GST190 is the CRA application for the GST/HST new housing rebate, the provincial new housing rebate and the first-time home buyers' (FTHB) GST/HST rebate on a new house, condo or co-op share bought from a builder as a primary residence. Either the builder credits the rebate on closing, or you apply directly, generally within two years of ownership transferring to you. Rentals don't qualify, and owner-built homes use GST191.
Everything here comes from Form GST190 E (26), its CRA page and Guide RC4028, as of October 2026.
The three rebates on one form
| Rebate | How much | Main limit |
|---|---|---|
| GST/HST new housing rebate | 36% of the GST or federal part of the HST, up to $6,300 | Total purchase price under $450,000 |
| FTHB GST/HST rebate | With the new housing rebate, up to 100% of the GST or federal HST | Full on homes at or under $1 million, reduced to nil at $1.5 million |
| Ontario new housing rebate | Part of the provincial HST, up to $24,000 | Available even above the federal price threshold |
These amounts are as of October 2026. In Ontario there's also an Ontario FTHB rebate of up to $80,000 of the provincial part of the HST, with the same conditions as the federal FTHB rebate.
Who counts as a first-time home buyer
- You're 18 or older.
- You're a Canadian citizen or permanent resident.
- You haven't lived, in Canada or abroad, in a home you or your spouse or common-law partner owned as your primary residence in the current year or the 4 calendar years before.
- You haven't applied, or been deemed to apply, for an FTHB rebate before.
The home also has to fit the timing. The purchase agreement with the builder must be signed on or after 20 March 2025 and before 2031, construction must start before 2031 and finish before 2036, and you must be the first to live in it after it's completed.
The timing trap on older agreements
Here's the condition buyers miss. The FTHB rebate isn't available if an agreement first signed before 20 March 2025 is later varied, amended or assigned. And cancelling a pre-March 2025 agreement and signing a new one doesn't help if the new one can't reasonably be seen as arranged mainly for bona fide reasons other than getting the rebate.
Builder credit or direct claim
| Application type | Who files | When it applies |
|---|---|---|
| 1A | Builder | House and land from the same builder, or a mobile home; the builder pays or credits the rebate |
| 1B | Builder | House bought and land leased from the same builder |
| 2 | You | House and land from the same builder, rebate paid by the CRA |
| 3 | You | Share of a co-op |
| 5 | You | House bought and land leased from the builder |
For types 2, 3 and 5, attach your Statement of Adjustments and the signed purchase and sale agreement, without its attachments. The builder fills in Part D in every case.
Filing online or by mail
- If your claim doesn't include the Ontario enhanced new housing rebate (ENHR), you can file online.
- Claims that include the Ontario ENHR can only be mailed until online filing and processing start in fall 2026.
- The Ontario ENHR applies to Ontario homes where the agreement is signed from 1 April 2026 to 31 March 2027, construction starts before 2029 and finishes before 2032.
- To get the Ontario new home affordability payment, worth up to $50,000, you don't file a separate form; you complete the consent section on page 3.
Deadline and records
Generally you have two years from the date ownership transfers to you to claim. You don't have to send proof of occupancy with the form, but keep supporting documents for six years in case the CRA asks.
How the basic rebate is worked out
- Line A: the GST or federal part of the HST you paid on the purchase, from Form RC7190-WS, including tax on any assignment of the agreement to you.
- Line B: the purchase price before GST or HST, again including any assignment price.
- The rebate is 36% of line A, up to $6,300, whether you paid 5% GST or HST at 13%, 14% or 15%.
- If the total purchase price is $450,000 or more, there's no federal new housing rebate, though an Ontario home may still get the provincial one.
Only one person can be the claimant, even when several people bought the house together. Part A takes one name, and the other buyers are listed separately.
When GST190 isn't the right form
- You built the house yourself or hired someone to build it: use GST191, the owner-built application.
- You bought it to rent out: you may qualify for the new residential rental property rebate instead.
- You're a GST/HST-registered builder claiming a Type 1A or 1B rebate: you can file online through GST/HST NETFILE or My Business Account.
The verdict
If you're buying a new build, ask the builder at signing whether they'll credit the rebate on closing. If they won't, file GST190 yourself within two years. First-time buyers should check the 20 March 2025 date on their agreement before anything else, because an older contract that's been amended can rule out the biggest rebate on this form. If you're the builder rather than the buyer, GST/HST registration comes first.
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Frequently asked questions
What is Form GST190?
It's the CRA application for the GST/HST new housing rebate, provincial new housing rebate and FTHB GST/HST rebate on a house bought from a builder.
What is the deadline to file GST190?
Generally two years from the date ownership of the house is transferred to you.
What is the maximum GST new housing rebate?
36% of the GST or federal part of the HST, up to $6,300, on homes priced under $450,000, as of October 2026.
Can I claim GST190 on a rental property?
No. If you bought the house as a rental, you may qualify for the new residential rental property rebate instead.
Who qualifies for the first-time home buyers' GST rebate?
Canadian citizens or permanent residents aged 18 or older who haven't lived in a home they or their partner owned in the current year or previous 4 calendar years, and haven't claimed it before.
Can two buyers both claim the new housing rebate?
No. Only one individual can be the claimant, even if several people bought the house.
