Applying for the rebate: Owner-built home
How to apply for the rebate if you built or substantially renovated the house or hired someone else to do the work.
When to apply
Filing deadlines depend on your base date.
You have up to 2 years after your base date to claim the rebate.
Determine your base date
The following 3 situations will help you determine your base date:
Situation 1: House occupied after substantial completion
If you are the first to occupy the house after the construction or substantial renovation is substantially completed, you can apply for the rebate after the house is occupied. In this situation, your base date is the date the construction or the substantial renovation is substantially completed.
Situation 2: Exempt sale of the house before it is occupied
If you made an exempt sale of the house and transferred ownership to the purchaser before it was occupied by anyone, you can apply for the rebate after the house is sold.
In this situation, your base date is the earlier of the following 2 dates:
- The date you transfer ownership to the purchaser
- The date the construction or substantial renovation is substantially completed
Situation 3: House occupied before substantial completion
If you are the first to occupy the house and this occurs before the construction or substantial renovation is substantially completed, you can apply for the rebate after the construction or substantial renovation is substantially completed.
In this situation, your base date is the earlier of the following 2 dates:
- The day that is 2 years after the day you or a relation first occupied the house after the construction or substantial renovation has begun
- The date the construction or substantial renovation is substantially completed
Late-filed rebate applications for owner-built homes
If, due to extraordinary circumstances, you were prevented from filing your rebate application for an owner-built home by the applicable deadline, we will consider a request to accept your late-filed rebate application.
Extraordinary circumstances may include:
- Natural or human made disasters, such as a flood or fire
- Civil disturbances or disruptions in services, such as a postal strike
- Serious illness or accident
- Serious emotional or mental distress
We will also consider a request to accept a late-filed owner-built home rebate application where the delay resulted primarily from our actions, for example if we provided you with inaccurate information.
Fill out and submit your forms
You must file your application yourself.
Online
Electronic filing is not currently available for this rebate. Updates to allow electronic filing are expected in fall 2026.
By mail
- Fill out your forms, including the consent sections for the ONHAP to allow the CRA to share information with the Province of Ontario:
- Send the completed forms to the address on the form
For detailed guidance on deadlines for filing refer to: Guide RC4028, GST/HST New Housing Rebate