Canada Revenue Agency (CRA) Edition GST190 E (26) 10 pages

Form GST190 — GST/HST New Housing Rebate Application for Houses Purchased from a Builder

The CRA form buyers of a new home, condo unit or co-op share use to claim the GST/HST new housing rebate, provincial rebates and the first-time home buyers' rebate.

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GST190 new house from a builder rebate · GST/HST New Housing Rebate Application for Houses Purchased from a Builder
The official Canada Revenue Agency (CRA) form, edition GST190 E (26) — blank
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Fill this form online Blank PDF from Canada Revenue Agency (CRA)

What is GST190 new house from a builder rebate?

When you buy a newly built home from a builder, the price includes GST or HST. GST190 is the application for getting part of it back: the GST/HST new housing rebate, a provincial new housing rebate where one exists, and the first-time home buyers' (FTHB) GST/HST rebate. It covers houses, condominium units, duplexes, mobile and floating homes, and shares in a housing co-op. If you built the home yourself or hired someone to build it, GST191 is the form instead.

The form is filed one of two ways. With a type 1A or 1B application, the builder pays or credits the rebate to you, usually at closing, and sends the form to the CRA. With type 2, 3 or 5, you file it with the CRA yourself and the CRA pays you. Either way the builder or co-op fills out Part D. The rebate itself is worked out on a separate worksheet, Form RC7190-WS, and Part F of GST190 carries its result, any provincial rebate and amounts already claimed through to the total.

FileIt asks for your application type once and prints Part F into the matching section, with the total worked out. It also shows only the ONHAP consent that applies to you, as the form asks. The builder's part is in the same form, so you can fill it in together. The PDF is saved to your FileIt vault, and you sign and send it or give it to your builder. FileIt doesn't file it with the CRA.

Who fills it
Individuals who bought a new house, condo unit, duplex or co-op share from a builder
Filed by
The builder for types 1A and 1B. You, for types 2, 3 and 5
Worksheet
Form RC7190-WS works out the rebate. Provincial schedules add provincial rebates
Signatures
You sign Part E. The builder or co-op signs Part D
FTHB rebate
For purchase agreements signed on or after March 20, 2025 and before 2031
Edition
GST190 E (26)

Who needs to fill out GST190 new house from a builder rebate?

  • Buyers of a newly built house or condominium unit from a builder who will live in it, or whose relation will.
  • First-time home buyers claiming the FTHB GST/HST rebate on a new home bought from a builder.
  • Buyers of a new mobile, modular or floating home, or a duplex.
  • People who bought a share in a cooperative housing corporation to live in the unit (type 3).
  • Ontario buyers claiming the Ontario new housing rebate, the Ontario FTHB rebate or the Ontario enhanced new housing rebate.

When to use GST190 new house from a builder rebate

  • At or before closing, when your builder will credit the rebate to you (types 1A and 1B).
  • After closing, when you apply directly to the CRA (types 2, 3 and 5) with your statement of adjustments and purchase agreement.
  • Not if you bought the home as a rental property. The form points to GST524 for that case.

What you need before you start

  • Your social insurance number, phone number and the house's address and legal description.
  • The dates you signed the purchase agreement, took ownership and took possession. For the FTHB rebate, also when construction began and was substantially completed.
  • Your completed Form RC7190-WS and, if one applies, the provincial rebate schedule.
  • The purchase price without GST/HST, the GST or federal HST you paid and, for leased land, the fair market value.
  • Your builder's or co-op's legal name, business number and address, and their signature on Part D.
  • For types 2, 3 and 5: a copy of your statement of adjustments and your signed purchase and sale agreement.

