Provincial new housing rebate for Ontario
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Provincial new housing rebate for Ontario
Eligibility information
You may be eligible for an Ontario new housing rebate for some of the provincial part of the HST paid if you are an individual who:
- purchased newly constructed or substantially renovated housing in Ontario, which could include housing on leased land, for use as your (or your relation’s) primary place of residence;
- purchased shares of capital stock in a newly constructed or substantially renovated co-operative housing (co-op) complex in Ontario for the purpose of using a unit in the co-op for use as your (or your relation’s) primary place of residence; or
- constructed or substantially renovated your own home in Ontario, or hired someone else to construct or substantially renovate your home for use as your (or your relation’s) primary place of residence.
You are entitled to claim both an Ontario new housing rebate and a federal new housing rebate if all of the conditions for claiming each rebate are met. The conditions for claiming an Ontario new housing rebate are similar to the conditions for claiming a federal new housing rebate, with the exception of the maximum threshold amount.
Qualifying housing also includes mobile homes (including modular homes) and floating homes.
Note
For mobile and floating homes, depending on the particular circumstances, you have the option to treat your mobile or floating home as a purchased home or as an owner-built home when claiming your Ontario new housing rebate.
Purchases
Builders are able to pay or credit the Ontario new housing rebate to the individual purchaser of new housing.
If a builder did not pay or credit the rebate to you at the time of purchase, you have two years from the date possession or ownership was transferred to you to apply for the Ontario new housing rebate with us directly, using Form RC7190-ON, GST190 Ontario Rebate Schedule.
Owner-built homes
Owner-built home refers to a home that you constructed or substantially renovated yourself or hired someone else to construct or substantially renovate for you. You generally have two years from the earlier of the date the house was occupied or the construction was substantially completed to claim the rebate for an owner-built home using Form RC7191-ON, GST191 Ontario Rebate Schedule.
Forms and publications
- GST/HST Info Sheet GI-079, Harmonized Sales Tax: Ontario New Housing Rebate
- GST/HST Info Sheet GI-082, Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Ontario
- GST/HST Info Sheet GI-085, Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in Ontario
- GST/HST Info Sheet GI-088, Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the Ontario RST Transitional New Housing Rebate
- Guide RC4028, GST/HST New Housing Rebate
- Form RC7190-ON, GST190 Ontario Rebate Schedule
- Form RC7191-ON, GST191 Ontario Rebate Schedule
- Date modified:
- 2014-11-07