Construction Summary Worksheet...GST191-WS E (13) Construction Summary Worksheet You have to complete this worksheet if you built a new house or substantially renovated your existing

GST191-WS E (13)

Construction Summary Worksheet

You have to complete this worksheet if you built a new house orsubstantially renovated your existing house, and you are claiming aGST/HST new housing rebate by filing Form GST191, "GST/HST NewHousing Rebate Application for Owner-Built Houses".

If you make a claim for a substantial renovation or major addition, makesure you meet the conditions. For example, renovating the basement oradding a garage or a deck to your existing house does not meet thedefinition of either a substantial renovation or a major addition and youdo not qualify for the new housing rebate. For more information onsubstantial renovations and major additions and for instructions on howto complete this form, see Guide RC4028, "GST/HST New HousingRebate".

Agence du revenudu Canada

Canada RevenueAgency

GST191-WS – 1

continue on next page

NOTE: In this form, the text inserted between square brackets representsthe regular print information.

Protected B when completed

GST191-WS – 2

All rebate claims are subject to audit. To avoid a delay in processingyour claim or having this claim denied, make sure this worksheet iscompleted in full. All the information requested must be entered on thisworksheet, since we use it to verify your eligibility for the rebate. Youcan only apply for the new housing rebate once for each house, usingone application form and worksheet for each house.

Attach this form to Form GST191 and keep one copy for your records.You do not have to send proof of occupancy or your invoices with yourforms, except where the vendor did not charge the GST/HST on theinvoice (photocopies are accepted). However, you must keep your proofof occupancy and the original invoices for six years in case we ask tosee them.

Generally, to claim the rebate, you have two years from the date theconstruction or substantial renovation is substantially completed. For more information, see Guide RC4028, "GST/HST New HousingRebate", go to www.cra.gc.ca/gsthst, or call 1-800-959-5525.

GST191-WS – 3

Section A – Claimant information


Date of occupancy

Did you live in the house at any time during theconstruction or substantial renovation?

Year Month Day

NoYes

Address of the new house (Unit No. – Street No., Street name, RR)

City Province or territory Postal code

Claimant's previous address (Unit No. – Street No., Street name, RR)

City Province or territory Postal code

Section B – Construction information

Building permit number

Name of the issuing municipality

Construction start date Construction end date

The fair market value used in the rebate calculation on Form GST191must be the value of the entire property (both land and building), notsimply of the major addition or substantial renovation.

Enter the fair market value at thetime of substantial completion (of both the building and the land). $

GST191-WS – 4

Year Month Day Year Month Day

GST191-WS – 5

How did you determine this fair market value?

Is your claim for a substantial renovation or majoraddition?

If you have built a new house, what are its total dimensions?

sq. metres

You are not eligible to claim a new housing rebate for a major additionunless you also renovate your existing house and the work is soextensive that your entire house is viewed as a newly built home. For more information, see Guide RC4028.

NoYes


GST191-WS – 6

If yes, describe the substantial renovation or major addition:

Give the dimensions of the substantial renovation or major addition:

Give the total dimensions of the house (including the substantialrenovation or major addition):

sq. metres

sq. metres

GST191-WS – 7

Section C – Construction details

In the following charts, for each vendor, list the total of all theconstruction invoices for these qualifying goods and services, whether ornot the GST/HST was charged. Only invoices in the name of the claimantor co-owners qualify for the rebate. You may record all the invoices fromthe same vendor on one line (record the date of the earliest invoice inthe column "Invoice date"). If a vendor did not charge you the GST/HST, attach a copy of the invoice to the worksheet. Photocopies are accepted.Keep all your invoices for six years in case we ask to see them.

Enter the vendor's name, Business Number (GST/HST number), and theGST/HST paid. Do not include estimates or quotes. Use pages 11, 15,19, 23, 27, 31, 35 and 39 [2, 3, and 4] to record the GST paid. Usepages 12, 16, 20 24, 28, 32, 36 and 40 [5, 6, and 7] to record the HSTpaid. Follow the instructions on pages 42 to 44 [8], and enter theamounts onto page 7 [1] of Form GST191, "GST/HST New HousingRebate Application for Owner-Built Houses".


Note: Use a tick mark to show whether the invoice is for labour only (in column L), materials only (in column M), or for both labour andmaterials tick both columns (columns L and M).

GST191-WS – 8

Photocopy and attach additional worksheets as required. You can use afacsimile of the following chart (for example, a computer-generatedprintout). However, make sure that it follows the same format as the one set out on pages 9 to 12 [below]. Complete the chart using the followingexample as a guide.

No

1

1

2

4

5

Description of goods and services

Excavation

Land purchase

General contractor

Site preparation

Demolition

Vendor's name

ABC Company

3Architectural andengineering

GST191-WS – 9


Vendor's Business Number (GST/HST no.)

