First-Time Home Buyers' GST Rebate Application: New or Substantially Renovated Home
FP-2190.APH-V
Complete this form to claim a GST rebate if you are an individual and a first-time home buyer and one of the following situations applies to you:
- You purchased land and a home under two separate sale agreements (note that both may appear on a single preliminary agreement).
- You purchased land and a new or substantially renovated home at the same time from the same builder, under a single sale agreement.
- You built a home yourself or hired someone else to do so.
- You made substantial alterations to your home or hired someone to do so, and you had not previously occupied the home.
- You purchased a new or substantially renovated home from a builder, the home is located on land leased from the same builder and the lease includes an option to purchase the land or has a term of least 20 years.
- You purchased a share of the capital stock of a cooperative housing corporation.
- You purchased a mobile home.
The form must be filed by the builder if they refunded or credited the GST to you.
If the fair market value (FMV) or purchase price of the home is less than $450,000, the first-time home buyers' GST rebate includes the GST new housing rebate. If the FMV of the home is less than $300,000 and you want to apply for a QST rebate, complete the appropriate form for your situation:
- GST-QST New Housing Rebate Application: Owner of a New or Substantially Modified Home (FP-2190.P-V)
- GST-QST New Housing Rebate Application: Owner of a Home on Leased Land or a Share in a Housing Co-Op (FP-2190.L-V)
- GST-QST New Housing Rebate Application for a New Home Purchased from a Builder (FP-2190.AC-V)
Also, you may be eligible for a GST and QST rebate even if you aren't considered to be a first-time home buyer. Conditions apply.
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You can use our estimator to determine the FMV and estimate your tax rebate.
Note
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2025-11 version
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