GST191 GST/HST New Housing Rebate Application for Owner-Built Houses
File by mail: Ontario enhanced new housing rebate
This form has been updated to include the Ontario enhanced new housing rebate (ENHR).
The CRA will begin processing rebate applications that include the Ontario ENHR in Fall 2026, once processing system changes have been implemented.
Claims that include the Ontario ENHR can only be filed by mail until fall 2026 when online filing will become available and processing will begin.
When you can file online
If your claim does not include the Ontario ENHR, you can file online.
Fill out this form to calculate and claim the GST/HST new housing rebate if you built a new house or substantially renovated, or added a major addition to your house as part of a renovation of your existing house, or converted your house from non-residential use to residential use.
Ways to get the form
Download and fill out with Acrobat Reader
You must download and open fillable PDFs in Acrobat Reader 10 or higher.
Print and fill out by hand
Ask for an alternate format
You can order alternate formats such as digital audio, electronic text, braille, and large print.