage.
        38. Well – drilling and labour.
        39. Security system – purchase and installation of a pre-wired security system.
        40. Septic system – includes labour.
        41. Mobile home.
        42. Modular home.
        43. Floating home.
        44. Equipment rental – only equipment directly related to the construction.

        Use "Others (specify)" to enter the information on items that are not listed in the worksheet.

        If you have several invoices from the same vendor, you may add up all the invoices from that vendor and record the information on one line. In that case, do not enter anything in the column "Invoice number." The column "Invoice date" should indicate the date of the first invoice from that vendor. Give a brief description of the property (for example, drywall) or services purchased from that vendor, the total amount of the invoices (including the GST/HST), and the total amount of the GST/HST paid.

        Part D – Construction summary totals

        Enter the totals in Part D using amounts from Part C . This will determine the amount of tax paid that you will use to calculate your rebate amount on Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses and, if you are entitled to claim the Ontario new housing rebate, on Form RC7191-ON, GST191 Ontario Rebate Schedule.

        • The amount in Box 1 is the total amount of the GST you paid at 5%, if any. Enter this amount on line A in Part D of Form GST191-WS and on line A on page 3 of Form GST191.
        • The amount in Box 2 is the total amount of the GST you paid at 6%, if any. Enter this amount on line B in Part D of Form GST191-WS and on line B on page 3 of Form GST191.
        • The amount in Box 3 is the total amount of the GST you paid at 7%, if any. Enter this amount on line C in Part D of Form GST191-WS and on line C on page 3 of Form GST191.
        • The amount in Box 4 is the total amount of the HST you paid at 12%, if any. Do the calculation for that line and enter the result on line 1 in Part D of Form GST191-WS.
        • The amount in Box 5 is the total amount of the HST you paid at 13%, if any. Do the calculation for that line and enter the result on line 2 in Part D of Form GST191-WS.
        • The amount in Box 7 is the total amount of the HST you paid in 2013 or later, at 14%, if any. Do the calculation for that line and enter the result on line 3 in Part D of Form GST191-WS.
        • The amount in Box 9 is the total amount of the HST you paid in 2010 or later, at 15%, if any. Do the calculation for that line and enter the result on line 4 in Part D of Form GST191-WS.
        • Add the amounts from lines 1, 2, 3, and 4 and enter the result on line D in Part D of Form GST191-WS and on line D on page 3 of Form GST191.
        • The amount in Box 6 is the total amount of the HST you paid at 14% before 2008, if any. Do the calculation for that line and enter the result on line E in Part D of Form GST191-WS and on line E on page 3 of Form GST191.
        • The amount in Box 8 is the total amount of the HST you paid at 15% before 2007, if any. Do the calculation for that line and enter the result on line F in Part D of Form GST191-WS and on line F on page 3 of Form GST191.

        Use the amount(s) you calculated on Form GST191-WS to fill out Form GST191.

        How to fill out Form GST191

        You can only apply for the new housing rebate once for each house using a single application form. You cannot file another rebate application for additional work, or extras done on your house.

        Only one individual can apply for the rebate, even if there is more than one owner of a house. For example, if a couple build a new house, only one name of one spouse can appear as the claimant on the application form. The name of the other spouse should appear as the co-owner. The rebate amount will be paid to the claimant only.

        You have to fill out all parts of Form GST191, unless the fair market value (FMV) of your house is $450,000 or more and you are only filling out this form to claim the Ontario new housing rebate. In this case, fill out all parts except for Part D .

        Be sure that each least one of the individuals who constructed or substantially renovated the house, or engaged another person to do so, meets all of the eligibility conditions for claiming the rebate. If you are paid a rebate amount to which you are not entitled, you are required to repay it to the CRA.

        Part A – Claimant information

        You have to fill out this part. Only one individual can claim the rebate, even if more than one individual owns the house.

        If several individuals own the house, enter one name as the claimant on the first line, and then the name(s) of the other co-owner(s) on the second line. The rebate cheque will be issued in the name of the claimant only.

        Example

        Lisa and David built a new house. In the box "Claimant's legal name", Lisa enters her legal name. David's name appears on the second line as the co-owner . The rebate cheque will be issued in the name of Lisa.

        Part B – House information

        You have to fill out this part.

        Indicate whether you built or substantially renovated the house for use as your or your relation's primary place of residence. For more information, see Primary place of residence.

        The base date for your filing deadline that you have to enter will depend on your situation. To determine your base date, see situation 1 , 2, or 3 , under Filing deadlines: what is your base date.

        Part C – Type of construction and housing

        Tick the boxes that apply to your type of construction and type of housing.

        Part D – Rebate calculation

        If the FMV of the house, including the land, is $450,000 or more, do not fill out Part D since you are not eligible to claim a GST/HST new housing rebate for some of the GST, or federal part of the HST.

        However, if the house is located in Ontario, you may claim the Ontario new housing rebate for some of the provincial part of the HST you paid to build or substantially renovate your house. If you are eligible to claim the Ontario new housing rebate, fill out Form RC7191-ON, GST191 Ontario Rebate Schedule, and attach it to Form GST191 and Form GST191-WS.

        Line A

        Enter on line A the amount from line A in Part D of Form GST191-WS. This is the total amount of the GST you paid at the rate of 5% .

        Line B

        Enter on line B the amount from line B in Part D of Form GST191-WS. This is the total amount of the GST you paid at the rate of 6% .

        Line C

        Enter on line C the amount from line C in Part D of Form GST191-WS. This is the total amount of the GST you paid at the rate of 7% .

        Line D

        Enter on line D the amount from line D in Part D of Form GST191-WS. This amount represents the total of the federal part of the HST you paid at the rate of 12% , 13%, 14% (paid in 2013 or later), or 15% (paid in 2010 or later).

        Line E

        Enter on line E the amount from line E in Part D of Form GST191-WS. This is the federal part of the HST you paid at the rate of 14% , before 2008 .

        Line F

        Enter on line F the amount from line F in Part D of Form GST191-WS. This is the federal part of the HST you paid at the rate of 15% , before 2007 .

        Line G

        Add lines A , B, C, D, E, and F and enter the result on line G .

        Line H

        Multiply line G by 36% and enter the result on line H .

        Go directly to line P if one of the following situations applies to you:

        • almost all of the GST/HST you paid on your purchases was at the rate of 5% , 12%, or 13%
        • almost all of the GST/HST you paid on your purchases was at the rate of 6% or 14%
        • almost all of the GST/HST you paid on your purchases was at the rate of 7% or 15%

        Almost all means 90% or more.

        If one of the above situations does not apply to you, this means that you paid the GST and/or the HST at different rates. This would be the case if, for example, you paid 7% GST on the land and 5% GST on the construction materials. If this is your situation, complete the calculations on lines I through O .

        Line I

        Add lines B and E and enter the result on line I .

        Line J

        Divide line I by line G and enter the result on line J . This result is not a dollar amount. It is a fraction that should start with "0" followed by a decimal point if you paid the GST/HST at different rates. It would equal 1 if you paid the GST/HST at one rate. Enter only the first four digits following the decimal point.

        Line K

        Multiply the fraction you have on line J by $1,260 and enter the result on line K .

        Line L

        Add lines C and F and enter the result on line L .

        Line M

        Divide line L by line G and enter the result on line M . This result is not a dollar amount. It is a fraction that should start with "0" followed by a decimal point if you paid the GST/HST at different rates. It would equal 1 if you paid the GST/HST at one rate. Enter only the first four digits following the decimal point.