Invoicenumber

No

GST191-WS – 10

Invoice date (YYYY-MM-DD)

16301

1

2

3

4

5

123456789 2013-05-14

No

1

1

2

3

4

5

GST191-WS – 11

$3,932.25

GST paidat 5%

GST paid at 6%

√

Invoice amount

L MGST paid

at 7%

$187.25

Box 1 Box 3Subtotal for

this page Box 2


GST191-WS – 12

Box 8 Box 9

1

2

3

4

5

Box 6Box 4 Box 5 Box 7

1

HST paid at 15%before2007

HST paidat 15%in 2010 or laterNo


HST paid

at 12%

HST paid

at 13%

HST paidat 14% in2013 or

later

No

GST191-WS – 13

6

7

8

9

10

Utility connections – Enter the information in (a), (b), (c), and (d) below.

Vendor's nameDescription of goods

and services

a) water and sewer

b) natural gas

c) electricity

d) other

Excavation and backfill

Footings, foundation

Waterproofing

Framing


GST191-WS – 14

Invoicenumber

No

6Utility connections – Enter the information in (a), (b), (c), and (d) below.

a)

b)

c)

d)

7

8

9

10



GST191-WS – 15

No

6

a)

b)

c)

d)

7

8

9

10

GST paidat 5%

GST paid at 6%

Invoice amount

L MGST paid

at 7%

Box 1 Box 3Box 2

Utility connections – Enter the information in (a), (b), (c), and (d) below.

Subtotal forthis page


GST191-WS – 16

Utility connections – Enter the information in (a), (b),(c), and (d) below.

Box 6 Box 7 Box 8Box 4 Box 5

6

a)

b)

c)

d)

7

8

9

10




HST paid

at 12%

HST paid

at 13%


later

Box 9

GST191-WS – 17

No

11Concrete finishing – Enter the information in (a) and (b)below.

12

13

15

16

17

18

14


a) garage

b) basement

Plumbing

Electrical wiring, outlets

Roofing: shingles, others

Masonry

Windows and doors

Garage door(s)

HVAC (heating, ventilation,A/C)

Vendor's name


GST191-WS – 18

Invoicenumber

No

11Concrete finishing – Enter the information in (a) and (b)below.

a)

b)

12

13

15

16

17

18


14


No

11

a)

b)

12

13

15

16

17

18

14

GST191-WS – 19

GST paid at 5%

GST paidat 6%

Invoice amount

L MGST paid

at 7%

Box 1 Box 3Box 2

Concrete finishing – Enter the information in (a) and (b)below.



11

a)

b)

12

13

15

16

17

14

18

Concrete finishing – Enter the information in (a) and (b)below.

Box 6Box 4 Box 5

GST191-WS – 20




HST paid

at 12%

HST paid

at 13%


later

Box 7 Box 8 Box 9

GST191-WS – 21

No

19 Insulation – Enter the information in (a), (b), and (c) below.

20Exterior finish – Enter the information in (a), (b), and (c) below.

Vendor's nameDescription of goods

and services

a) roof and ceiling

b) walls

c) vapour barrier

a) siding

b) eavestrough

c) soffit and fascia


GST191-WS – 22

Invoicenumber

No

a)

b)

Exterior finish – Enter the information in (a), (b), and (c)below.

20

a)

b)

c)

c)


19 Insulation – Enter the information in (a), (b), and (c) below.


No

19

b)

c)

20

a)

b)

c)

a)

GST191-WS – 23

Subtotal forthis page Box 3Box 1

GST paid at 5%

GST paidat 6%

Invoice amount

L MGST paid

at 7%

Box 2

Insulation – Enter the information in (a), (b), and (c) below.



Insulation – Enter the information in (a), (b), and (c) below.

Box 6Box 4 Box 5

20

a)

b)

c)

19

a)

b)

c)


GST191-WS – 24




HST paid

at 12%

HST paid

at 13%


later

Box 7 Box 8 Box 9

GST191-WS – 25

NoDescription of goods

and servicesVendor's name

23Flooring – Enter the information in (a), (b), (c), and (d) below.

24

25

b) carpeting

c) hardwood flooring

d) staircase

Ceramic tile

Trim carpentry

21

22

Exterior painting

Drywall

a) resilient flooring


GST191-WS – 26

Invoicenumber

NoVendor's Business Number

(GST/HST no.)

21

22

(a)

(b)

(d)

24

25

(c)

23Flooring – Enter the information in (a), (b), (c), and (d)below.


No

GST191-WS – 27

21

22

23

(a)

(b)

(c)

(d)

24

25


GST paid at 5%

GST paidat 6%

Invoice amount

L MGST paid

at 7%

Box 2

Flooring – Enter the information in (a), (b), (c), and (d) below.


