Form RC7190-WS, GST190 Calculation Worksheet

What is Form RC7190-WS?

Form RC7190-WS, GST190 Calculation Worksheet, is a Canada Revenue Agency (CRA) worksheet. The one shown above is marked RC7190-WS E (25) and has seven pages. It says to fill it out to calculate a GST/HST new housing rebate or a first-time home buyers' (FTHB) GST/HST rebate and, when completed, to enter the amounts from it on Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder.

The worksheet is not the rebate application and it is not filed. It says: "Do not send this worksheet to the Canada Revenue Agency (CRA) when you file Form GST190. Keep the worksheet in case the CRA asks to see it." Guide RC4028, GST/HST New Housing Rebate (Rev. 26) says the same: you do not need to file Form RC7190-WS with the CRA; keep it with your records, as your rebate claim is subject to audit. The worksheet has no signature line; the claimant's certification and signature are in Part E of Form GST190.

The guide adds that a person who is only claiming the Ontario new housing rebate, the Ontario enhanced new housing rebate or the Ontario first-time home buyers' rebate does not need to fill out Form RC7190-WS.

For more information the worksheet refers to Guide RC4028, to canada.ca/gst-hst and to 1-800-959-5525.

Who uses the worksheet

The worksheet goes with Form GST190 (the current form is GST190 E (26), ten pages). Form GST190 says to fill it out to claim a GST/HST new housing rebate, a provincial new housing rebate or a first-time home buyers' GST/HST rebate if you bought a new house (including a residential condominium unit or a duplex) or a share of the capital stock of a cooperative housing corporation (co-op). The form also says:

• Primary place of residence. For a GST/HST new housing rebate, the house must be the primary place of residence for you or a relation. For the FTHB GST/HST rebate, the home must be your primary place of residence and you must be the first to occupy it.
• One claimant. If more than one individual owns the house or share, only one individual can claim any of these rebates. For the FTHB GST/HST rebate, the claimant must be the first-time home buyer. The form provides separately for the FTHB GST/HST rebate and the GST/HST new housing rebate being claimed by different individuals (see the FTHB section below).
• Individuals only. Partnerships (even if all the partners are individuals) and corporations that buy new houses are not eligible to claim this rebate, and an individual cannot claim it if a partnership or a corporation is also an owner of the house.
• Once per house. You can only apply for the rebate once for each house or share of capital stock of a co-op. The form itself covers the case where the new housing rebate was already claimed and you qualify for the FTHB GST/HST rebate (see the FTHB section below).
• Not for an owner-built house. Do not fill out Form GST190 if you built your house or hired someone to build it; the form for that is Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses.
• Not for a rental property. If you purchased the house as a rental property you do not qualify for this rebate; the form names Form GST524 for the new residential rental property rebate.

Which section to fill out

The worksheet says: "Fill out only one of Sections 1 through 6 (whichever applies)". You tick the application type, which is the same as the one you entered on Form GST190, and the rebate you are calculating:

Application type on Form GST190	GST/HST new housing rebate only	FTHB GST/HST rebate, or both rebates
Type 1A or Type 2	Section 1	Section 4
Type 1B or Type 5	Section 2	Section 5
Type 3	Section 3	Section 6

Guide RC4028 describes the application types this way:

• Type 1A. You purchase both the house and the related land from the same builder under the same written agreement, and the builder pays the amount of the rebate directly to you or credits it against the total amount payable for the house.
• Type 1B. You purchase the house and lease the related land from the same builder under the same written agreement, and the builder pays or credits the amount of the rebate.
• Type 2. You purchase the house and the related land from the same builder under the same written agreement, and the builder does not pay or credit the amount of the rebate. You file the rebate application directly with the CRA.
• Type 3. You purchase a share of the capital stock of a co-op. You file the rebate application directly with the CRA.
• Type 5. You purchase the house and lease the related land from the same builder under the same written agreement, and the builder does not pay or credit the amount of the rebate. You file the rebate application directly with the CRA.

For Types 1B and 5, Form GST190 adds that the lease must give you an option to buy the land or must be for a term of at least 20 years.