        Line N

        Multiply the fraction you have on line M by $2,520 and enter the result on line N .

        Line O

        Add lines K and N . Then add $6,300 to that result. Enter the result on line O .

        Line P

        Fill out line P according to the following situation that applies to you (only one situation will apply):

        Situation 1: If 90% or more of the GST/HST you paid on your purchases was at the rate of 5% , 12%, 13%, 14% (where the federal part of the HST was 5% ), or 15% (where the federal part of the HST was 5% ), enter $6,300 on line P .

        Situation 2: If 90% or more of the GST/HST you paid on your purchases was at the rate of 6% or 14% (where the federal part of the HST was 6% ), enter $7,560 on line P .

        Situation 3: If 90% or more of the GST/HST you paid on your purchases was at the rate of 7% or 15% (where the federal part of the HST was 7% ), enter $8,750 on line P .

        Situation 4: In any other case, enter on line P the lesser of $8,750 or the amount from line O .

        Line Q

        Enter on line Q the lesser of the following amounts:

        • the amount on line H
        • the amount on line P

        Line R

        Enter on line R the FMV of the house (building, land, and other buildings such as a detached garage or shed, that are reasonably necessary for the use and enjoyment of the house as a place of residence) at the time the construction or substantial renovation was substantially completed. This amount should be the same as the amount you entered in Part B of Form GST191-WS.

        You may want to get a professional appraisal to support your rebate claim if the FMV of your house is close to, or more than, $350,000. Include the house and land but do not include provincial land transfer taxes in determining the FMV. We may ask for information to support your appraisal.

        Line S

        If the amount on line R is $350,000 or less, enter the amount from line Q .

        If the amount on line R is $450,000 or more, enter "0" , since no GST/HST new housing rebate is available. You may still be eligible to claim a provincial new housing rebate if the house is located in a province that offers such a rebate. For more information, see Nova Scotia new housing rebate for owner-built houses or Ontario new housing rebates for owner-built houses.

        If the amount on line R is more than $350,000, but less than $450,000, do the calculation and enter the result on line S . Your rebate is reduced when the FMV is between $350,001 and $449,999.

        The amount calculated for line S is the amount of your GST/HST new housing rebate.

        Line T

        You may also be eligible to claim the Ontario new housing rebate if the house is located in Ontario. If you are eligible, complete the calculation on Form RC7191-ON, GST191 Ontario Rebate Schedule and enter the result on line T. Send Form RC7191 -ON to the CRA along with your completed Form GST191. If you are not eligible for the Ontario new housing rebate, enter “0” on line T . For more information on filling out Form RC7191-ON, GST191 Ontario Rebate Schedule for an owner-built house, see How to fill out Form RC7191-ON, GST191 Ontario Rebate Schedule.

        Line U

        Add line S and T . This is the total amount you are claiming for the GST/HST new housing rebate and the Ontario new housing rebate (if applicable).

        Part E – Certification

        You have to sign your rebate application. If another person signs the application on your behalf, he or she must have a power of attorney to do so and you have to include a copy of the power of attorney with the application.

        How to fill out Form RC7191-ON, GST191 Ontario Rebate Schedule

        Part A – House information

        You have to fill out this part.

        Indicate whether you paid the HST on the purchase of the land by ticking the yes or no box.

        Part B – Ontario rebate calculation

        Line R

        Enter the fair market value of the house at the time of its substantial completion. The fair market value has to include the value of the land, the building, and any other buildings such as a detached garage or shed, that are reasonably necessary for the use and enjoyment of the house as a place of residence. Do not include any provincial land transfer taxes.

        Lines 1 through 7

        Use lines 1 through 7 to calculate the total provincial part of the HST that you paid. You will need to use the amounts that you calculated on page 11 of Form GST191-WS to fill out lines 1 through 5 .

        Line 1

        Multiply the amount from Box 4 on page 11 of Form GST191-WS by 7 . Divide the result by 12 and enter this amount on Line 1 . If the amount in Box 4 on page 11 of Form GST191-WS is "0" , enter "0" on Line 1 .

        Line 2

        Multiply the amount from Box 5 on page 11 of Form GST191-WS by 8 . Divide that result by 13 and enter this amount on Line 2 . If the amount in Box 5 on page 11 of Form GST191-WS is "0" , enter "0" on Line 2 .

        Line 3

        Multiply the amount from Box 6 on page 11 of Form GST191-WS by 8 . Divide that result by 14 and enter this amount on Line 3 . If the amount in Box 6 on page 11 of Form GST191-WS is "0" , enter "0" on Line 3 .

        Line 4

        Add the amounts from Line A and Line B and enter the total on Line 4.

        • For line A, multiply the amount from Box 8 on page 11 of Form GST191-WS by 8. Divide that result by 15 and enter this amount on line A. If the amount in Box 8 on page 11 of Form GST191-WS is "0", enter "0" on Line A.
        • For line B, multiply the amount from Box 9 on page 11 of Form GST191-WS by 10. Divide that result by 15 and enter this amount on line B. If the amount in Box 9 on page 11 of Form GST191-WS is "0", enter "0" on line B.

        Line 5

        Multiply the amount from Box 7 on page 11 of Form GST191-WS by 9. Divide that result by 14 and enter this amount on Line 5. If the amount in Box 7 on page 11 of Form GST191-WS is “0”, enter “0” on Line 5.

        Line 6

        Enter the amount of tax that you self-assessed on Form GST489, Return for Self-Assessment of the Provincial Part of the Harmonized Sales Tax (HST), for construction materials you brought into Ontario to use in constructing or substantially renovating your home.

        Line 7

        Add the amounts on lines 1 through 6 and enter the total on line 7 . This is the total provincial part of the HST that you paid.

        Line T

        The amount you will enter on line T depends on whether you paid the HST on the purchase of the land.

        If you paid the HST on the purchase of the land

        Multiply the amount from line 7 by 75% and enter the result (to a maximum of $24,000) on line T . This is the amount of your Ontario new housing rebate.

        If you did not pay the HST on the purchase of the land

        Multiply the amount from line 7 by 75% and enter the result (to a maximum of $16,080) on line T . This is the amount of your Ontario new housing rebate.

        If you are entitled to claim a GST/HST new housing rebate for the federal part of the HST, enter the amount from line T onto the corresponding line T on Form GST191.

        If you are not entitled to claim a GST/HST new housing rebate for the federal part of the HST but you are entitled to claim an Ontario new housing rebate, you do not have to enter any amount from Form RC7191-ON on Form GST191. However, you still have to fill out parts A , B, C, and E of Form GST191.

        New housing rebates for houses purchased from a builder

        You may be eligible to claim the GST/HST new housing rebate if you:

        • purchased a new or substantially renovated house (building and land) from a builder
        • purchased a new or substantially renovated mobile or floating home from a builder (this includes the manufacturer or vendor)
        • purchased a share of the capital stock of a co-operative housing corporation (co-op)
        • purchased a new or substantially renovated house from a builder where you leased the land from that builder under the same agreement to buy the house and the lease is for 20 years or more or gives you the option to buy the land

        Note

        Where a purchase and sale agreement for a new house is assigned to you, there may be two builders of the house – the original builder ( Builder A) and the first purchaser (the assignor). If that is the case, you would generally have to pay the GST/HST to Builder A for the purchase of the new house and to the first purchaser for the purchase of the interest in the new house. For more information, see Info Sheet GI-120 , Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit.

