Deadline to Apply for the GST/HST New Housing Rebate in Canada

The new housing rebate can be worth a meaningful amount, but it comes with a firm filing window. The tricky part is knowing which date starts the clock, because that depends on how you came to own the home.

This article walks through the starting point for each situation, shows how to work out your own filing date, and explains what happens if you miss it.

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

The basic rule for a home bought from a builder

For a house bought from a builder, the application deadline is two years after ownership transfers. You may apply to the builder within that same period, and the builder may pay or credit the rebate if it agrees.

If the builder does not pay or credit the rebate, you generally have up to two years from the date ownership was transferred to claim it on Form GST190. For houses on leased land (Types 1B and 5), the two years run from the date possession was transferred instead.

For a new condo from a builder, ownership generally transfers after substantial completion. That transfer date, not the date you signed the agreement, is the point to count from.

Starting points by situation

For an owner-built home, you apply within two years after the base date, which is the earliest of two years after first occupancy, the ownership transfer date, or substantial completion. CRA's own example uses a substantial completion date of April 30, 2026, with the owner moving in on May 31, 2026, and the filing deadline runs from the base date rather than move-in. In that example, the deadline is April 30, 2028.

Co-op shares and some other arrangements can follow different rules, and this article does not set out a separate co-op start date. If you bought a co-op share, confirm your date with CRA, an accountant or a lawyer before relying on any estimate.

How to calculate your filing date

• Identify your situation: builder purchase, leased land, owner-built, or rental.
• Find the right starting date on your closing documents, such as the statement of adjustments, or on your construction records.
• Add two years to that date.
• Treat that date as your last day to file, and aim to file well before it.
• If the builder is crediting the rebate on closing, still confirm in writing that it will file the claim.

Moving in later than the starting date does not extend your window. The statute does not set a number of days within which you must move in, but your filing deadline does not wait for you to do so.

What to file, and where to send it

If the builder pays or credits the rebate, you do not send the application, because the builder files it with its return. Only the builder who sells the house can do this, so someone who bought an assigned agreement must claim directly from CRA on Form GST190.

For a builder purchase, send the form, 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. Properties in Sudbury/Nickel Belt, Toronto (Centre, East, West, North) or Barrie go to the Sudbury Tax Centre, and properties elsewhere in Canada go to the Prince Edward Island Tax Centre.

For owner-built homes, only original invoices in your or a co-owner's name are accepted, and you keep them for six years.

If you have missed the deadline

CRA says it will consider a request to accept a late-filed rebate only for owner-built homes in extraordinary circumstances. That does not apply if you purchased the house from a builder, so a missed deadline on a builder purchase generally means the rebate is lost.

Because of that, do not wait until the last month. If you are close to your date, or unsure which date applies to you, speak with a tax lawyer or accountant promptly.

Frequently asked questions