Fill Out CRA Form GST191 Online
GST/HST New Housing Rebate Application for Owner-Built Houses
Canada Revenue Agency
Claims the GST/HST new housing rebate for a house you built or substantially renovated yourself.
Reviewed July 2026
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CRA Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses, is how you claim back part of the GST or HST you paid while building or substantially renovating your own home. It applies when you built the house yourself, hired someone to build it on land you own or lease, or completed a major addition as part of a renovation.
You can complete Form GST191 in the Universal PDF editor, enter your property details and rebate calculation on screen, and download the finished PDF ready to mail to the CRA along with the required construction summary worksheet.
What is Form GST191 used for
Buyers of new homes from a builder usually have a rebate credited by the builder, but people who build their own home pay GST/HST piece by piece on materials, contractor invoices, and services. The GST191 gathers those amounts into a single rebate claim for a house used as your or a relation's primary place of residence.
The claim covers construction of a new home, a substantial renovation of an existing one, or the addition of a major extension combined with renovation work. The land component can also factor in if you paid GST/HST when you bought the land.
Who files Form GST191
The individual who built or substantially renovated the home, or who hired others to do it, files the form. The house must be intended as the primary place of residence for you or a relation, and the fair market value of the property must fall within the limits set out in the CRA's guide for the rebate.
Corporations and partnerships do not qualify for this rebate; it is designed for individuals. If two or more individuals co-own the home, one claimant files on behalf of all owners.
How to fill out Form GST191
The application has several parts, and it must be paired with Form GST191-WS, the construction summary worksheet:
- Claimant information: your name, address, social insurance number, and contact details.
- House information: the address of the property, the type of construction (new build, substantial renovation, or major addition), and key dates such as when construction ended and when the home was occupied.
- Rebate calculation: totals carried over from the GST191-WS worksheet, which itemizes every invoice with GST/HST you paid during construction.
- Certification: your signature confirming the information is accurate and the eligibility conditions are met.
Deadline and where to send it
The rebate generally must be claimed within two years of the base date defined in the CRA's guide, which usually relates to when construction was substantially completed or when you first occupied the home. Because the deadline rules depend on your situation, check the guide carefully before assuming you still have time.
Mail the completed GST191, the GST191-WS worksheet, and any provincial rebate schedule that applies in your province to the CRA tax centre listed in the form instructions. Keep copies of the forms and all invoices; the CRA reviews these claims closely and can ask for your supporting documents.
Frequently asked questions
Yes. The GST191-WS construction summary worksheet itemizes each invoice and the GST/HST you paid. The CRA will not process a GST191 without it.
Generally you have up to two years from the base date described in the CRA's rebate guide, which is tied to substantial completion or occupancy. Confirm the exact rule for your circumstances before filing.
No. Purchases from a builder use a different application, and the builder often credits the rebate at closing. The GST191 is only for homes you built, substantially renovated, or had built on your own land.
In some provinces a provincial portion of the new housing rebate exists and has its own schedule that is filed with the GST191. Check the instructions for the schedule that applies to your province.
You list them on the worksheet rather than mailing every invoice, but you must keep the originals. The CRA frequently asks claimants to provide invoices to verify the claim.
Related forms
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