        For more information on what type of housing qualifies for this rebate, see Determined what is considered a house for purposes of the new housing rebate

        The following information will help you determine if you are eligible to claim a GST/HST new housing rebate and fill out the necessary forms.

        Note

        If two or more individuals purchase a house or a share of the capital stock of a co-op, a new housing rebate may be available where the house or the share of the capital stock of a co op is for use as the primary place of residence of any of the individuals, or a relation of any of the individuals, provided that all the other eligibility conditions for the rebate are met by at least one of the individuals. Only one of the individuals may apply for the rebate (that is, only one may be the claimant). The eligibility conditions for each of the rebate application types are discussed in the following sections.

        Nova Scotia new housing rebate for houses purchased from a builder

        The Nova Scotia First-Time Home Buyers Rebate may be available to you if the house you purchased is located in Nova Scotia.

        Note

        If so, you have to claim the Nova Scotia rebate with the Province of Nova Scotia. For more information on this rebate, contact Service Nova Scotia and Municipal Relations.

        Ontario new housing rebate for houses purchased from a builder

        An Ontario new housing rebate may be available even if the total price or fair market value of the house is above the applicable threshold.

        You are eligible to claim the Ontario new housing rebate if you bought a new or substantially renovated house (including a new condominium unit, mobile home or floating home) from a builder or you bought a share of capital stock of a co-op , the house is located in Ontario and is for use as your or your relation's primary place of residence, and either:

        • you are eligible to claim a GST/HST new housing rebate for some of the federal part of the HST
        • the only reason you are not eligible to claim a GST/HST new housing rebate for some of the federal part of the HST is because the total price or fair market value of the house exceeds the applicable threshold

        The maximum Ontario new housing rebate amount that is available is $24,000.

        Forms you have to fill out for a house purchased from a builder

        Form RC7190-WS, GST190 Calculation Worksheet. Use this form to calculate the amount of your GST/HST new housing rebate for some of the GST, or federal part of the HST, you paid. You will report the amount of your rebate on Form GST190 . You do not need to file Form RC7190-WS with us; keep it with your records as your rebate claim is subject to audit. If you are only claiming the Ontario new housing rebate, you do not need to fill out Form RC7190-WS.

        Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder. You have to fill out this form to claim your new housing rebate. You must fill out this form even if you are only claiming the Ontario new housing rebate. If you are claiming a GST/HST new housing rebate for some of the GST or federal part of the HST, you will also need to fill out Form RC7190-WS to calculate the amount of your rebate.

        If your house is located in Ontario, in addition to filling out Form GST190 and Form RC7190-WS (if applicable), use Form RC7190 -ON, GST190 Ontario Rebate Schedule to calculate your Ontario new housing rebate.

        If the builder pays or credits the amount of the GST/HST new housing rebate to you

        When you buy a house from a builder, the builder may pay the total amount of your new housing rebate, including the Ontario new housing rebate that you are entitled to claim, directly to you or credit the amount against the total amount payable for the house so that you do not have to apply to the CRA directly and wait to receive your rebate.

        Note

        Only the builder who sells you the house is authorized to pay or credit a GST/HST new housing rebate or the Ontario new housing rebate to you. If you previously paid tax to a person (assignor) who assigned the agreement of purchase and sale to you (because they, too, were a builder for GST/HST purposes), the assignor cannot pay or credit an amount to you.

        If you and the builder agree that the builder will pay or credit you with the amount of the rebate, and the builder does so, you have to fill out and sign Form GST190, Form RC7190-ON (if applicable) and the worksheet. The builder has to send us your rebate application and the Ontario rebate schedule (if applicable). You do not send us any of these forms. You may not file any other new housing rebate application directly with us for this house (for example, for tax paid to the assignor on the purchase of the interest in the house). If you have paid tax to both a builder and an assignor, you may want to file a rebate using application Type 2 . See Application Type 1A or 2 : You bought the house and land from the same builder.

        Send these documents to:

        Prince Edward Island Tax Centre
        275 Pope Road
        Summerside PE C1N 6A2

        Notes for builders

        Builders filing a Type 1A or Type 1B rebate application can file their rebate application electronically. Builders that must file their GST/HST returns electronically can submit their Type 1A or Type 1B rebate application electronically together with their GST/HST return for the reporting period in which the amount of the rebate was paid or credited to the buyer.

        To file the application electronically, you can use GST/HST NETFILE or you can use the “File a return” or “File a rebate” online services in:

        • My Business Account, if you are a business owner
        • Represent a Client, if you are an authorized representative or employee

        All other builders that must file their GST/HST returns electronically must send us the rebate application by mail immediately after they file their GST/HST return for the reporting period in which the amount of the rebate was paid or credited to the buyer. Builders with taxable revenues of more than $1,500,000 must use GST/HST NETFILE or GST/HST TELEFILE to file their returns for these reporting periods where they have paid or credited the amount of the rebate to the buyer. Builders may also be required to electronically file their GST/HST returns for other reasons. For more information, see Guide RC4022, General Information for GST/HST Registrants, Info Sheet GI-099 , Builders and Electronic Filing Requirements, or Info Sheet GI-118 , Builders and GST/HST NETFILE.

        Builders should not confuse this filing deadline for the rebate application with the deadline for claiming ITCs or the two-year deadline for buyers to claim the rebate.

        A builder who pays or credits you with the amount of the rebate has to make sure that you meet all of the eligibility conditions for the rebate, listed in the following sections, before they pay or credit you with the amount. For example, at the time of purchase, the house must be intended to be the primary place of residence for you or your relation. In addition, the total price you paid for the house before tax must be less than $450,000 . The "total price" includes, if applicable, the price you paid to an assignor to have the purchase and sale agreement assigned to you if the assignment was subject to the GST/HST. This is the case whether or not the assignor is registered for the GST/HST.

        If the builder does not pay or credit the amount of the new housing rebate to you

        If the builder does not pay or credit your rebate, use the information below to identify the correct tax centre to mail your completed rebate application form, including the Ontario rebate schedule (if applicable) and other required documents.

        If the property is located in Sudbury/Nickel Belt, Toronto Centre, Toronto East, Toronto West, Toronto North, or Barrie, send your applicable rebate forms to:

        Sudbury Tax Centre
        1050 Notre Dame Avenue
        Sudbury ON P3A 5C1

        If the property is located anywhere else in Canada, send your applicable rebate forms to:

        Prince Edward Island Tax Centre
        275 Pope Road
        Summerside PE C1N 6A2

        All claims are subject to verification. The documents you have to send us with your rebate application depend on the rebate application type and are included in the following information for each rebate type.

        The filing deadlines are also explained within the sections for each rebate type.

        Documents you have to keep

        Keep a copy of the completed rebate application form, including the Ontario rebate schedule (if applicable) and the calculation worksheet. You do not have to submit proof of occupancy with your application. However, we may ask you to provide proof of occupancy later. You also have to keep the original documents used to fill out the forms (such as a copy of the purchase and sale agreement) for six years and make them available to the CRA upon request.

        Which rebate application type to use

        There are five rebate application types in Part C of Form GST190. Each type has its own eligibility requirements and filing deadline. The eligibility requirements and filing deadlines are the same if you are claiming the Ontario new housing rebate, except for the maximum purchase price or fair market value.