For a mobile home, Form GST190 sorts the types by the site. If the vendor of the home also leases to you a site in a residential trailer park, the form says to tick Type 1A (the builder pays or credits the rebate) or Type 2 (you file directly), not Type 1B or Type 5. If you lease land that is not a site in a residential trailer park from the vendor of the home, it says to tick Type 1B or Type 5.

First-time home buyers' GST/HST rebate on the worksheet

Sections 4, 5 and 6 of the worksheet are for the first-time home buyers' (FTHB) GST/HST rebate. The CRA's page on that rebate (page details 2026-06-16) shows "Status: Applications are open". It says the rebate provides 100% of the GST (or federal part of the HST) for first-time home buyers on a new home valued up to $1 million and reduces the tax on a new home valued between $1 million and $1.5 million, and that where both rebates apply the FTHB GST/HST rebate acts as a top up to the existing GST/HST new housing rebate.

Form GST190 says you are considered a first-time home buyer if you meet all of these conditions:

• you are 18 years of age or older;
• you are a Canadian citizen or a permanent resident of Canada;
• you have not lived in a home, whether inside or outside of Canada, that you or your spouse or common-law partner owned or jointly owned as your primary place of residence at any time in the calendar year or in the preceding four calendar years;
• you have not previously applied for or been deemed to have applied for an FTHB GST/HST rebate.

In Part A of Form GST190 the claimant certifies meeting these conditions at the time when ownership of the house or the share in the co-op was transferred. Guide RC4028 names the moment case by case: when ownership of the house is transferred to you (house and land purchased from the same builder), when possession of the house is transferred to you (house purchased, land leased from the builder), and when ownership of the share is transferred to you (co-op).

The CRA's page "Who can apply" for this rebate (page details 2026-06-09) words the last condition more widely: "Neither you, nor your spouse or common-law partner, have previously received an FTHB GST/HST rebate".

The Excise Tax Act, section 263.3, words the restriction a third way. Under subsection (2) a rebate "shall not be paid" if, after March 19, 2025 and before "the particular time", the individual, or another individual who is at the particular time their spouse or common-law partner, "makes an application for another rebate" of this kind and "is entitled to the other rebate". The particular time is not a filing deadline. It is the time at which the Act requires the individual to be a first-time home buyer for the rebate being claimed: when ownership of the house is transferred (subparagraph 254(2.1)(e)(iii)), when possession of the house is transferred where the land is leased (subparagraph 254.1(2.1)(e)(iii)), or when ownership of the co-op share is transferred (subparagraph 255(2.1)(e)(iii)). Under subsection (1) an application counts whether it is filed with the Minister or submitted to a builder. Under subsection (3), where such a rebate is payable to a group of individuals, a member of the group who is the applicant's spouse or common-law partner at the particular time is deemed to have applied for it and to be entitled to it.

For a house purchased from a builder, Form GST190 says the FTHB GST/HST rebate is available if all of these conditions are met:

• the agreement of purchase and sale for the home is entered into with the builder on or after March 20, 2025 and before 2031, for use as your primary place of residence;
• construction of the home begins before 2031 and is substantially completed before 2036;
• you are a first-time home buyer who is the first to occupy the home as a place of residence after the construction or substantial renovation is substantially completed.

For a share of a co-op, Form GST190 prints the same three conditions, with the agreement of purchase and sale for the share entered into with the co-op. Other CRA sources add to the form's list:

• Guide RC4028 says you must also meet the eligibility criteria for the GST/HST new housing rebate, or would have met them if its maximum purchase price or fair market value was raised to the FTHB limit (for a house and land from the same builder, from $450,000 to $1,500,000).
• Guide RC4028 says an FTHB GST/HST rebate is not available where an agreement of purchase and sale is varied, amended or assigned, and the original agreement was entered into before March 20, 2025. It says the same where an agreement entered into before March 20, 2025 is subsequently cancelled and a new agreement is entered into on or after that date, "where the agreement may not reasonably be considered to have been arranged primarily for bona fide reasons other than to obtain an FTHB GST/HST rebate".
• The "Who can apply" page lists that ownership of the home is transferred to you before 2036 (possession, if you bought the house and lease the land from a builder; ownership of the share, for a co-op).

