Canada’s First-Time Home Buyer Rebate

Five application types determine who files, what forms are needed, and the deadline for a new, substantially renovated, or co-op home rebate claim.
For builder-filed claims, buyers who agree to a rebate credit must sign Form GST190, while the builder submits documents, including adjustments and purchase agreement copies.
If builder does not credit the rebate, file online or by mail, adding Ontario's schedule if applicable, within 2 yr of transfer or possession.
Co-op share buyers always file their own claim, and some could apply later for the first-time buyer rebate if filings came before March 12, 2026.
If only the new housing rebate was credited, buyers could separately claim the first-time buyer rebate; modular, mobile, and floating homes require separate guidance.