        Note

        If you bought a modular home, a mobile home, or a floating home, see Modular home, mobile home, and floating home for more information on which application type to use. You cannot use Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder to claim a rebate for a modular home that is not considered to be a mobile home.

        Fill out your rebate application using one of the following application types, as follows:

        • Use Application Type 1A if you buy both the house and the related land from the same builder under the same written agreement, and the builder pays the amount of the rebate directly to you or credits the amount against the total amount payable for the house. In this case, the builder has to send us the completed rebate application. You may not file a rebate application directly with us for this house.
        • Use Application Type 1B if you buy the house and lease the related land from the same builder under the same written agreement, and the builder pays the amount of the rebate directly to you or credits the amount against the total amount payable for the house. In this case, the builder has to send us the completed rebate application. You may not file a rebate application directly with us for this house.
        • Use Application Type 2 if you buy the house and the related land from the same builder under the same written agreement and the builder does not pay the amount of the rebate directly to you and does not credit the amount against the total amount payable for the house. In this case, you have to file the rebate application directly with us.
        • Use Application Type 3 if you buy a share of the capital stock of a co-op . In this case, you have to file the rebate application directly with us.
        • Use Application Type 5 if you buy the house and lease the related land from the same builder under the same written agreement, and the builder does not pay the amount of the rebate directly to you and does not credit the amount against the total amount payable for the house. In this case, you have to file the rebate application directly with us.

        Application Type 1A or 2: You bought the house and land from the same builder

        As an individual, you are eligible to claim the GST/HST new housing rebate if you meet all of the following conditions:

        • you bought a new or substantially renovated house (this includes a condominium unit, a renovated house that has also had a major addition or a non residential property that was converted into a house) from a builder, and you paid all of the GST/HST due on your purchase
        • the builder sells you the house and the related land on which the house is located under the same written agreement. If it is a mobile home or a floating home, you may be able to use Application Type 1A or 2 even if the vendor does not sell you the land. See Modular home, mobile home, and floating home to see if you can use Type 1A or 2 and then make sure that you meet all of the eligibility conditions listed here
        • when you sign the purchase and sale agreement, the house is intended to be the primary place of residence for you or your relation
        • the purchase price for the house (including the land, where applicable), plus the purchase price for a taxable assignment to you of the original purchase and sale agreement (if applicable), before tax, is less than $450,000 (see the Notes below)
        • ownership of the house is transferred to you after the construction or substantial renovation is substantially completed
        • after the construction or substantial renovation is substantially completed, no one occupied the house before possession of the house is given to you
        • one of the following applies to you:
          • you, or a relation of yours, are the first occupant of the house as a place or residence
          • you made an exempt sale of the house before it is occupied by anyone. For more information, see Selling the house before anyone occupied it

          Notes

          If the total purchase price (including the amount paid for a taxable assignment of a purchase and sale agreement, if applicable) is $450,000 or more, you are not eligible to claim a GST/HST new housing rebate for some of the GST or federal part of the HST. However, if your house is located in Ontario, you may still be eligible to claim the Ontario new housing rebate for some of the provincial part of the HST you paid to buy the house.

          If you are filing an application Type 1A , your claim is based on the GST/HST paid on the house, land, and related services bought from the builder under one written agreement. If you also paid tax to a previous purchaser to buy their interest in the house (by way of an assignment of the purchase and sale agreement), you may want to file the rebate using application Type 2 in order to claim both the tax paid to the builder and to the person who assigned you the agreement.

          Use Application Type 1A if you and the builder agree that the builder will pay or credit you with the amount of the rebate and the builder does so. In this case, do not file a rebate application directly with us for this house.

          Use Application Type 2 if the builder does not pay or credit you with the amount of the rebate. In this case, you file your rebate application directly with us.

          If you hired a contractor to build a house on land you own or lease, see Owner-built houses. The contractor cannot pay or credit you with the amount of the rebate if it is an owner built house.

          If you bought a mobile home or a floating home from a builder and other items that you did not buy from the builder (for example, land or improvements to the mobile home or floating home), see Modular home, mobile home, and floating home for more information on which application type to use.

          Filing deadline for Application Type 1A or 2

          If the builder does not pay or credit you with the amount of the rebate, you have to file your rebate claim directly with us. In this case you have up to two years from the date ownership was transferred to you to claim your rebate.

          Generally, if the builder pays or credits you with the amount of the rebate, you will either sign the application form in the presence of the builder or you can sign the application form in the presence of your lawyer who will send the signed application form to the builder. This is usually done around the time of the closing date for your purchase.

          If this does not happen, you have up to two years after the day ownership of the house is transferred to you to get the application form to the builder and have the builder pay or credit you with the amount of the rebate. In any case, if the builder paid or credited the amount of the rebate to you, the builder has to send the rebate application form to the CRA.

          For GST/HST purposes, ownership generally means the legal ownership (that is, titled ownership) to the property that is transferred to you on the closing of the sale.

          Documents you have to send to the CRA

          If the builder pays or credits you with the amount of the rebate, you do not have to send us any documents. The builder will send us the rebate application.

          If the builder does not pay or credit you with the amount of the rebate, you have to send us the following documents:

          • Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder;
          • if you are entitled to claim the Ontario new housing rebate, Form RC7190-ON, GST190 Ontario Rebate Schedule
          • a copy of your statement of adjustments (including, if applicable, the documents for the assignment of the purchase and sale agreement)

          If you do not send in all of the required documentation, your rebate may be denied.

          Application Type 1B or 5: You bought the house and lease the land from the same builder

          As an individual, you are eligible to claim the GST/HST new housing rebate if you meet all of the following conditions:

          • you bought a new or substantially renovated house (this includes a condominium unit, a renovated house that has also had a major addition, a non-residential property that was converted into a house, or a mobile home on land that is not a site in a residential trailer park) from a builder and you lease the related land from that builder (or the builder assigns you the lease of the related land) under the same written agreement to buy the house
          • the lease for the land with the builder gives you the option to buy the land, or is at least 20 years long
          • when you sign the agreement to purchase the house and lease the land, the house is intended to be the primary place of residence for you or a relation
          • the builder was required to pay the GST/HST on the fair market value of the house (building and the land)
          • the fair market value of the house (building and land) was less than the applicable maximum when possession was transferred to you (see Maximum fair market value to find out the maximum that applies to you)
          • possession of the house is given to you after the construction or substantial renovation is substantially completed
          • after the construction or substantial renovation is substantially completed, no one occupied the house before possession of the house is given to you
          • one of the following applies to you:
            • you, or a relation of yours, are the first occupant of the house
            • you made an exempt sale of the house and transfer possession to the buyer before it is occupied by anyone

            Note

            If the fair market value of the house including the land exceeds the applicable maximum, you are not entitled to claim a GST/HST new housing rebate. However, if your house is located in Ontario, you may still be eligible to claim the Ontario new housing rebate.

            Use Application Type 1B , if you and the builder agree that the builder will pay or credit you with the amount of the rebate and the builder does so. In this case, do not file a rebate application directly with us for this house.

            Use Application Type 5 if the builder does not pay or credit you with the amount of the rebate. In this case, you file your rebate application with us.