One calculation for both rebates. Form GST190 says the FTHB calculation incorporates the GST/HST new housing rebate where applicable, so a single calculation in Section 4, 5 or 6 of the worksheet is sufficient, unless the two rebates are being claimed by different individuals; in that case each claimant calculates and reports their own amount.

If the new housing rebate was already claimed. Form GST190 says that if you claimed the new housing rebate with the CRA (or had it credited by the builder) on or after March 20, 2025 but you qualify for the FTHB rebate, you complete Section 4, 5 or 6 of the worksheet, enter the amount on line C, H or L of Form GST190, and subtract the amount already received by reporting it on line X1. The same line X1 is used when another person is claiming the new housing rebate for the house. If the builder paid or credited only the new housing rebate and not the FTHB rebate, the CRA's page on applying for the FTHB rebate for a home purchased from a builder (page details 2026-07-08) says that to receive the FTHB rebate "you must file a rebate application (application type 2 or 5) and Ontario rebate schedule (if applicable) with the CRA for only the FTHB rebate". The page counts the time for that application from the transfer, not from the builder's credit: "You have up to 2 years from the date ownership (application type 1A, 1B, or 2) or possession (application type 5) of the house was transferred to you to claim your rebate." For a house in Quebec, see the Revenu Québec instruction below.

How to fill out Form RC7190-WS

All figures below are the ones printed on RC7190-WS E (25).

Section 1: new housing rebate, Type 1A or 2

• Line 1: the GST paid on the purchase of the house. If you paid HST, multiply the HST paid by 5/13 (13% HST), 5/14 (14% HST) or 5/15 (15% HST). If the purchase and sale agreement was assigned to you and you paid the GST or the federal part of the HST on the assignment, include that tax too. Guide RC4028 says a Type 1A claim is based on the GST/HST paid on the house, land, and related services purchased from the builder under one written agreement, and that if you also paid tax to a previous purchaser on an assignment you may want to file using Type 2 in order to claim both.
• Line 2: the purchase price of the house, without the GST/HST. If the purchase and sale agreement was assigned to you and you paid the GST or the federal part of the HST on the assignment, the worksheet says to also include the purchase price for the assignment. The worksheet and Guide RC4028 do not say how a deposit reimbursed to the assignor is counted; the Excise Tax Act and a CRA notice do. Section 192.1 of the Act applies where a purchase agreement with a builder for a taxable sale in Canada of a single unit residential complex (as defined in subsection 254(1)) or a residential condominium unit is assigned by a person other than the builder. It sets the consideration for the assignment as the amount otherwise determined minus the part that is "solely attributable to the reimbursement of the deposit paid under the purchase agreement", and only if the assignment agreement indicates in writing that a part of its consideration is attributable to that reimbursement; in any other case nothing is subtracted. The amending Act (Budget Implementation Act, 2022, No. 1, section 52) applies the section to an assignment "if the supply is made after May 6, 2022". CRA GST/HST Notice 323 (May 2022, written while the rule was a proposal), question 4, says the new housing rebate is determined in part on the total consideration for the house, which includes the consideration paid by an assignee for a taxable assignment sale, and that "the amount attributable to a deposit is excluded from the consideration for all taxable assignment sales". Explanation (no CRA form prints this step): on that basis, where section 192.1 applies, the purchase price for the assignment that you include on lines 2 and 13 is the assignment consideration after that exclusion. The exclusion concerns the assignment amount only; section 192.1 does not change the price payable to the builder.
• Line 3: the amount from line 1 multiplied by 36%, maximum $6,300.
• Line 4: if line 2 is $350,000 or less, the amount from line 3. If line 2 is $450,000 or more, enter "0": you are not eligible to claim a GST/HST new housing rebate, although the worksheet notes that if you paid HST you may still be able to claim a provincial new housing rebate. If line 2 is more than $350,000 but less than $450,000, the worksheet prints the calculation: $450,000 minus line 2, multiplied by line 3, divided by $100,000.

