What Happens If I Miss the Two-Year Deadline to Claim the GST/HST New Housing Rebate in Canada?

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

If you bought from a builder and the two-year deadline has passed without a claim, the GST/HST new housing rebate is generally lost. CRA says it will consider a late-filed request only for owner-built homes in extraordinary circumstances, and that does not apply if you purchased the house from a builder.

The deadline for a house bought from a builder is two years after ownership transfers. Within that same period you could apply to the builder, who may pay or credit the rebate if it agrees. If the builder does not, you generally have up to two years from the date ownership was transferred to claim it on Form GST190. For houses on leased land, the two years run from the date possession was transferred.

Owner-built homes are different: the Minister may allow a later filing, but CRA considers late requests only in extraordinary circumstances. Whether your situation fits any of this depends on the facts, so it is worth confirming your dates and how you took title with a lawyer or accountant before assuming the rebate is gone.