            Maximum fair market value

            You are not entitled to claim a GST/HST new housing rebate for some of the GST or federal part of the HST if the fair market value of your house (building and land) exceeds the applicable maximum. The maximum fair market value is:

            • $472,500 if the builder had to account for the GST at 5% on the self-supply of the house
            • $508,500 if the house is located in Ontario and the builder had to account for the HST at 13%
            • $517,500 if the house is located in Nova Scotia, New Brunswick, Newfoundland and Labrador, or Prince Edward Island, and the builder had to account for the HST at 15% on the self-supply of the house

            Note

            The maximum fair market value may differ if another rate applied when the builder had to account for tax on the self supply. To find out the rate at which the builder had to account for tax on the self-supply, see Part D of Form GST190 or contact your builder.

            Filing deadline for Application Type 1B or 5

            If the builder does not pay or credit you with the amount of your rebate, you have to file your rebate claim directly with us. In this case, you have up to two years from the date possession was transferred to you to claim your rebate.

            Generally, if the builder pays or credits you with the amount of the rebate, you will either sign the application form in the presence of the builder or you may sign the application form in the presence of your lawyer who will send the signed application form to the builder. This is usually done around the time of the closing date for your purchase.

            If this does not happen, you have up to two years after the day possession of the house is transferred to you to get the application form to the builder and have the builder pay or credit you the rebate. In any case, if the builder pays or credits the amount of the rebate to you, the builder has to send the rebate application form to the CRA.

            For GST/HST purposes, the date of possession generally means the day you can hold, control, or occupy the property - that is, the day you start to pay property taxes, have the right to alter the land, take control of entry or access, or pay insurance coverage.

            Documents you have to send to the CRA

            If the builder pays or credits you with the amount of the rebate, you do not have to send us any documents. The builder will send us the application.

            If the builder does not pay or credit you with the amount of the rebate, you have to send us the following documents:

            • Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder
            • if you are entitled to claim the Onbtario new housing rebate, Form RC7190-ON, GST190 Ontario Rebate Schedule
            • a copy of your statement of adjustments

            If you do not send in all of the required documentation, your rebate may be denied.

            Application Type 3: Co-operative housing

            As an individual, if you buy a share of the capital stock of a co-operative housing corporation ( co-op ), you are eligible to claim the GST/HST new housing rebate if you meet all of the following conditions:

            • the building in which the unit is located is newly built or substantially renovated
            • the co-op has paid the GST/HST on its purchase of the complex or on the fair market value of the whole complex (including the land)
            • when you sign the purchase and sale agreement for the share, you plan to use a unit of the co-op as your primary place of residence or that of your relation
            • the co-op transfers ownership of the share to you
            • total purchase price for the share of the capital stock in the co-op was less than the applicable maximum (see Maximum purchase price below to find out the maximum that applies to you)
            • after the construction or substantial renovation is substantially completed, no one occupied the unit before possession of the unit is given to you
            • one of the following applies to you:
              • you, or a relation of yours, are the first occupant of the unit
              • you sell the share and ownership is transferred to the buyer before anyone occupies the unit

              Note

              If you pay more than the maximum for the share, you are not eligible to claim a GST/HST new housing rebate. However, if the building is located in Ontario, you may still be eligible to claim the Ontario new housing rebate.

              Use Application Type 3 to file your rebate application with us. The co-op cannot pay or credit you with the amount of the rebate.

              Maximum purchase price

              You are not entitled to claim a GST/HST new housing rebate if the total purchase price for the share of the capital stock in the co-op exceeds the applicable maximum. The maximum purchase price is:

              • $472,500 if the co-op had to pay GST at 5%
              • $508,500 if the unit is located in Ontario and the co-op had to pay the HST at 13%
              • $517,500 if the unit is located in Nova Scotia, New Brunswick, Newfoundland and Labrador, or Prince Edward Island, and the co-op had to pay the HST at 15%

              Note

              The maximum purchase price may differ if another rate applied when the co-op paid the tax. To find out the rate at which the co-op had to pay the tax, contact the co-op .

              Filing deadline for Application Type 3

              You have up to two years from the date ownership of the share was transferred to you to claim your rebate.

              Documents you have to send to the CRA

              You have to send us the following documents:

              • Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder
              • if you are entitled to claim the Ontario new housing rebate, Form RC7190-ON, GST190 Ontario Rebate Schedule
              • a copy of your statement of adjustments

              If you do not send in all of the required documentation, your rebate may be denied.

              How to fill out Form GST190

              Note

              If your house is located in Ontario and you are eligible to claim the Ontario new housing rebate, you also have to fill out Form RC7190-ON, GST190 Ontario Rebate Schedule.

              GST/HST registered builders claiming a type 1A or 1B rebate can choose to file their application electronically using GST/HST NETFILE; or the "File a return" or "File a rebate" online services in:

              • My Business Account, if you are a business owner
              • Represent a Client, if you are an authorized representative or employee

              You can only apply for the GST/HST new housing rebate once for each house using one application form. You cannot make another rebate application for additional work or extras done on your house.

              Only one individual can apply for the rebate, even if there is more than one owner of a house. For example, if a couple buys a new house, only the name of one spouse can appear as the claimant on the application form. The name of the other spouse should appear as the co-owner . The rebate amount will be paid to the claimant only.

              Be sure that you meet the conditions for your application type. If you are paid a rebate amount that you are not entitled to, you are required to repay it to the CRA.

              When you buy your new or substantially renovated house from a builder, the builder must fill out Part D of the form. If your builder pays or credits you with the amount of the rebate, that builder has to ensure that you are entitled to the rebate before the amount of the rebate is paid or credited. Both you and the builder are liable to repay any overpaid amount.

              Part A – Claimant information

              You have to fill out this part. Only one individual can claim the rebate, even if more than one individual owns the house.

              If several individuals own the house, enter one name as the claimant on the first line, and then the name(s) of the other co-owner(s) on the second line. If the builder does not pay or credit you with the amount of the rebate, the cheque will be issued in the name of the claimant only as it appears in Part A .

              Example

              Lisa and David bought a new house from a builder. In the box asking for the claimant's legal name, Lisa enters her legal name and David's name appears on the second line as the co-owner. The rebate cheque will be issued in the name of Lisa.

              Part B – House information

              You have to fill out this part. Indicate whether you purchased the house for use as your or your relation's primary place of residence. For more information, see Primary place of residence.

              Part C – Housing and application type

              Tick the box that applies to your type of housing. Choose the application type that applies and tick the appropriate box.

              Part D – Builder or co-op information

              The builder has to fill out and sign this part if your application type is 1A , 1B, 2, or 5 .

              The co-op has to fill out and sign this part if your application type is 3 .

              Part E – Claimant's certification

              Every claimant has to fill out this part. You have to sign your rebate application even if the builder pays or credits the amount of the rebate directly to you. If you have agreed that the builder or some other person will sign the application for you, that person must have a power of attorney to do so. You have to include a copy of the power of attorney with the application.

              Part F – Rebate calculation

              To complete this part, you must first fill out Form RC7190-WS , GST190 Calculation Worksheet.

              Then,fill out only one of sections 1, 2, or 3 of Part F to calculate your rebate using the following instructions for sections 1 , 2, or 3 , whichever applies to you based on your application type (from Part C ).

              Note

              If your house is located in Ontario, you may be eligible to claim a rebate for some of the provincial part of the HST you paid. If so, fill out Form RC7190-ON,GST190 Ontario Rebate Schedule, before completing Part F.

              Section 1 – Rebate calculation for Application Type 1A or 2

              If your Application Type is 1A or 2 , use Section 1 to calculate your rebate.

              Line A

              Enter the amount from line 1 of Form RC7190-WS (the amount equals the total GST paid, or the federal part of the HST paid, on the purchase of the house).