Section 2: new housing rebate, Type 1B or 5

• Line 5: the total purchase price for the house, not including amounts for the lease of the land or the option to purchase the land. Guide RC4028 adds for this line: do not include the GST/HST.
• Line 6: the fair market value of the house (including the land and the building) when possession was transferred to you. Guide RC4028 says this value includes other buildings such as a detached garage or shed that are reasonably necessary for the use and enjoyment of the house as a place of residence, and does not include provincial land transfer taxes or any GST/HST that would be payable on the fair market value.
• Line 7: the amount from line 5 multiplied by the rebate rate (table below), maximum $6,300. Only one rebate rate can apply.
• Line 8: one of four calculations, chosen by the rebate rate (second table below).

Section 3: new housing rebate, Type 3 (co-op share)

• Line 9: the total purchase price for the share of the capital stock in the co-op. Form GST190 says for its line K that if you purchased any other interest in the corporation, complex, or unit, you also include the purchase price for that interest. The Excise Tax Act, section 255, bases both the rebate and its price limits on the "total consideration": the total of all amounts payable for the supply "of the share or an interest in the corporation, complex or unit". The CRA's GST/HST Memorandum 19.3.3 (July 1998; its rates and amounts are not current), paragraph 6, says the rebate for cooperative housing "is based upon the total consideration paid or payable for a supply to the purchaser of the share or an interest in the unit, complex or corporation". Explanation (the worksheet's line 9 names only the share): on that basis, enter on line 9 the total including the purchase price of any such other interest, and use that total for lines 9 to 11, before you move the amounts to Form GST190.
• Line 10: the amount from line 9 multiplied by the rebate rate, maximum $6,300.
• Line 11: the same four calculations as line 8, applied to line 9.

Section 4: FTHB rebate, Type 1A or 2

• Line 12: the GST paid, or the HST paid multiplied by 5/13, 5/14 or 5/15, as on line 1 (including tax paid on an assignment).
• Line 13: the purchase price of the house, without the GST/HST (including the purchase price for an assignment; see the note on line 2 about a reimbursed deposit).
• Line 14: if line 13 is $1,000,000 or less, the amount from line 12, maximum $50,000. If line 13 is $1,500,000 or more, enter "0": you are not entitled to a rebate, although if you paid HST you may still be able to claim a provincial new housing rebate. If line 13 is more than $1,000,000 but less than $1,500,000, Guide RC4028 describes the calculation as subtracting line 13 from $1,500,000, dividing by $500,000 and multiplying the result by the lesser of $50,000 and line 12.

Section 5: FTHB rebate, Type 1B or 5

• Line 15: the total purchase price for the house, not including amounts for the lease of the land or the option to purchase the land.
• Line 16: the fair market value of the house (including the land and the building) when possession was transferred to you.
• Line 17: the amount from line 15 multiplied by the rebate rate, maximum $50,000.
• Line 18: one of four calculations, chosen by the rebate rate.

Section 6: FTHB rebate, Type 3 (co-op share)

• Line 19: the total purchase price for the share of the capital stock in the co-op, including any other interest described under line 9 (section 255 of the Act uses the same total consideration for the FTHB GST/HST rebate, and the explanation under line 9 applies). Use that total for lines 19 to 21.
• Line 20: the amount from line 19 multiplied by the rebate rate, maximum $50,000.
• Line 21: the same four calculations as line 18, applied to line 19.

Rebate rates (Sections 2, 3, 5 and 6)

Where the house is and what the builder had to pay	Sections 2 and 3	Sections 5 and 6
Nova Scotia (either possession or ownership was transferred to you before April 1, 2025), New Brunswick, Newfoundland and Labrador, Prince Edward Island	1.57%	4.35%
Nova Scotia, both possession and ownership of the house were transferred on or after April 1, 2025	1.58%	4.39%
Ontario, and the builder had to pay HST at 13%	1.60%	4.43%
The builder had to pay only the GST at 5%	1.71%	4.77%

The worksheet says that to find out the rate of tax the builder had to pay, you contact the builder.

