This version of the form is not currently in use and is provided for reference only. Download this version of Form GST191 for the current year.
Form GST191 is the application form used by Canadian residents to claim a Goods and Services Tax (GST)/Harmonized Sales Tax (HST) rebate for newly constructed or substantially renovated houses that are owner-built. The rebate helps offset the taxes paid on the construction or renovation costs.
The owner of the self-built house files the Form GST191 GST/HST New Housing Rebate Application for Owner-Built Houses in Canada.
Q: What is Form GST191?
A: Form GST191 is the GST/HST New Housing Rebate Application for Owner-Built Houses in Canada.
Q: Who can use Form GST191?
A: Form GST191 can be used by individuals who have built their own house in Canada and are applying for the GST/HST New Housing Rebate.
Q: What is the GST/HST New Housing Rebate?
A: The GST/HST New Housing Rebate is a rebate provided by the Canadian government to help homeowners recover some of the GST or HST paid on a newly built home or a substantial renovation.
Q: What is an owner-built house?
A: An owner-built house is a house that has been constructed or substantially renovated by the owner, rather than by a builder or contractor.
Q: How can I apply for the GST/HST New Housing Rebate?
A: You can apply for the GST/HST New Housing Rebate by completing Form GST191 and submitting it to the Canada Revenue Agency (CRA) along with any required supporting documents.
Q: What documents do I need to include with my GST/HST New Housing Rebate application?
A: You may need to include documents such as a copy of your purchase agreement, invoices for materials and services, and proof of occupancy.
Q: Are there any deadlines for submitting the GST/HST New Housing Rebate application?
A: Yes, you must submit your GST/HST New Housing Rebate application within two years of the substantial completion of your house or renovation.
Q: How long does it take to process the GST/HST New Housing Rebate application?
A: Processing times can vary, but it typically takes the Canada Revenue Agency (CRA) about two to eight weeks to process the application.
Q: How will I receive the GST/HST New Housing Rebate?
A: If your application is approved, you will receive the rebate as a direct deposit or a check in the mail.
Q: Can I claim the GST/HST New Housing Rebate if I am not the owner-builder?
A: No, the GST/HST New Housing Rebate is specifically for individuals who have built their own house in Canada.
Q: Can I apply for the GST/HST New Housing Rebate if I have hired a contractor to build or renovate my house?
A: No, the GST/HST New Housing Rebate is not available for houses that have been built or substantially renovated by a contractor.