Understanding the GST190 Form: GST/HST New Housing Rebate Application

May 16, 2025

The GST190 form, officially titled the “GST/HST New Housing Rebate Application for Houses Purchased from a Builder,” is an essential document for individuals in Canada who have purchased a newly built or substantially renovated home. This rebate helps eligible homebuyers recover a portion of the GST, or the federal part of the HST, paid on their new primary residence. At Cross & Company, we’re here to walk you through everything you need to know, from what the GST/HST New Housing Rebate is, to who’s eligible, how to apply, and what British Columbia residents should keep in mind.

Download the GST190 Form
 

What is the GST/HST New Housing Rebate?

This rebate is designed for individuals who have purchased a new or significantly renovated home from a builder, or acquired shares in a co-operative housing corporation (co-op), with the intention of using the property as their or a relation’s primary place of residence. It’s important to note that the rebate is not available for homes intended solely for rental purposes.
 

Who qualifies for the GST/HST new housing rebate?

To qualify for the GST/HST new housing rebate, you must meet the following conditions:

  • Type of Purchase: You bought a new or substantially renovated house, condominium unit, duplex, or a share in a co-op housing corporation from a builder.
  • Primary Residence: The home must be intended as the primary place of residence for you or a close relation.
  • Purchase Price: The fair market value of the home must be less than $450,000 at the time the construction is substantially completed.
  • Occupancy: You or a close relation must be the first to occupy the home after its construction or substantial renovation.

How to Apply for the Rebate

To apply for the rebate:

  • Complete Form GST190: This form is used to apply for the rebate on homes purchased from a builder.
  • Fill Out the Calculation Worksheet: Use Form RC7190-WS, the GST190 Calculation Worksheet, to determine the amount of your rebate.
  • Submit the Application: You can file the completed forms electronically through the CRA’s My Account service or submit them by mail, depending on your preference.

Additional Information for British Columbia Residents

Federal Rebate Only: BC no longer uses HST, so only the federal GST rebate applies. There’s no provincial rebate.

Eligible Homes: Applies to new or substantially renovated homes, including condos, townhomes, detached houses, and mobile homes.

Builder Rebates: Some BC builders deduct the rebate from the purchase price and apply on your behalf—confirm this during the sale.

Rebate Limits: You may receive a full rebate if the home costs $350,000 or less, and a partial rebate up to $450,000. Homes over $450,000 do not qualify.

Deadline: Apply within two years of the closing or substantial completion date.

New Housing Rebate Support Made Simple

At Cross & Company, we help clients across Vancouver Island navigate the GST/HST New Housing Rebate with ease. Whether you’re buying your first home or managing a new build, our experienced tax experts can guide you through the GST190 application process and ensure everything is filed correctly. Book a consultation with our tax specialists today and take the stress out of claiming your rebate.

Contact Us Today!