GST190 & New Housing HST Rebate Forms (Ontario): Which One You File

Ontario | 2026 New home HST/GST rebate Forms | who files | free download

Part of: Ontario New Home HST Rebate – the full guide & calculator

GST190 & the New Housing HST Rebate Forms (Ontario): Which One You File, and How

You built or bought a new home in Ontario and there is a rebate on the HST you paid – potentially tens of thousands of dollars. The part that trips people up is the paperwork: which CRA form applies to your situation, what you need before you start, and the small mistakes that get a rebate delayed or denied. Here is the plain-English version from a builder who has watched clients go through it for 45 years – plus the actual forms to download, and a calculator to see your number before you file.

1Which form is yours 2Download the forms 3What you need first 4Mistakes that cost money

Before you file, know your number. The rebate amount depends on your price, whether the home was built by you or a builder, and whether you qualify for the enhanced rebate (worth far more, but tied to a deadline). Run the New Home HST Rebate Calculator first so the forms below make sense in context.

First: which form do you actually need?

There is no single “HST rebate form.” Which one you file depends on how you got your new home. Pick your row – then download that form below.

Your situationFederal formOntario portion
You bought a new home from a builder
Builder built it and sold it to you.		 GST190 RC7190-ON (filed with GST190)
You built (or hired a contractor to build) on your own land
Owner-built home – you engaged the trades.		 GST191 + GST191-WS RC7191-ON (Ontario Rebate Schedule)
Substantial renovation / major addition GST191 (owner) or GST190 (from builder) Ontario schedule as above

The one-line rule: home from a builder → GST190. Home you built yourself (or as owner with your own trades) → GST191 plus the worksheet. Both have an Ontario schedule that rides along for the provincial part of the rebate.

Download the forms

The current CRA forms, ready to download. Grab the one that matches your row above – the worksheet and Ontario schedule go with it, not instead of it.

Ontario new-home HST/GST rebate formsFillable PDFs. Confirm you have the latest CRA version before you submit.
GST190 – New Housing Rebate (bought from a builder) The main application when a builder built and sold you the home.
Download GST190 ↓
GST190 Calculation Worksheet Work out the rebate figures before you copy them onto the application.
Download worksheet ↓
GST191 – New Housing Rebate (owner-built) Use this instead of GST190 if you built the home yourself.
Download GST191 ↓
Ontario Rebate Schedule (provincial portion) Files with your federal form for the Ontario part of the rebate.
Download Ontario schedule ↓

Forms are hosted here for convenience. CRA updates them periodically – if in doubt, cross-check the version number against canada.ca before filing.

What you need before you start

The rebate is a paperwork exercise, and the fastest applications are the complete ones. Have these ready:

  • Proof of the purchase or build – the agreement of purchase and sale (from a builder), or your construction records and invoices (owner-built).
  • The HST you actually paid – on the purchase price, or the sum of your build invoices for an owner-built home.
  • Occupancy / completion date – the rebate has time limits that run from when the home is first occupied or substantially complete.
  • Who the home is for – the rebate is for a primary place of residence for you or a relation, not a rental or a flip (a different rebate applies to new residential rentals).
  • Your fair market value at completion – for owner-built homes this drives the calculation, so get it right.

The mistakes that cost people the rebate

  • Filing the wrong form. Owner-built homes filed on GST190 (or vice-versa) get bounced. Use the table above.
  • Missing the deadline. The rebate has a filing window from occupancy/completion – late means denied, full stop.
  • Forgetting the Ontario schedule. People claim the federal part and leave the larger Ontario portion on the table because they skipped the provincial schedule.
  • Guessing the fair market value on an owner-built home – too high or too low both cause problems.
  • No proof. Owner-built rebates need your invoices. Keep every receipt from day one; reconstructing them later is painful.
  • Assuming the builder handled it. Sometimes they credit it at closing, sometimes they don’t. Confirm – don’t assume.