              Line B

              Enter the amount from line 2 of Form RC7190-WS .

              Line C

              Enter the amount from line 4 of Form RC7190-WS .

              Line D

              If your house is located in Ontario and you are eligible to claim a provincial new housing rebate amount, complete the calculation on Form RC7190-ON,GST190 Ontario Rebate Schedule. Enter the amount from line C of that schedule on line D .

              Line E

              Add line C to line D and enter the result on line E . This is the amount of your total new housing rebate, including the Ontario new housing rebate (if applicable).

              Section 2 – Rebate calculation for Application Type 1B or 5

              If your Application Type is 1B or 5 , use Section 2 to calculate your rebate.

              Line F

              Enter the amount from line 5 of Form RC7190-WS .

              Line G

              Enter the amount from line 6 of Form RC7190-WS .

              Line H

              Enter the amount from line 8 of Form RC7190-WS .

              Line I

              If your house is located in Ontario and you are eligible to claim a provincial new housing rebate amount, complete the calculation on Form RC7190-ON,GST190 Ontario Rebate Schedule. Enter the amount from line F of that schedule on line I .

              Line J

              Add line H to line I , and enter the result on line J . This is the amount of your total new housing rebate, including the Ontario new housing rebate (if applicable).

              Section 3 – Rebate calculation for Application Type 3

              If your Application Type is 3 , use Section 3 to calculate your rebate when you buy a share of the capital stock of a co-op .

              Line K

              Enter the amount from line 9 of Form RC7190-WS .

              Line L

              Enter the amount from line 11 of Form RC7190-WS .

              Line M

              If your house is located in Ontario and you are eligible to claim the Ontario new housing rebate amount, complete the calculation on Form RC7190-ON,GST190 Ontario Rebate Schedule. Enter the amount from line H of that schedule on line M .

              Line N

              Add line L to line M and enter the result on line N . This is the amount of your total new housing rebate, including the Ontario new housing rebate (if applicable).

              How to fill out Form RC7190-WS

              Use Form RC7190-WS , GST190 Calculation Worksheet, to calculate your GST/HST new housing rebate. When completed, enter the amounts from this worksheet onto Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder. Do not send us this worksheet when you file Form GST190. Keep it in case we ask to see it.

              Fill out only one of sections 1 , 2, or 3 , whichever applies to you based on your application type (from Part C on Form GST190).

              Section 1 – Rebate calculation for Application Type 1A or 2

              If your application type in Part C of Form GST190 is 1A or 2 , fill out Section 1. Do not fill out Section 2 or Section 3 .

              Line 1

              For application type 1A:

              If you paid the GST on the purchase of the house, enter the amount of the GST paid.

              If you paid the HST, complete the calculation that applies to you, based on which rate of HST applied to your purchase of the house, and enter the result on line 1 .

              For application type 2:

              If you paid the GST on the purchase of the house (and, if applicable, on an interest in the house by way of an assignment to you of the purchase and sale agreement), enter the amount of the GST paid.

              If you paid the HST (and, if applicable, on an interest in the house by way of an assignment to you of the purchase and sale agreement), complete the calculation that applies to you, based on which rate of HST applied to your purchase of the house, and enter the result on line 1 .

              Line 2

              For application type 1A:

              Enter the purchase price that the builder charged for the house. Do not include the GST/HST.

              For application type 2:

              Enter the purchase price that the builder charged for the house (plus, if applicable, the purchase price for a taxable assignment to you of the purchase and sale agreement). Do not include the GST/HST.

              Line 3

              Multiply the amount from line 1 by 36% and enter the result (up to the applicable maximum identified below) on line 3 .

              The maximum allowable GST/HST new housing rebate is:

              • $6,300, if you paid 5% GST, or the HST at 12% , 13%, 14% (where the federal part of the HST was 5% ) or 15% (where the federal part of the HST was 5% )
              • $7,560, if you paid 6% GST, or 14% HST (where the federal part of the HST was 6% )
              • $8,750, if you paid 7% GST, or 15% HST (where the federal part of the HST was 7% )

              Line 4

              Complete the calculation and enter the result on line 4 . Then also enter this amount on line C of Form GST190.

              Section 2 – Rebate calculation for Application Type 1B or 5

              If your application type in Part C of Form GST190 is 1B or 5 , fill out Section 2. Do not fill out Section 1 or Section 3 .

              Line 5

              Enter the purchase price that the builder charged for the house. Do not include the GST/HST, or any amount for the lease of the land or the option to purchase the land.

              Line 6

              Enter the fair market value (FMV) of the house at the time you were given possession. Even though you are leasing the land, the FMV has to include the value of the land, the building, and any other buildings such as a detached garage or shed, that are reasonably necessary for the use and enjoyment of the house as a place of residence. Do not include any provincial land transfer taxes or any GST/HST that would be payable on the FMV.

              Line 7

              Complete the calculation using the rebate rate that applies to you, depending on the specific circumstances indicated for each rebate rate. Enter the result on line 7 .

              Line 8

              Complete one of the four calculations, whichever applies to you, and enter the result on line 8 .

              Then, also enter this amount on line H of Form GST190.

              Section 3 – Rebate calculation for Application Type 3

              If your application type in Part C of Form GST190 is 3 , fill out Section 3. Do not fill out Section 1 or Section 2 .

              Line 9

              Enter the total purchase price for the share of the capital stock in the co-op .

              Line 10

              Complete the calculation using the rebate rate that applies to you, depending on the specific circumstances indicated for each rebate rate. Enter the result on line 10 .

              Line 11

              Complete one of the five calculations, whichever applies to you. Enter the result on line 11 . Then, also enter this amount on line L of Form GST190.

              How to fill out Form RC7190-ON

              Part A – House information

              You have to fill out this part.

              Part B – Ontario rebate calculation

              Fill out only one of sections 1 , 2, or 3 , whichever applies depending on your application type from Part C of Form GST190.

              Section 1 – Rebate calculation for Application Type 1A or 2

              If you are eligible, fill out Section 1.

              Line A

              For application type 1A:

              Complete the calculation by multiplying the total HST paid on the purchase of the house by 8 , and dividing the result by 13 . This is the total provincial part of the HST paid. Enter this amount on line A .

              For application type 2:

              Complete the calculation by multiplying the total HST paid on the purchase of the house (and, if applicable, on an interest in the house by way of a taxable assignment to you of the purchase and sale agreement) by 8 , and dividing the result by 13 . This is the total provincial part of the HST paid. Enter this amount on line A .

              Line B

              For application type 1A:

              Enter the purchase price of the house paid to the builder. Do not include the HST.

              For application type 2:

              Enter the purchase price of the house paid to the builder (plus, if applicable, the purchase price for a taxable assignment to you of the purchase and sale agreement). Do not include the HST paid on the purchase price.

              Line C

              Multiply the amount from line A by 75% and enter the result (to a maximum of $24,000) on line C . This is the amount of your Ontario new housing rebate.

              Also enter this amount on line D of Form GST190 if you are also eligible to claim a GST/HST new housing rebate for the federal part of the HST.

              Section 2 – Rebate Calculation for Application Type 1B or 5

              If you are eligible, fill out Section 2.

              Line D

              Enter the total amount paid to the builder for the house. Do not include any amount for the lease of the land or the option to purchase the land.

