GST/HST New Housing Rebate

In plain language

Recovers a portion of the federal GST (and in NL the provincial HST) on a new home, substantially renovated home, or major addition. Standard rebate: 36% of GST on homes under $350K, phasing out to nothing at $450K — max federal rebate ~$6,300. Applies whether you buy from a builder or build yourself. Home must be primary residence for you or a qualifying relative. Paperwork burden is real (GST191-WS worksheet, invoice trail), but for an owner-built home in NL the rebate is usually several thousand dollars of real money.

Who qualifies

What you'll have to report

Form GST191 (owner-built) or GST190 (builder-purchased) + GST191-WS worksheet; retain all supplier invoices showing GST/HST; proof of occupancy as primary residence.