Your situation will determine what your filing deadline will be for the GST/HST rebate application. Note that the deadlines for GST/HST new housing rebate and provincial new housing rebate applications are the same.
Situation 1- House is never occupied before exempt sale
You will still be eligible for the new housing rebate if you perform an exempt sale and transferral of ownership of primary places of residence before it has been occupied. You will also still be eligible if you perform a significant renovation before someone occupies the residence.
Consult Form GST191 and enter your base date for your filing deadline in Section B. You will be given two options, of which your base date will be the earlier of the two:
You must claim your rebate within 24 months of the sale or renovation. You can claim the GST/HST on the land purchase fees, the construction, and the interest if you pay the tax before applying for the rebate.
Situation 2 – House occupied after the construction or substantial renovation is substantially completed
You can apply for the rebate after you have occupied your new or newly renovated home, so long as you or your relations are the first to occupy the home.
Enter your base date for your filing deadline in Section B of Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses. Your base date will be the day the construction or renovation of your home has concluded.
You must claim your rebate within 24 months of the sale or renovation. You can claim the GST/HST on the land purchase fees, the construction, and the interest if you pay the tax before applying for the rebate.
Situation 3 – House occupied before construction or substantial renovation is substantially completed
You can also apply for the rebate before major construction and renovation are complete. You simply apply when the construction or renovation is complete.
Consult Form GST191 and enter your base date for your filing deadline in Section B. You will be given two options, of which your base date will be the earlier of the two:
You must claim your rebate within 24 months of the sale or renovation. You can claim the GST/HST on the land purchase fees, the construction, and the interest if you pay the tax before applying for the rebate.
When calculating your rebate amount, do not count any GST/HST that was paid more than two years after construction and renovation were complete.
Late-filed rebate applications
Though late requests for the rebate are generally not considered, there are some extraordinary circumstances that may excuse a late application and would merit consideration. For example, a late application may be reviewed in the case of: 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; or serious emotional or mental distress. We may also review late applications in which our errors contributed significantly to the application’s lateness.
Note: This applies only for owner built homes. It does not apply if you purchased a house from a builder.