              Line E

              Enter the fair market value of the house at the time you were given possession. This is the amount from line G on Form GST190 . Even though you are leasing the land, the fair market value has to include the value of the land, the building, and any other buildings such as a detached garage or shed, that are reasonably necessary for the use and enjoyment of the house as a place of residence. Do not include any provincial land transfer taxes.

              Line F

              Multiply the amount from line D by 5.31% and enter the result (to a maximum of $24,000) on line F . This is the amount of your Ontario new housing rebate.

              Also enter this amount on line I of Form GST190 if you are eligible to claim a GST/HST new housing rebate for the federal part of the HST.

              Section 3 – Rebate Calculation for Application Type 3

              If you are eligible, fill out Section 3.

              Line G

              Enter the total amount you paid for the share of the capital stock in the co-op .

              Line H

              Multiply the amount from line G by 5.31% and enter the result (to a maximum of $24,000) on line H . This is the amount of your Ontario new housing rebate.

              Also enter this amount on line M of Form GST190 if you are eligible to claim a GST/HST new housing rebate for the federal part of the HST.

              Modular home, mobile home, and floating home

              A modular home is considered to be a mobile home for GST/HST purposes provided it meets certain criteria, including that the manufacture or assembly of each component of the modular home is substantially completed prior to being moved to a site. (For more information, see GST/HST Policy Statement P-223 , The meaning of "manufacture and assembly of which is completed or substantially completed" in the definition of "mobile home").

              Reference in this guide to a mobile home includes a modular home if that modular meets the criteria to be considered a mobile home.

              A builder includes the manufacturer, distributor, or retailer of your mobile or floating home, and is commonly referred to as a dealer. A mobile home generally includes qualifying land. Qualifying land is the land on which the mobile home sits and the surrounding land (unless the home is situated in a residential trailer park) that is reasonably necessary for its use and enjoyment as a place of residence (generally up to one-half hectare).

              If you bought a new or a substantially renovated mobile or floating home, you can choose one of three different options for claiming the GST/HST new housing rebate. In the case of a modular home, these options are not available if your modular home is not considered to be a mobile home.

              You have to determine which option is the best for you (you can only fill out one rebate application):

              • Option 1 – You claim the rebate only on items the dealer sold you and the dealer pays or credits you with the amount of the rebate.
              • Option 2 – You claim the rebate only on items the dealer sold you and the dealer does not pay or credit you with the amount of the rebate.
              • Option 3 – You claim the rebate on the purchase of your mobile home or floating home from the dealer, as well as other items that you bought from the dealer under a separate agreement or that you did not buy from the dealer but do form part of the house (for example, the land, or improvements to the mobile or floating home or land).

              If two or more individuals buy a mobile home or a floating home, a new housing rebate may be available where the mobile home or floating home is for use as the primary place of residence of any of the individuals, or a relation of any of the individuals, provided that all the other eligibility conditions, discussed in the following sections, for the rebate are met by a least one of the individuals. However, only one of the individuals can apply for the rebate (that is, only one can be the claimant).

              Option 1

              If the builder (the dealer) pays or credits you with the amount of the rebate, fill out Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder, Form RC7190-WS , GST190 Calculation Worksheet, and, if you are eligible for the Ontario new housing rebate, Form RC7190 -ON, GST190 Ontario Rebate Schedule. In this case, you may be able to use either Application Type 1A or 1B .

              Application Type 1A

              Where the builder is paying or crediting you with the amount of the rebate, use Application Type 1A if:

              • you bought a floating home from a builder
              • you bought a mobile home from a builder, and you are claiming a rebate for:
                • only the mobile home, and you are not claiming a rebate for any qualifying land or improvements. For example, you may not have paid tax on your purchase of the land. In this case, no rebate would be available for the land
                • the mobile home and the related land that you also bought from the builder under the same written agreement for the purchase of the mobile home. If you are claiming a rebate for the mobile home and also for qualifying land that you bought under a separate agreement from the mobile home, see Option 3 for more information
                • the mobile home where you are leasing a site in a residential trailer park from the dealer. See the definition of a residential trailer park. If you are leasing land from the dealer but it is not in a residential trailer park, do not use Application Type 1A . Use Type 1B instead

                Application Type 1B

                Where the builder is paying or crediting you with the amount of the rebate, use Application Type 1B if:

                • you bought a mobile home
                • you are leasing the qualifying land from the builder under the same written agreement to buy the mobile home
                • the land is not a site in a residential trailer park
                • the lease of the land is for 20 years or more, or gives you the option to buy the land

                If the land is a site in a residential trailer park, do not use Application Type 1B . Use Type 1A instead.

                In the case of a floating home, use Application Type 1A .

                If you choose Option 1 , you can claim a rebate only on items that the dealer sold you. If the dealer also sells you qualifying land under the same written agreement for the purchase of your home, the dealer can pay or credit you with the amount of the rebate for the GST/HST you paid on the land, as well as on the expenses you have paid to the dealer to improve the land (such as building a foundation, adding a driveway, well or septic system, or landscaping).

                Option 1 is not to your advantage if you paid the GST/HST to someone other than the dealer for the land or any improvements made to the land, or if you paid the GST/HST on other qualifying items not purchased from the dealer. In this case, see Option 3 .

                Option 2

                Where the builder (the dealer) is not paying or crediting you with the amount of the rebate, fill out Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder, Form RC7190-WS , GST190 Calculation Worksheet, and, if you are eligible for the Ontario new housing rebate, Form RC7190 -ON, GST190 Ontario Rebate Schedule. In this case, you may be able to use either Application Type 2 or 5 .

                Application Type 2

                Where the builder is not paying or crediting you with the amount of the rebate, use Application Type 2 if:

                • you bought a floating home from a builder
                • you bought a mobile home from a builder, and you are claiming a rebate for:
                  • only the mobile home and you are not claiming a rebate for any qualifying land or improvements. (For example, you may not have paid tax on your purchase of the land. In this case, no rebate would be available for the land)
                  • the mobile home and the qualifying land that you also bought from the builder under the same written agreement for the purchase of the mobile home (if you are claiming a rebate for the mobile home and also for qualifying land that you bought under a separate agreement from the mobile home, see Option 3 )
                  • the mobile home where you are leasing a site in a residential trailer park from the dealer. (See the definition of a residential trailer park. If you are leasing land from the dealer but it is not in a residential trailer park, do not use Application Type 2 . Use Type 5 instead)

                  Application Type 5

                  Where the builder is not paying or crediting you with the amount of the rebate, use Application Type 5 if:

                  • you bought a mobile home
                  • you are leasing the qualifying land from the builder under the same written agreement to purchase the mobile home
                  • the land is not a site in a residential trailer park
                  • the lease of the land is for 20 years or more, or gives you the option to buy the land

                  If the land is a site in a residential trailer park, do not use Application Type 5 . Use Type 2 instead.

                  In the case of a floating home, use Application Type 2 .

                  If you choose Option 2 , you can calculate your rebate based only on the items the dealer sold you (for example, the floating home or the mobile home and qualifying land, if the home and the land are sold under the same written agreement, and also for improvements to that land).

                  Option 2 is not to your advantage if you paid the GST/HST to someone other than the dealer for the land or any improvements made to the land, or if you paid the GST/HST on other qualifying items not purchased from the dealer. In this case, see Option 3 below.

                  Option 3

                  This is the best option if you paid the GST/HST to the dealer on the purchase of the mobile home or floating home and you also paid the GST/HST to the dealer under a separate agreement or to someone other than the dealer for the qualifying land (generally up to one-half hectare) or for improvements to your land or mobile or floating home.

