What Documents Do I Need to Support a New Housing Rebate Claim in Canada?

This answer covers Canadian federal tax law, which applies in every province.

The core documents are the Form GST190 and your statement of adjustments, with other papers depending on the type of home. For a home bought from a builder, you generally send the Form GST190, Form RC7190-ON if you are claiming an Ontario rebate, and a copy of the statement of adjustments. Keep the worksheet RC7190-WS and your supporting records for six years, and do not send the worksheet.

The form asks for the GST or federal HST paid on the house, including tax paid on an assignment, and the purchase price paid to the builder excluding tax. If the builder pays or credits the rebate, you do not apply; an assignee must claim from CRA on Form GST190. If the builder does not, you generally have two years from the date ownership was transferred, or from the date possession was transferred for a house on leased land, to claim it on Form GST190.

For an owner-built home, only original invoices in your or co-owners' names are accepted; send invoices only where GST/HST was not charged, and keep originals for six years. Keep proof of first occupancy: the first occupant must be the buyer or a relation, unless the buyer made an exempt sale before anyone occupied it.