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GST191Canada Revenue Agency

GST191 — GST/HST New Housing Rebate Application for Owner-Built Houses

Individuals who build or substantially renovate their own home may use the GST191 to claim a partial rebate of the GST or federal portion of the HST paid on construction materials and related services.

Unofficial backup — may not be the latest version

This is an archived copy of a document originally published by the Government of Canada. It is provided here as a convenience mirror. The official source may have been updated since we last archived it. Always verify with the official source before filing.

View official source on canada.ca
Form code
GST191
Department
CRA
Archived on
May 5, 2026
File size
1.6 MB

GST191.en.pdf

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Source page: https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/gst191.html

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