See your number before you file

The forms tell you how to claim. This tells you how much – and whether the enhanced rebate (worth far more than the standard one) applies to your build. Slide your build value:

Ontario HST Rebate | Deadline April 1, 2027

You Could Lose Up To $106,000 If You Don’t Start Before April 2027

Ontario’s enhanced HST rebate puts up to $130,000 back in a new-home builder’s pocket – but only if your build contract is signed before April 1, 2027. Miss that window and you fall back to the standard $24,000 rebate. On a typical custom build, that is a six-figure swing – so it belongs in your budget from day one.

$0
Contract signed before Apr 1, 2027
$24,000
Signed after the deadline
$900,000
Miss the deadline and you forfeit
$0

Estimate based on Ontario’s 2026 enhanced HST rebate (Bill 114). Final eligibility for a custom / owner-built home is confirmed by a licensed rebate specialist – that’s what the free check is for. Full HST rebate details

The enhanced HST rebate applies to new home construction; final eligibility is confirmed by a licensed rebate specialist. Use the HST rebate calculator to check your number before you file the form above.

How to file, step by step

  1. Confirm which form is yours using the table above (from a builder = GST190; owner-built = GST191).
  2. Run the calculator so you know the number you are claiming and whether the enhanced rebate applies.
  3. Fill the calculation worksheet first, then transfer the figures onto the application - fewer arithmetic errors that way.
  4. Attach the Ontario schedule so you claim the provincial portion, not just the federal part.
  5. Gather your proof - agreement of purchase and sale, or your build invoices for owner-built.
  6. File within the deadline from occupancy/substantial completion. Late is denied.
  7. Not sure it is right? A quick eligibility check (button above) catches the errors before CRA does.
Not sure which form you file - or how much you actually qualify for?
Building in Simcoe County or Georgian Bay? We have walked clients through the new-home rebate for 45 years. Get a free eligibility check - we will confirm your form, your number, and the deadline. Call 705-533-1633.

Related rebate & cost guides

Frequently asked questions

What is the GST190 form used for?

GST190 is the GST/HST New Housing Rebate application you file when you bought a new (or substantially renovated) home from a builder in Ontario. It recovers part of the HST you paid on the purchase. If you built the home yourself, you use GST191 instead. Both are filed with an Ontario rebate schedule for the provincial portion.

GST190 vs GST191 - which one do I file?

Simple rule: home purchased from a builder uses GST190; home you built yourself (owner-built, even if you hired the trades) uses GST191 plus the GST191 construction worksheet. Filing the wrong one is the most common reason a rebate gets bounced, so match your situation to the table on this page before you start.

How much is the Ontario new housing HST rebate?

It depends on your price and whether you qualify for the standard rebate or the enhanced rebate (which is worth substantially more but is tied to a deadline). Rather than quote a figure that changes, use the HST rebate calculator - it carries the current numbers and shows both the federal and Ontario portions for your build value.

Is there a deadline to claim the rebate?

Yes. The rebate has a filing window that runs from when the home is first occupied or substantially complete - miss it and the claim is denied. Separately, the enhanced rebate is tied to when your build contract is signed. Because both are date-driven, do the eligibility check early rather than at tax time.

Do I need the Ontario rebate schedule as well as GST190?

Yes - the Ontario schedule is where the provincial portion of the rebate is claimed, and it is usually the larger part. Filing the federal form alone leaves money on the table. Download the Ontario schedule with your federal form from the download section above.

Can the builder claim the rebate for me?

Sometimes. On a purchase from a builder, the builder can credit the rebate to you at closing (you assign it to them on GST190), so you pay less up front. But it is not automatic - confirm in writing whether your builder is crediting it or whether you need to claim it yourself, so it does not fall through the gap.

What proof do I need for an owner-built rebate?

For GST191 (owner-built) you need your construction invoices and receipts showing the HST you paid, plus the fair market value of the finished home. Keep every receipt from day one - reconstructing them at the end is the single biggest headache owner-builders run into.

Can I get help filing it?

Yes. We have guided clients through the new-home rebate across Simcoe County and Georgian Bay for 45 years, and a licensed rebate specialist can confirm your form, your amount, and your deadline for free. Use the eligibility check on this page, or book a call.

Note: this is general guidance, not tax advice, and CRA forms and rebate amounts change. Confirm the current form version at canada.ca and your eligibility with a licensed rebate specialist before filing.