Missed the Two-Year Deadline for the GST/HST New Housing Rebate in Canada?

You bought or built a new home, paid GST or HST, and only later realized you never claimed the federal new housing rebate. Now you are wondering whether the window has closed and whether anything can be done.

The answer depends on how you got the home. A purchase from a builder and an owner-built home follow different clocks and, importantly, different rules for late filing. This article covers the federal rules only. It explains how the clock works, what happens after a miss, and how to file on time.

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

When the two-year clock starts for a home bought from a builder

If you bought a new house or condominium unit from a builder, the application deadline is two years after ownership transfers. That is the date title passes to you, not the date you signed the purchase agreement and not necessarily the date you moved in.

There is an exception for houses on leased land (Types 1B and 5). For those, the two years run from the date possession was transferred.

Within the same two years, you may instead apply to the builder, and the builder may pay or credit the rebate if it agrees. So the window covers both routes: asking the builder or filing directly with CRA.

How the deadline works for owner-built homes

If you built or substantially renovated the home yourself, or hired someone to do it, the rules in section 256 apply. You must apply within two years after a base date. The base date is the earliest of two years after first occupancy, the ownership transfer date, or substantial completion.

The key point is that the deadline does not run from move-in. CRA's example has substantial completion on April 30, 2026, with the owner moving in on May 31, 2026. The base date is still April 30, 2026, so the deadline is April 30, 2028.

Substantial renovation generally means that 90% or more of the interior of an existing house, counting only livable areas, is removed or replaced. A home renovated to that extent can qualify like a new one.

What happens if you miss the deadline

The two routes are treated very differently, as the comparison below shows.

In other words, CRA says its late-filing discretion applies only to owner-built homes and does not apply if you purchased the house from a builder. Even for an owner-built home, a late request is considered only in extraordinary circumstances, so you should not count on it being accepted.

What counts as extraordinary depends on the facts. If you are in that position, a lawyer or accountant can help you assess whether a late request is realistic.

Ways to claim before the window closes

• Builder credit at closing: the builder may pay the rebate to you or credit it against the price. If it does, you do not send the application, because the builder files it with its return.
• Direct claim: 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.
• Assignments: only the builder who sells the house can pay or credit the rebate. An assignor who sold you the purchase agreement cannot, so an assignee must claim directly from CRA on Form GST190.
• Owner-built homes: apply within two years after the base date.

Check your statement of adjustments to see whether the rebate was already credited. If it was, there may be nothing left to claim. Be aware that if a rebate was paid or credited to someone who was not entitled to it, it must be repaid.

Practical steps to meet the deadline

Mark the deadline on your calendar as soon as you take ownership. Then gather what you need. On Form GST190 for a builder purchase (Types 1A or 2), line 1 is the GST or federal HST paid on the house, including tax paid on an assignment. Line 2 is the purchase price paid to the builder excluding tax. Line 3 is 36% of line 1 up to the maximum, and line 4 is the final amount carried to line C of the form.

• Confirm your ownership transfer date (or possession date for leased land) and count two years forward.
• Check that you qualify, including that the home is your or a relation's primary place of residence.
• Complete Form GST190, and Form RC7190-ON if you are claiming an Ontario rebate.
• Attach a copy of the statement of adjustments.
• Do not send the worksheet RC7190-WS, but keep it with your supporting records for six years.
• For owner-built homes, send original invoices only where GST/HST was not charged, and keep original invoices and records for six years.

Where you send the form depends on the property. If the builder does not pay or credit the rebate, 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. Builders who pay or credit the rebate send the application to the Prince Edward Island Tax Centre.

If you are close to the deadline or unsure whether you qualify, speak with a lawyer or accountant before the window closes rather than after.

Frequently asked questions