GST191 – GST/HST New Housing Rebate Application for Owner‑Built Houses

What Is Form GST191?

Form GST191 is the application you complete to claim the federal portion of the GST/HST new housing rebate for owner‑built houses. It calculates how much of the GST/HST you paid during construction is eligible for refund.

This claim relates specifically to homes you (or someone you hired) constructed or substantially renovated. It is separate from rebates for homes purchased from a builder (which use Form GST190).

Who Can Use It

You may be eligible to claim the rebate using GST191 if:

• You built a house or performed substantial renovations or major additions that result in a home viewed as newly built;
• You converted a non‑residential property to residential use;
• The construction was completed and you occupy (or will occupy) the house as your primary residence; and
• You meet other eligibility conditions regarding the construction and tax paid.

How to Download and Fill Out the Form

You must download and save the required PDF to your computer and open it in Acrobat Reader 10 or later (the form won’t open properly in a browser).

• Accessible Fillable PDF – GST191
• Standard Print PDF – GST191

Supporting Worksheet (GST191‑WS)

Before completing GST191, you may need to fill out the GST191‑WS Construction Summary Worksheet to summarize GST/HST paid on construction costs.

What Information Is Required

The form collects details such as:

• Claimant and property information (location, dates of construction);
• Taxes paid at various HST/GST rates during construction;
• Fair market value of the property;
• Rebate calculations for federal GST/HST and, if in Ontario, provincial portion using the appropriate schedule.

Filing the Application

You can file your rebate application electronically through your CRA My Account by uploading the completed GST191 and GST191‑WS.

If filing on paper, include all completed forms and mail them to the appropriate tax centre based on where the property is located (e.g., Sudbury or Prince Edward Island tax centre, per CRA guidance).

Important Notes

• You can only file one GST/HST new housing rebate application per house.
• If the fair market value of the house is over certain thresholds and you are only claiming a provincial rebate (e.g., Ontario), you might not fill out all parts of GST191.
• Claims can be audited — ensure forms and worksheets are completed fully.