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Partnerships and corporations are not entitled to claim the new housing rebate. An individual cannot claim a goods and services tax/harmonized sales tax (GST/HST) new housing rebate if a partnership or corporation also owns the house. If there is more than one owner of the house, all of the owners must be individuals. you bought a share of the capital stock of a co-operative housing corporation (co-op).you converted a non-residential property into your house.as part of a substential renovation to your existing house, you built, or hired someone else to build, a major addition.

you substantially renovated, or hired someone to substantially renovate, your existing house.you built, or hired someone else to build, a house on land the individual you own or lease.you bought a new or substantially renovated house, including a residential condominium unit, a duplex, a mobile home (including a modular home), and a floating home from a builder.This guide is for you if you are an individual and: Formal disputes (objections and appeals).Authorizing the withdrawal of a pre-determined amount from your Canadian chequing account.Bed and breakfast and similar establishments.Modular home, mobile home, and floating home.Section 3 – Rebate calculation for Application Type 3.Section 2 – Rebate calculation for Application Type 1B or 5.Section 1 – Rebate calculation for Application Type 1A or 2.Application Type 3: Co-operative housing.Application Type 1B or 5: You bought the house and lease the land from the same builder.Application Type 1A or 2: You bought the house and land from the same builder.If the builder does not pay or credit the amount of the new housing rebate to you.If the builder pays or credits the amount of the GST/HST new housing rebate to you.Forms you have to fill out for a house purchased from a builder.Ontario new housing rebate for houses purchased from a builder.Nova Scotia new housing rebate for houses purchased from a builder.New housing rebates for houses purchased from a builder.

How to fill out Form RC7191-ON, GST191 Ontario Rebate Schedule.

Part C – Type of construction and housing.

Filing deadlines: what is your base date.

Forms you have to fill out for an owner-built house.

Substantial renovation, major addition, and conversion.

GST/HST new housing rebate for owner-built houses.

New housing rebate for owner-built houses.

Determining what is considered a house for purposes of the new housing rebate.Determining if you are a builder for GST/HST purposes.

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