How To Fill Out Form GST191-WS

Oakville home receiving substantial renovations

Form GST191-WS, Construction Summary Worksheet is the foundation of all owner-built and substantial renovation New Housing GST/HST Rebate applications. It is imperative that owners complete this form prior to completing Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses or a provincial rebate schedule, as the amounts derived from the worksheet drive the rebate calculations.

Homeowners can download the forms from here. You will require Adobe or PDF reader to view the forms. Print the forms out and follow these instructions in this guide.

As all GST/HST New Housing Rebate claims are subject to audit, document each invoice and make sure this worksheet is completed in full to avoid a delay in processing your claim or the possibility of having it denied.

Section A – Claimant Information

Section A of the Form GST191-WS is straightforward and mandatory. In most situations, the Date of Occupancy is usually the same date as the Base Date, which is required as part of Form GST191. By definition the Base Date is is the date the construction or the substantial renovation is substantially completed. You have up to two years after your base date to claim the rebate.
After completing a substantial renovation you should fill out the GST191-WS form.

Section B – Construction Information

In this section of the GST191-WS Construction Summary Worksheet, you will enter the construction start and end dates, the dimensions of the new construction, substantial renovation, or major addition, and the fair market value. Complete the other parts only if they apply to you. Remember to convert any area dimensions to square meters from square feet. For substantial renovations or major additions, the description of the work that was completed should be as detailed as possible as it helps the examiner to understand the extent of the work completed and whether or not the renovation or addition qualifies for a rebate.

The Fair Market Value (FMV) that one chooses to use as part of their application does not need to be provided by a real estate professional, an estimate in most cases will suffice, as long as you document how the value was derived. Applications with FMV less than $450,000 may draw additional scrutiny from examiners as the federal portion of the GST/HST rebate is based upon the FMV of the house.

You are not eligible to claim a new housing rebate for a major addition unless you also renovate your existing house and the work is so extensive that your entire house is viewed as a newly built home. For more information, see our post on What is Considered a Substantial Renovation.

Section C – Construction Details

Section C of the Form GST191-WS lists the goods and services that qualify for the rebate. Certain expenses do not qualify. A number of these are listed at the bottom of page 4 of the form.

In this section of the form, you need to enter details from the construction invoices for each good or service eligible for the rebate, whether or not the GST/HST was charged.

Construction workers helping with a substantial renovation on a home.

For each good or service eligible for the rebate, enter the vendor’s name, the vendor’s nine-digit Business Number (often called the GST/HST number), the invoice date, and the invoice number. If an invoice does not identify the vendor’s Business Number, complete the line, but do not enter anything in the column “Vendor’s Business Number.” Use a tick mark to indicate whether the invoice is for labour only (column L), materials only (column M), or for both labour and materials (tick both columns L and M.) You also have to enter the total amount of the invoice. Ontario-based owners will use column ‘5’, which starts on Page 5, for their calculations.

The last columns in the form are used to identify the amount of the GST and HST paid. The amount will differ by province and in some instances, multiple GST and HST amounts may occur on some builds when goods and services are sourced from different provinces. You can consolidate multiple invoices from the same vendor on the same line as long as the date shown in the invoice date column is the date of the first invoice. To indicate that the value is comprised of multiple invoices, we usually indicate this by writing “multiple” in the invoice number box.

As the worksheet is limited to a single vendor for each category it will be necessary to create separate pages for each category that lists the information required for each additional vendor or contractor, including the value of the good or service and the respect GST or HST amount. While it may seem obvious, include only amounts that you actually paid. We have seen homeowners use a spreadsheet successfully as it allows them to list multiple vendors in each category.

If over 90% of your home is being renovated, that is considered a substantial renovation.

Section D – Construction Summary Totals

Enter the totals in Section D of the Form GST191-WS on page 8 using amounts from Section C of the Form GST191-WS Construction Summary Worksheet. This will determine the amount of tax paid that you will use to calculate your rebate amount on Form GST191, GST/HST New Housing Rebate Application for Owner-Built Houses and, if you are entitled to claim a provincial new housing rebate, on the provincial rebate schedule.

Use the amount(s) you calculated on Form GST191-WS to complete Form GST191.

As we have said previously rebate claims are subject to audit. To avoid a delay in processing your claim or having it denied, make sure the worksheet is completed in full, as the CRA uses it to verify your eligibility for the rebate.

You can only apply for the new housing rebate once for each house, using one application form and worksheet for each house. Date and sign Form GST191, attach the worksheet to it and keep one copy for your records. You do not have to send proof of occupancy or your invoices with your forms. However, you must keep your proof of occupancy and the original invoices for six years in case the CRA asks to see them.

Helping clients fill out a rebate form.

How We Can Help

Some of our clients have told us that they gave up on filing for their rebate because of the complexity associated with completing the Construction Worksheet. We have developed a system that allows our experts to capture each invoice and maintain the integrity of the data while presenting the data in a format that the Canada Revenue Agency (CRA) finds acceptable for the submission of the GST/HST New Housing Rebate. Plus we take away the monotony of entering reams of data into these forms.

Any mistakes or oversights in your file might result in a delay or denial altogether. When you work with us, your application is completed by one of our in-house experts. Prior to submission, all new housing rebates undergo a final review by a second expert. After the documents are submitted we will work, on your behalf, with the appropriate government agency to handle any issues that might arise.

Our in-house tax experts provide a streamlined application process, with minimal stress to the applicant. You can find out more by calling 1-647-281-5399 or by visiting www.my-rebate.ca. One of our experts will be in touch to discuss your tax rebate questions, and to help out with your particular application.

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Interested in finding how much you can get back?

If you've recently undergone substantial renovations, built or hired someone to build an addition, built or hired someone to build a new home, or purchased a new residential rental property, you can receive money back from the government. Use our free calculator to find out how much you qualify for.

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