💵🏠 Tax Tip - First-Time Buyers Can Save More on New Homes - the First-Time Home Buyers' Gst/Hst Rebate is Available Now!

Wednesday, 25 March 2026 12:00.PM

The Canada Revenue Agency (CRA) is now accepting applications for the new first-time home buyers' (FTHB) GST/HST rebate, one of the ways the Government of Canada is making homes more affordable.

The FTHB GST/HST rebate provides eligible first-time home buyers with a full or partial rebate of the GST (or the federal part of the HST) on newly constructed or substantially renovated homes. Eligible individuals could get a rebate of up to $50,0000.

First-time home buyers: how to apply

This rebate can help you recover the taxes paid on your home, whether you purchase a new or substantially renovated home, or have one built. To determine if you are eligible for the rebate, go to First-time home buyers' GST/HST rebate. There is a time limit to apply for the FTHB GST/HST rebate – usually it is within two years of taking ownership or finishing construction, so make sure you apply within this period.

Homes purchased from a builder:
Builders can credit the FTHB GST/HST rebate in the same manner as the existing GST/HST new housing rebate when ownership of the home is transferred to you. This means builders are able to credit the rebate amount to you, against the total amount payable for your home.

Where the builder does not credit the rebate, you can apply for the FTHB GST/HST rebate directly with the CRA using your CRA account or by mailing in Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder.

Owner-built homes:
If you built your own home, and started construction on or after March 20, 2025, you can apply for the FTHB GST/HST rebate directly with the CRA using your CRA account or by mailing in Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses.

Information for builders: offering the rebate

As a builder, you can let any first-time home buyers know that they may be eligible for the FTHB GST/HST rebate if they entered an agreement to purchase a home from you on or after March 20, 2025.

Just like the existing GST/HST new housing rebate, you can credit the FTHB GST/HST rebate at closing for eligible buyers. You can submit the jointly completed rebate application Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder in your CRA account.

As you could not credit the rebate before Royal Assent, eligible first-time home buyers can apply directly to the CRA to receive the FTHB GST/HST rebate.

Additional details

For more information, including additional eligibility criteria and how to apply for the rebate, go to: First-time home buyers' GST/HST rebate.

Sign up for a CRA account

With a CRA account, you can view and manage your personal or business tax information, apply for benefits, and make payments to the CRA. You can also use your CRA account to apply for the FTHB GST/HST rebate. Have a CRA account but can't access it? The CRA launched a new self-service option that allows Canadians to regain access to their CRA account without the need to call. This new option is available to existing users who have lost access or have been locked out of their account because they forgot their sign-in information.

SOURCE: Canada Revenue Agency