How to apply for the first-time home buyer GST rebate (CRA)

Published November 1, 2026

The first-time home buyers’ (FTHB) GST/HST rebate gives back up to $50,000 of GST on a new home. Applications are open. The law received Royal Assent on March 12, 2026. This guide shows how to apply. For who qualifies and how much you get, see the first-home GST rebate guide.

Step 1: check that you qualify

On the date ownership is transferred to you, you must:

• be at least 18,
• be a Canadian citizen or permanent resident,
• not have lived in a home owned by you or your spouse or common-law partner in that calendar year or the four before it, and
• never have received an FTHB rebate, and your spouse or partner must not have either.

You must also have signed the purchase agreement with the builder on or after March 20, 2025 and before 2031. You must be the first person to live in the home, as your primary place of residence.

Step 2: find your application type

Step 3a: if the builder credits the rebate

This is the most common route.

1. Agree with the builder that they will credit the rebate on closing.
2. Fill out Form GST190. In Ontario, also fill out Form RC7190-ON.
3. Sign Form GST190 in front of the builder or your lawyer. This is usually near closing.
4. The builder sends the forms to the CRA with the statement of adjustments and the signed purchase agreement.

If the builder files for you, you cannot file a second application for the same home. The exception: if the builder only credited the regular new housing rebate, you can apply for the FTHB rebate yourself.

Step 3b: if you apply yourself

1. Sign in to your CRA account (My Account).
2. Under “More services”, select File a GST/HST rebate.
3. Complete the application online.

If you cannot apply online, mail Form GST190 (and RC7190-ON in Ontario) to the address on the form. Owner-built homes use a different form; see the CRA’s owner-built home page.

The deadline

You have 2 years from the date ownership was transferred to you. For a home on leased land, the 2 years start when possession was transferred. Do not wait: the CRA may ask for documents, and a late claim is refused.

Documents to keep

• the signed agreement of purchase and sale,
• the statement of adjustments from closing,
• proof of the GST or HST you paid, and
• proof that you live in the home, such as a driver’s licence or utility bills.

Ontario: the provincial top-up

In Ontario, you may also get back part of the 8% provincial share of the HST, up to $80,000. Claim it at the same time with Form RC7190-ON. In Quebec, Revenu Québec runs the GST rebate, so apply through Revenu Québec.

Use the first-home GST rebate calculator to estimate your rebate before you apply.

Common questions

How long does the CRA take to pay the rebate?

The CRA does not publish a fixed time for this rebate. Online applications are usually faster than mail. You can check the status in your CRA account.

I closed before March 12, 2026. Can I still apply?

Yes. If your builder only credited the regular new housing rebate, you can file a separate FTHB application. You must apply within 2 years of the ownership transfer.

Can I apply if my builder refuses to credit the rebate?

Yes. Use application type 2 (or 5 for leased land) and apply yourself in your CRA account or by mail.

Who do I call with questions?

Call the CRA GST/HST line for individuals, or ask your builder or real estate lawyer. The CRA’s Guide RC4028 explains each form line by line.

Updated: November 1, 2026. Based on the CRA pages “Who can apply” and “Applying for the rebate – Home purchased from a builder” (updated June 2026) and Guide RC4028. Check canada.ca before you apply.