GST191 Owner-Built House GST/HST Rebate: Fill Online

What is GST191 owner-built house rebate?

When you build a house yourself, or hire contractors to do it, you pay GST or HST on the materials and services. GST191 is how an individual claims some of that tax back. It covers newly built houses, substantial renovations, major additions made as part of a renovation, and buildings converted from non-residential to residential use. It also carries the first-time home buyers' (FTHB) GST/HST rebate for owner-built homes, which the form says applies when construction began on or after March 20, 2025 and before 2031.

GST191 works with a second form, GST191-WS, the construction summary worksheet, where you add up the tax paid on your invoices. Part D of GST191 takes boxes A and D from that worksheet and turns them into the rebate. Section 1 is the regular new housing rebate: 36% of the tax, to a maximum of $6,300, reduced for houses worth more than $350,000 and nothing at $450,000 or more. Section 2 is the FTHB rebate: up to $50,000, reduced for houses worth more than $1,000,000 and nothing at $1,500,000 or more.

FileIt asks your FTHB answer first, so it knows which section to fill. It then copies the worksheet totals, works out lines G, H and S and any phase-out, adds an Ontario rebate if you have one, and prints the total on line U. The amounts land on the right side of each box's cents mark. The completed PDF is kept in your FileIt vault. FileIt doesn't file anything with the CRA for you.

Who fills it: Individuals who built or substantially renovated their own house, or added a major addition
Goes with: Form GST191-WS, Construction Summary Worksheet, and RC7191-ON for Ontario homes
Regular rebate: 36% of the tax, up to $6,300; none at a fair market value of $450,000 or more
FTHB rebate: Up to $50,000; none at a fair market value of $1,500,000 or more
Deadline: Generally two years after the work is substantially completed (see Guide RC4028)
Edition: GST191 E (26)

Who needs to fill out GST191 owner-built house rebate?

People who built a new house, on their own or with contractors, to live in or for a relation to live in.
Homeowners who substantially renovated their house or added a major addition as part of a renovation.
Owners who converted a non-residential building into their home.
First-time home buyers who built a home they were the first to live in, where construction began on or after March 20, 2025.
Ontario owners who also claim the Ontario rebates on Form RC7191-ON, including the Ontario enhanced new housing rebate.

When to use GST191 owner-built house rebate

After the construction or renovation is substantially completed and you have filled out Form GST191-WS.
Within the filing deadline that starts from your base date, generally two years after substantial completion.
When you buy from a builder instead, use GST190. GST191 is only for owner-built houses.

What you need before you start

Your completed Form GST191-WS, including boxes A and D on its page 7.
Your social insurance number, and your business number if you have one.
The address of the house and its legal description (lot, plan and so on) from your deed or land registry documents.
The dates construction began, was substantially completed and when you first moved in, plus your base date.
The fair market value of the house, building and land, at substantial completion.
Form RC7191-ON's total if the house is in Ontario, and any rebate already claimed for the house by you or someone else.

What’s on GST191 owner-built house rebate

The 2026 edition has 7 pages. FileIt asks for it in 8 parts:

Part A: Claimant informationClaimant
Part A: Which rebates you are claimingClaimant
Part A: Other ownersClaimant
Part A: AddressesClaimant
Part B: House informationClaimant
Part C: Type of construction and housingClaimant
Part D: Rebate calculationClaimant
Part E: CertificationClaimant

How to fill out GST191 owner-built house rebate, step by step

1 Part A: Claimant information

Enter one name only, even if several people own the house, with your SIN, language preference and phone numbers. Answer whether you're claiming the FTHB GST/HST rebate and meet all four conditions, and whether you're claiming the Ontario enhanced new housing rebate. If you are, you can consent to the CRA sharing your contact and banking details with Ontario for the new home affordability payment. List any other owners, then give the house address and your mailing address.

2 Part B: House information

Say whether the house is your (or a relation's) primary place of residence and, for the FTHB rebate, whether you were the first to occupy it. Enter the dates the work began and was substantially completed and the date you moved in, your base date for the filing deadline, and the legal description of the property. A mobile home also needs its manufacturer, model and serial number.

3 Part C: Type of construction and housing

Tick newly constructed, substantially renovated or major addition, and whether it's a house, mobile home, floating home or bed and breakfast.

4 Part D, Section 1: New housing rebate

Used when you're not claiming the FTHB rebate. Line G is boxes A plus D from GST191-WS. Line H is 36% of G, at most $6,300. Depending on the fair market value on line R, line S is all of H, a reduced part of it, or zero. FileIt does each step.

5 Part D, Section 2: FTHB rebate

Used when you claim the FTHB rebate. Line S is line G up to $50,000 when the house is worth $1,000,000 or less, a reduced amount between $1,000,000 and $1,500,000, and zero above that.

6 Total rebate and Part E

Line U is line S plus any Ontario rebate on line T, minus amounts already claimed for the house on lines X1 to X3. Then you sign Part E to certify the claim. Someone signing for you needs to attach a power of attorney.

Common mistakes to avoid

Sending GST191 without Form GST191-WS. The form says your application may be denied without all the required documents.
Filling out both Section 1 and Section 2 of Part D. Use one, depending on your FTHB answer.
Using the purchase price or the building cost instead of the fair market value of the house and land at substantial completion.
Forgetting to subtract a rebate someone else already claimed for the same house on lines X1 to X3.
Sending all your invoices. The CRA only wants the ones where no GST/HST was charged. Keep the originals for six years.

After you fill it out

Print the PDF and sign Part E. You can also send the forms online through My Account instead of on paper.

Mail GST191 with GST191-WS to the Prince Edward Island Tax Centre, or with RC7191-ON to the Sudbury Tax Centre if the house is in Ontario, as the form explains.

Keep the forms in your FileIt vault along with your construction invoices, which the CRA may ask to see.

Fill out GST191 owner-built house rebate online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 67 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Canada Revenue Agency (CRA) form, and let FileIt do any worksheet arithmetic.
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.

Start GST191 owner-built house rebate now — it’s free

GST191 owner-built house rebate: frequently asked questions

What is the difference between GST191 and GST190?

GST191 is for houses you built or substantially renovated yourself. GST190 is for a house bought from a builder. Each has its own rebate calculation.

How much is the regular new housing rebate on GST191?

Section 1 of Part D works it out as 36% of the GST/HST from your worksheet, up to $6,300. It's reduced when the fair market value is between $350,000 and $450,000 and is zero at $450,000 or more.

How does the first-time home buyers' GST/HST rebate work for an owner-built home?

The form says construction or substantial renovation must begin on or after March 20, 2025 and before 2031, finish before 2036, and you must be the first to occupy it as your primary residence. Section 2 allows up to $50,000, reduced between $1,000,000 and $1,500,000 of fair market value.

Do I need GST191-WS?

Yes. The form says you first fill out Form GST191-WS, Construction Summary Worksheet, and send both forms to the CRA. Part D uses boxes A and D from page 7 of the worksheet.

How long do I have to claim?

The form says that generally you have two years from the date construction or substantial renovation is substantially completed. Guide RC4028 explains the deadlines in detail.

Can FileIt fill out GST191 for me?

FileIt asks for your worksheet totals and the house's value, does Part D's calculation and prints everything on the CRA's official PDF for you to sign and send. You file it yourself.

Official sources

Blank form (PDF), published by Canada Revenue Agency (CRA): https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/gst191/gst191-fill-26e.pdf
Official instructions and guidance: https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/gst191.html
Edition shown on this page: GST191 E (26) (checked 2026-10-19).

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.