Box 6Box 4 Box 5

Flooring – Enter the information in (a), (b), (c), and (d)below.

GST191-WS – 28

23

(a)

(b)

(c)

(d)

24

25

22




HST paid

at 12%

HST paid

at 13%


later

Box 7 Box 8 Box 9

No

GST191-WS – 29

30Interior decoration – Enter the information in (a) and (b) below.


a) painting

b) wall coverings

Vendor's name

26

27

28

29

Cabinets/vanities

Built-in appliances

Plumbing fixtures

Lighting fixtures


GST191-WS – 30

Invoicenumber


(GST/HST no.)

26

27

28

29

a)

b)

30Interior decoration – Enter the information in (a) and (b)below.


No

30

a)

b)

GST191-WS – 31

26

27

28

29


GST paid at 5%

GST paidat 6%

Invoice amount

L MGST paid

at 7%

Box 2

Interior decoration – Enter the information in (a) and (b)below.


Box 6Box 4 Box 5

Interior decoration – Enter the information in (a) and (b)below.

GST191-WS – 32

30

a)

b)

26

27

28

29




HST paid

at 12%

HST paid

at 13%


later

Box 7 Box 8 Box 9

GST191-WS – 33

NoDescription of goods

and servicesVendor's name

35

36

Decks

Fencing

31Landscaping – Enter the information in (a), (b), and (c) below.

32

33

34

a) fill and topsoil

b) trees, shrubs, grass

c) irrigation system

Driveway

In-ground swimming pool

Outdoor patio


GST191-WS – 34

Invoicenumber

No

35

36


31Landscaping – Enter the information in (a), (b), and (c) below.

a)

b)

c)

32

33

34


GST191-WS – 35

No

31

a)

b)

c)

32

33

34

35

36

Box 3Box 1

GST paid at 5%

GST paidat 6%

Invoice amount

L MGST paid

at 7%

Box 2

Landscaping – Enter the information in (a), (b), and (c) below.



Box 8

GST191-WS – 36

Box 6Box 4 Box 5

35

36

31

a)

b)

c)

32

33

34

Landscaping – Enter the information in (a), (b), and (c) below.




HST paid

at 12%

HST paid

at 13%


later

Box 7 Box 8

GST191-WS – 37

No Vendor's nameDescription of goods

and services

37

38

39

40

Legal fees on constructionand land purchase (not fora mortgage)

Well

Security system

Septic system

41

42

Mobile home

Modular home

43

44

Floating home

Equipment rental

Others (specify)


GST191-WS – 38

Invoicenumber


(GST/HST no.)

41

42

43

44

38

39

40

37


GST191-WS – 39

No

38

39

40

37

43

44

41

42

Box 3Box 1

GST paid at 5%

GST paidat 6%

Invoice amount

L MGST paid

at 7%

Box 2Subtotal for

this page


Box 6Box 4 Box 5

38

39

40

43

44

41

42

GST191-WS – 40




HST paid

at 12%

HST paid

at 13%


later

Box 7 Box 8 Box 9

Total for pages 11, 12, 15, 16, 19, 20, 23, 24, 27, 28, 31, 32, 35, 36, 39and 40 [2, 3, 4, 5, 6 and 7].

Copy these amounts onto lines A through F on pages 42 to 44 [8].

Box 5 Box 6 Box 7 Box 8

GST191-WS – 41

Box 1 Box 2 Box 3 Box 4

Box 9


GST191-WS – 42

Non-qualifying items: Certain items do not qualify for the new housingrebate. For example, no claim can be made for the purchase orinstallation of any of the following:

free-standing appliances or furniture

power tools used to build the house

custom-made draperies or blinds

inherited land

artwork or home furnishings that are not fixtures

pesticides, weed spraying

a television, DVD player, or sound system

electricity and heating bills, moving expenses

area rugs, linens

Section D – Construction summary totals

Total amount in box 1 on page 41 [4]:

(report this amount on Line A on page 7 [1] of Form GST191)

A

report this amount on Line B on page 7 [1] of Form GST191)

B

report this amount on Line C on page 7 [1] of Form GST191)

C

Total amount in box 5 on page 41 [7]: 5×

13÷ = = 2

GST191-WS – 43




12÷ = = 1


14÷ = = 3


GST191-WS – 44

"Privacy Act", Personal Information Bank number CRA PPU 091


15÷ = = 4

(report this amount on Line D on page 7 [1] of Form GST191)

D

Total amount (add lines 1, 2, 3 and 4) =

(report this amount on Line E on page 7 [1] of Form GST191)

E


14÷ =

6×

(report this amount on Line F on page 7 [1] of Form GST191)

F


15÷ =

7×

Documents

Construction Summary Worksheet...GST191-WS E (13) Construction Summary Worksheet You have to complete this worksheet if you built a new house or substantially renovated your existing