First-time home buyers' GST/HST rebate

• What is the first-time home buyers’ rebate
• Who can apply
• How to apply
• After you apply

After you apply

On this page

• When your application will be processed
• What records to keep
• Notice of assessment
• When you will receive your payment
• Change a processed application
• Reprisal complaint

When your application will be processed

In most cases, the CRA will be able to process rebate applications within standard processing times. A small number of applications may experience processing delays, due to a legislative amendment that changed the starting date for this rebate from May 27, 2025, to March 20, 2025.

As a result of these changes, certain applications will be affected. These include:

• Applications where the purchaser entered into an agreement of purchase and sale with a builder or started construction on their owner-built home between the dates of March 20, 2025 and May 26, 2025

The CRA expects to begin processing these applications by spring 2026.

What records to keep

Keep the following records for 6 years:

• A copy of the completed rebate application(s), including the calculation worksheet(s)
• All of the documents used to fill out the application forms, including original invoices for owner-built homes and the purchase and sale agreement for homes purchased from a builder
• Proof of occupancy

Notice of assessment

A notice of assessment will be issued after your rebate application has been processed. The notice of assessment explains the assessment of your rebate application and any changes that were made.

When you will receive your payment

Because all claims are subject to audit, you may experience a delay of up to 6 months before receiving your payment.

The processing of your claim may be delayed or your rebate denied if any of the following are true:

• Forms are not completed in full
• Rebate calculation is incorrect
• Required documents are not submitted with your application

Change a processed application

You may disagree with an assessment or want to change a processed rebate application. To determine your options for resolving the issue, including possibly filing an objection, use the GST/HST objection decision tool.

Learn more about filing an objection: File an objection – GST/HST

Reprisal complaint

If you have previously submitted a service complaint or requested a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.

For more information about objections or formal disputes, refer to: Service feedback, objections, appeals, disputes, and relief measures