What’s on GST190 new house from a builder rebate

The 2026 edition has 10 pages. FileIt asks for it in 9 parts:

  1. Part A: Claimant informationClaimant (purchaser)
  2. Part A: Which rebates you are claimingClaimant (purchaser)
  3. Part A: Other purchasersClaimant (purchaser)
  4. Part A: AddressesClaimant (purchaser)
  5. Part B: House informationClaimant (purchaser)
  6. Part C: Housing and application typeClaimant (purchaser)
  7. Part F: Rebate calculationClaimant (purchaser)
  8. Part E: Claimant's certificationClaimant (purchaser)
  9. Part D: Builder or co-op informationBuilder or co-op

How to fill out GST190 new house from a builder rebate, step by step

1 Part A: Claimant information

Give one name only, even if several people bought the house, with your SIN, phone numbers and language. Say whether you're claiming the FTHB rebate and meet its four conditions, and whether you're claiming the Ontario ENHR. If so, answer the ONHAP consent that matches your case. List any other purchasers and the house and mailing addresses.

2 Part B: House information

Confirm the house is your or a relation's primary residence, or for the FTHB rebate, that it's your primary residence and you were the first to occupy it. Enter the agreement, ownership and possession dates, the construction dates if needed, and the legal description from your deed.

3 Part C: Housing and application type

Tick the type of housing, then one application type: 1A or 1B if the builder credits the rebate to you, or 2, 3 or 5 if you file with the CRA yourself. The type decides which section of Part F you use.

4 Part D: Builder or co-op information

The builder or co-op gives its legal name, business number, address and phone, says whether it paid or credited the rebate, gives its own ONHAP consent if the ONHAP was assigned to it, and for types 1A and 1B the GST/HST reporting period in which it took the deduction. Then it signs.

5 Part E: Claimant's certification

You certify that the application is correct, that the rebate hasn't been claimed before, that this isn't a second claim for extras, and that the house is a primary residence and not a rental.

6 Part F: Rebate calculation

Section 1 (types 1A and 2), Section 2 (types 1B and 5) or Section 3 (type 3) takes the rebate from RC7190-WS, adds any provincial rebate, and subtracts rebates already claimed for the house on lines X1 to X3. FileIt fills only the section for your type and works out the total.

Common mistakes to avoid

  • Using GST190 for a house you built yourself. That's GST191.
  • Ticking more than one application type, or filling the wrong section of Part F for your type.
  • Forgetting Part D. The builder or co-op must fill it out in all cases.
  • Leaving out the statement of adjustments and purchase agreement when you file a type 2, 3 or 5 application yourself.
  • Answering both ONHAP consents. The form asks for only the one that applies.

After you fill it out

Print the PDF and sign Part E. Have the builder or co-op sign Part D.

For types 1A and 1B, give the completed form to your builder, who sends it to the CRA. For types 2, 3 and 5, send it yourself with the required documents.

Keep a copy of the signed form and your closing documents in your FileIt vault.

Fill out GST190 new house from a builder rebate online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 87 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Canada Revenue Agency (CRA) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

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GST190 new house from a builder rebate: frequently asked questions

Should I use GST190 or GST191?

GST190 is for a home bought from a builder, including a condo unit, duplex or co-op share. GST191 is for a house you built or substantially renovated yourself, or hired someone to build.

What's the difference between application types 1A and 2?

Both cover buying the house and land from the same builder. With type 1A, the builder pays or credits the rebate to you and files the form. With type 2, you file it with the CRA yourself and the CRA pays you.

Who qualifies for the first-time home buyers' GST/HST rebate on a builder's home?

According to the form, the purchase agreement must be signed with the builder on or after March 20, 2025 and before 2031, construction must begin before 2031 and finish before 2036, and you must be a first-time home buyer who is the first to occupy the home.

Where do I calculate the rebate amount?

On Form RC7190-WS, GST190 Calculation Worksheet. Part F of GST190 takes its line 4, 8 or 11 (new housing rebate only) or line 14, 18 or 21 (with the FTHB rebate), depending on your application type.

Can I claim the rebate if I bought the condo as a rental?

Not with GST190. The form says you may qualify for the new residential rental property rebate instead, on Form GST524.

Does FileIt send GST190 to the CRA or my builder?

No. FileIt fills in the official PDF and keeps it in your vault. You sign it and pass it to your builder or mail it yourself, depending on the application type.

Official sources

FileIt is not affiliated with or endorsed by Canada Revenue Agency (CRA) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

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