Lines 8 and 11: new housing rebate by fair market value (line 6) or share price (line 9)

Rebate rate used	Enter the full amount from line 7 or 10 if the value is	Enter "0" if the value is
1.71%	$367,500 or less	$472,500 or more
1.60%	$395,500 or less	$508,500 or more
1.57%	$402,500 or less	$517,500 or more
1.58%	$399,000 or less	$513,000 or more

Lines 18 and 21: FTHB rebate by fair market value (line 16) or share price (line 19)

Rebate rate used	Enter the full amount from line 17 or 20 if the value is	Enter "0" if the value is
4.77%	$1,050,000 or less	$1,575,000 or more
4.43%	$1,130,000 or less	$1,695,000 or more
4.39%	$1,140,000 or less	$1,710,000 or more
4.35%	$1,150,000 or less	$1,725,000 or more

Between the two values of a row the rebate is reduced, and the worksheet prints the calculation for each rate. For example, for the 1.71% rate in Section 2 it is $472,500 minus line 6, multiplied by line 7, divided by $105,000; for the 4.77% rate in Section 5 it is $1,575,000 minus line 16, multiplied by line 17, divided by $525,000.

Moving the amounts to Form GST190

The worksheet ends with: "Enter the applicable amounts from this form on Form GST190." Guide RC4028 says that to complete Part F of Form GST190 you must first fill out the worksheet. The lines match as follows:

Form GST190, Part F	Worksheet line
Section 1, line A	line 1, or line 12 if you filled out Section 4
Section 1, line B	line 2, or line 13 if you filled out Section 4
Section 1, line C	line 4 (new housing rebate only) or line 14 (FTHB rebate, or both rebates)
Section 2, line F	line 5, or line 15 if you filled out Section 5
Section 2, line G	line 6, or line 16 if you filled out Section 5
Section 2, line H	line 8 (new housing rebate only) or line 18 (FTHB rebate, or both rebates)
Section 3, line K	line 9, or line 19 if you filled out Section 6. Form GST190 says line K also includes the purchase price of any other interest in the corporation, complex, or unit; if that interest is already in your line 9 or line 19 total (see the explanation under line 9), do not add it again
Section 3, line L	line 11 (new housing rebate only) or line 21 (FTHB rebate, or both rebates)

Form GST190 prints the worksheet line for line A (line 1) and for lines C, H and L, and Guide RC4028 names lines 2, 5, 6 and 9 for lines B, F, G and K. Neither says which lines of Sections 4 to 6 go to lines A, B, F, G and K, although the worksheet says that for the FTHB GST/HST rebate, or for both rebates, you "only fill out section 4, 5 or 6". Lines 12, 13, 15, 16 and 19 carry the same descriptions as lines 1, 2, 5, 6 and 9, and this page matches them on that basis.

Provincial rebate. The worksheet says that if you are eligible to claim the provincial new housing rebate, you fill out the provincial rebate schedule that applies. Guide RC4028 names the schedule for a house located in Ontario: Form RC7190-ON, GST190 Ontario Rebate Schedule, filled out in addition to Form GST190 and Form RC7190-WS (if applicable). Form GST190 takes the amount from the schedule on line D (Section 1), line I (Section 2) or line M (Section 3) of Part F.

Signing, sending and time limits

The worksheet is kept, not sent. Guide RC4028 says to keep a copy of the completed rebate application form, including the Ontario rebate schedule (if applicable) and the calculation worksheet. Form GST190 says to keep any supporting documents for six years in case the CRA asks to see them.

Form GST190 is signed. Guide RC4028 says every claimant has to fill out Part E and has to sign the rebate application even if the builder pays or credits the amount of the rebate directly to them. Form GST190 says that if the application is signed by someone other than the claimant, a properly executed power of attorney must be attached. In all cases the builder or co-op fills out Part D, which has a line for the signature of the builder or authorized official.

Who sends Form GST190.

