To claim the GST/HST rebate for homes bought from a builder:

• Fill out Form GST190 to recover the GST or federal part of the HST.
• Fill out Form RC7190 ON to recover the provincial part of the HST (if your home is in Ontario). 

To claim the GST/HST rebate for owner-built homes:

• Fill out Form GST191 and Form GST191-WS to recover the GST or federal part of the HST.
• Fill out Form RC7191 ON to recover the provincial part of the HST (if your home is in Ontario).

For more information, please visit the links below.

TurboTax FAQ: What tax credits or benefits are available to first-time home buyers?

Canada Revenue Agency (CRA): GST/HST New Housing Rebate