                  Fill out Form GST191-WS , Construction Summary Worksheet and Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses, and, if you are eligible for the Ontario new housing rebate, Form RC7190-ON, GST190 Ontario Rebate Schedule. For more information on items that qualify for the rebate, see Owner-built houses. You cannot claim a rebate for any GST/HST paid on furnishings, free-standing appliances, legal costs related to leasing the land, or on services related to maintaining the mobile or floating home.

                  Bed and breakfast and similar establishments

                  As an individual who bought or built a bed and breakfast or other establishment providing short-term accommodation to the public, you may be eligible for the GST/HST new housing rebate if one of the following conditions is met:

                  • you bought a new or substantially renovated house from a builder, whether you bought the land or lease it from the builder, and the house includes rooms that are to be rented for short-term accommodation to individuals as a place of residence or lodging
                  • you built or substantially renovated your house, or carried out a major addition along with the renovation of the existing house, and the house includes rooms that are to be rented for short-term accommodation to individuals as a place of residence or lodging

                  Generally, short-term accommodation means housing that is supplied by way of lease, licence, or similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging. The period throughout which the same individual is given continuous occupancy is less than one month.

                  You also have to meet the other eligibility conditions. For example, to be eligible for a rebate on the whole house, more than 50% of the house (including the bed and breakfast) has to be used as your primary place of residence or that of your relation, either individually or in combination.

                  If 50% or less of the house that includes the bed and breakfast is used as your primary place of residence or that of your relation, only the part that is your primary place of residence or that of your relation will be eligible for the new housing rebate.

                  Where to send your rebate form

                  Filing Form GST190 electronically:

                  You can file your rebate application for types 1A and 1B online with your GST34 return using GST/HST NETFILE or the “File a return” service in My Business Account or Represent a Client. If you are filing a rebate application separately from your GST34 return, you can use the “File a rebate” service in My Business Account or Represent a Client.

                  You can file your rebate application for types 2, 3 and 5 online using My Account. If you file your rebate application electronically, you do not need to file a paper application.

                  Where to send Form GST190 if you are filing a paper application:

                  For an individual or builder claiming the GST190 rebate, use the chart below to identify the correct tax centre to send your completed form, including the Ontario rebate schedule, if applicable, and other required documents.

                  Note

                  Builders filing a GST190 Type 1A or Type 1B rebate application can file their rebate application electronically. Builders that must file their GST/HST returns electronically can submit their Type 1A or Type 1B rebate application electronically together with their GST/HST return for the reporting period in which the amount of the rebate was paid or credited to the buyer.

                  • an individual, and the property is located in one of the areas indicated below
                  • a builder located in one of the areas indicated below, and you have filed your GST/HST return electronically but not the rebate

                  Areas: Sudbury/Nickel Belt, Toronto Centre, Toronto East, Toronto West, Toronto North, or Barrie

                  • an individual, and the property is located anywhere in Canada, other than the areas mentioned above
                  • a builder located anywhere in Canada, other than the areas mentioned above, and you have filed your GST/HST return electronically but not the rebate
                  • a builder who is eligible to file a paper GST/HST return. (In addition to your completed form and rebate schedule, if applicable, you have to send your return in which you claimed a deduction)

                  Filing Form GST191 electronically:

                  You can file your new housing rebate application for owner-built houses online using My Account. If you file your rebate application electronically, you do not need to file a paper application.

                  Where to send Form GST191 if you are filing a paper application:

                  For an individual claiming the GST191 rebate, use the chart below to identify the correct tax centre to send your filled out form, the Ontario rebate schedule, if applicable, and Form GST191-WS, Construction Summary Worksheet.

                  • an individual and the property is located in Ontario
                  • an individual and the property is located anywhere else in Canada

                  All claims are subject to verification.

                  Digital services

                  Handling business taxes online

                  Use the CRA's digital services for businesses throughout the year to:

                  • make a payment to the CRA online with My Payment or a PAD agreement, or create a QR code to pay in person at Canada Post
                  • file a return, view the status of filed returns, and adjust returns online
                  • submit documents to the CRA
                  • authorize a representative for online access to your business accounts
                  • register to receive email notifications and to view mail from the CRA in Business Account
                  • manage addresses
                  • manage direct deposit information
                  • file an election related to GST/HST
                  • view and pay account balance
                  • calculate instalment payments
                  • calculate a future balance
                  • transfer payments and immediately view updated balances
                  • make an online request regarding your account and view answers to common enquiries
                  • submit an audit enquiry
                  • request relief of penalties and interest

                  To sign in to or register for the CRA's digital services, go to:

                  • My Business Account, if you are a business owner
                  • Represent a Client, if you are an authorized representative or employee

                  Receiving your CRA mail online
                  

                  Sign up for email notifications to find out when your CRA mail, like your notice of assessment, is available in My Business Account.

                  Authorizing the withdrawal of a pre‑determined amount from your Canadian chequing account

                  PAD is a secure, online self-service payment option for individuals and businesses to pay their taxes. A PAD lets you authorize withdrawals from your Canadian chequing account to pay the CRA. You can set the payment dates and amounts of your PAD agreement using the CRA’s secure My Business Account service at My Business Account. PADs are flexible and managed by you. You can use My Business Account to view historical records and modify, cancel, or skip a payment. For more information, go to Pay by pre‑authorized debit.

                  For more information

                  If if you need help

                  If you need more information after reading this guide, go to Taxes or call 1-800-959-5525 .

                  Direct deposit

                  Direct deposit is a fast, convenient, and secure way to get your CRA payments directly into your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit or contact your financial institution.

                  Forms and publications

                  The CRA encourages filing your return electronically. If you need a paper version of the CRA's forms and publications, go to Forms and publications or call 1-800-959-5525.

                  Teletypewriter (TTY) users

                  If you have a hearing or speech impairment and use a TTY call 1-800-665-0354.

                  If you use an operator-assisted relay service, call the CRA's regular telephone numbers instead of the TTY number.

                  Excise and GST/HST News

                  As a GST/HST registrant, you may want to review the quarterly issues of the Excise and GST/HST News, which discuss different issues that concern GST/HST registrants, including new online services. We can notify you by email when new information on a subject of interest to you is available on our website. To subscribe to our electronic mailing lists, go to Canada Revenue Agency electronic mailing lists. You can also go to GST/HST technical information to read the latest edition of Excise and GST/HST News online.

                  GST/HST rulings and interpretations

                  You can request a ruling or interpretation on how the GST/HST applies to a specific transaction for your operations. This service is provided free of charge. For the mailing address or fax number of the closest GST/HST Rulings centre, see GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service, or call 1-800-959-8287 .

                  Service complaints

                  You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the Canada Revenue Agency (CRA). For more information, go to Taxpayer Bill of Rights.

                  If you are not satisfied with the service you received:

                  • Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to Contact the Canada Revenue Agency.
                  • If you have not been able to resolve your servicerelated issue, you can ask to discuss the matter with the employee’s supervisor.
                  • If the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint, go to Submit a service feedback.

                  If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint to the Office of the Taxpayers' Ombudsperson.

                  Formal disputes (objections and appeals)

                  If you disagree with an assessment, determination, or decision, you have the right to file a formal dispute.

                  For more information about objections or formal disputes, go to Service feedback, objections, appeals, disputes, and relief measures.

                  Reprisal complaint

                  If you have previously submitted a service complaint or requested a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459 , Reprisal Complaint.