• Types 1A and 1B (the builder pays or credits the rebate): you give the completed application to your builder, and the builder has to send the completed form to the CRA, including any applicable provincial rebate schedule. For applications that include the Ontario enhanced new housing rebate, the CRA's page on applying for that rebate (page details 2026-09-25) tells builders to include a copy of the statement of adjustments and of the signed purchase and sale agreement (excluding attachments) with each application.
• Types 2, 3 and 5: you send the form to the CRA with a copy of the statement of adjustments, for a mobile home a copy of the invoice, and a copy of the signed purchase and sale agreement (excluding attachments). For Type 2, Guide RC4028 words the first item as a copy of your statement of adjustments "(including, if applicable, the documents for the assignment of the purchase and sale agreement)", and adds that if you do not send in all of the required documentation, your rebate may be denied.

Where a paper application goes. Form GST190 gives two addresses for individuals:

• property located in Sudbury/Nickel Belt, Toronto Centre, Toronto East, Toronto West, Toronto North or Barrie: Sudbury Tax Centre, 1050 Notre Dame Avenue, Sudbury ON P3A 5C1;
• property located anywhere else in Canada: Prince Edward Island Tax Centre, 275 Pope Road, Summerside PE C1N 6A2.

House located in Quebec. The chart on Form GST190 makes no exception for Quebec, but Guide RC4028 says: "If the rebate is for a house located in Quebec, you have to file your rebate application with Revenu Québec using its forms."

Online. Guide RC4028 says a rebate application for types 2, 3 and 5 can be filed online using My Account, and that if you file electronically you do not need to file a paper application. On October 3, 2026 the CRA's page for Form GST190 said that claims that include the Ontario enhanced new housing rebate "can only be filed by mail until fall 2026 when online filing will become available and processing will begin", and that a claim that does not include it can be filed online. Check that page for the current status.

Time limit. Form GST190 says: "Generally, you have two years from the date ownership of the house is transferred to you to claim the rebate." Guide RC4028 gives the period by application type when you file directly with the CRA:

• Type 2: up to two years from the date ownership was transferred to you;
• Type 5: up to two years from the date possession was transferred to you;
• Type 3: up to two years from the date ownership of the share was transferred to you.

Where the builder is to pay or credit the rebate (Types 1A and 1B) and the application was not signed around closing, the guide says you have up to two years after the day ownership (Type 1A) or possession (Type 1B) of the house is transferred to you to get the application form to the builder and have the builder pay or credit the rebate.

The builder's own filing has a separate deadline. Guide RC4028 says builders that must file their GST/HST returns electronically can submit a Type 1A or Type 1B rebate application electronically together with the GST/HST return for the reporting period in which the amount of the rebate was paid or credited to the buyer, that all other such builders must send it by mail "immediately after they file their GST/HST return" for that reporting period, and that builders should not confuse this deadline with the two-year deadline for buyers.

Form RC7190-WS resources

• RC7190-WS, GST190 Calculation Worksheet, canada.ca
• GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder, canada.ca
• Guide RC4028, GST/HST New Housing Rebate (web version), canada.ca
• Guide RC4028, publication page with the PDF, canada.ca
• First-time home buyers' (FTHB) GST/HST rebate, canada.ca
• Who can apply, first-time home buyers' (FTHB) GST/HST rebate, canada.ca
• RC7190-ON, GST190 Ontario Rebate Schedule, canada.ca
• Ontario enhanced new housing rebate, applying for a home purchased from a builder, canada.ca
• GST191, GST/HST New Housing Rebate Application for Owner-Built Houses, canada.ca
• Excise Tax Act, section 263.3 (restriction on the first-time home buyer rebate), Justice Laws Website
• Excise Tax Act, section 192.1 (assignment of a purchase agreement), Justice Laws Website
• Excise Tax Act, section 255 (cooperative housing rebate), Justice Laws Website
• Excise Tax Act, section 254 (new housing rebate, house and land), Justice Laws Website
• Excise Tax Act, section 254.1 (new housing rebate, building only), Justice Laws Website
• Budget Implementation Act, 2022, No. 1, section 52 (enacts section 192.1 and its application date), Justice Laws Website
• GST/HST Notice 323, Proposed GST/HST Treatment of Assignment Sales (May 2022), canada.ca
• GST/HST Memorandum 19.3.3, Rebate for Cooperative Housing (July 1998), canada.ca
• Applying for the FTHB GST/HST rebate, home purchased from a builder, canada.ca